Amended fiscal reports for Lawrence County Children and Youth Services were reviewed for the fiscal years July 1, 2023, to June 30, 2025. The aim was to certify actual Commonwealth expenditures as per Act 148 of 1976 and review the county’s compliance with relevant regulations. Adjustments totaling a $1,337 decrease in state funds due for […]
A compliance audit was conducted on the Township of Scott’s Liquid Fuels Tax Fund, covering the period from January 1, 2024, to December 31, 2025. This audit was performed to verify compliance with Pennsylvania Department of Transportation’s Publication 9 requirements for handling the Liquid Fuels Tax Fund—specifically its receipt, expenditure, and reporting. The audit included […]
The Shenango Area Fire District Relief Association underwent a compliance audit covering January 1, 2023, to December 31, 2025. The audit aimed to ensure corrective actions were taken from a previous audit and verify compliance with state laws regarding receipt and expenditure of state aid funds. Findings included insufficient surety bond coverage, lack of a […]
The compliance audit of The Volunteer Firemen’s Relief Association of Ellwood City, PA, covered the period from January 1, 2023, to December 31, 2025. Conducted under state authority, the audit assessed compliance with state laws, contracts, bylaws, and administrative procedures regarding state aid receipt and fund expenditure. While the audit was not conducted per Government […]
The audit reviewed the operations of Fine Wine and Good Spirits Store 3711 in New Castle, Pennsylvania, for compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures from July 16, 2025, to July 6, 2026. The audit reviewed inventory accuracy, financial deposits, internal controls, cash handling, and sales price verifications. The audit found that Store […]
A compliance audit was conducted on the North Beaver Township Non-Uniformed Employees’ Pension Plan in Lawrence County, Pennsylvania, based on the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to evaluate whether corrective actions from a prior report were implemented and assess if the pension plan complied with state laws and local […]
The Pennsylvania Liquor Control Board’s Store 3710, located in New Castle, Pennsylvania, was audited for the period of June 26, 2025, to May 26, 2026. The audit aimed to ensure compliance with the PLCB operating procedures under Section 306 of the Pennsylvania Liquor Code. Key activities included verifying inventory records, ensuring deposits matched with financial […]
A compliance audit was conducted on the Slippery Rock Township Non-Uniformed Pension Plan in Lawrence County, Pennsylvania as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to verify that officials addressed issues from a prior audit and determine compliance with legal and local regulations. The audit […]
The compliance audit of the Liquid Fuels Tax Fund for the Borough of New Beaver, Lawrence County, Pennsylvania, covering January 1, 2019, to December 31, 2023, was conducted to assess adherence to the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 criteria. The audit procedures involved reviewing the municipality’s financial documents and meeting minutes, assessing internal […]
The audit examined the operations of the Fine Wine and Good Spirits Store 3702, operated by the Pennsylvania Liquor Control Board, for the period from February 13, 2025, to January 10, 2026. The examination confirmed the store generally complied with PLCB procedures but highlighted two primary issues: improper documentation for tax-exempt sales and insufficient age […]