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PA Department of the Auditor General

Lawrence County – Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund and County Fee for Local Use Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for Lawrence County’s Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and County Fee for Local Use Fund for 2023 was conducted in line with American Institute of Certified Public Accountants standards and Government Auditing Standards. The report reviews forms MS-991 with adjustments, assessing compliance under criteria […]

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Borough of South New Castle – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2022

The independent auditor examined the Forms MS-965 With Adjustments for the Borough of South New Castle’s Liquid Fuels Tax Fund from January 1, 2019, to December 31, 2022. This examination, adhering to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to evaluate the proper presentation of financial information […]

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Shenango Township Police Pension Plan – Lawrence County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Shenango Township Police Pension Plan for 2023, as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to check the plan’s alignment with state laws, regulations, and local ordinances. The audit verified state aid deposits, employer contributions, benefit calculations, and actuarial valuations, all showing […]

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Shenango Township Non-Uniformed Union Pension Plan – Lawrence County – Audit Period Ended December 31, 2023

A compliance audit was conducted on Shenango Township’s Non-Uniformed Union Pension Plan, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit assessed if municipal officials addressed previous findings and whether the pension plan adhered to relevant laws and regulations. Focus areas included proper determination and timely deposit of […]

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Shenango Township Non-Uniformed Pension Plan – Lawrence County – Audit Period Ended December 31, 2023

The Shenango Township Non-Uniformed Pension Plan underwent a compliance audit to assess adherence to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions taken on prior findings and ensure administration compliance with state laws and regulations between January 1, 2022, and December 31, 2023. The audit found compliance […]

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Enon Valley Community Volunteer Firefighters’ Relief Association – Lawrence County – Audit Period January 1, 2020 to December 31, 2023

The audit of the Enon Valley Community Volunteer Firefighters’ Relief Association covered the period from January 1, 2020, to December 31, 2023, and aimed to verify the corrective actions on prior findings and evaluate compliance with relevant laws and procedures governing state aid and fund expenditures. Findings showed that the association generally complied, correcting previous […]

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Ellwood City Borough Police Pension Plan – Lawrence County – Audit Period Ended December 31, 2023

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Ellwood City Borough Non-Uniformed Pension Plan – Lawrence County – Audit Period Ended December 2023

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Ellwood City Borough Firemen’s Pension Plan – Lawrence County – Audit Period Ended December 2023

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Wayne Township Firemen’s Relief Association – Lawrence County – Audit Period January 1, 2022 to December 31, 2023

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Pennsylvania Department
of the Auditor General