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AuditsAudit County: Lawrence County

March 16, 2026

Fine Wine & Good Spirits #3702 – Elwood City, Lawrence County – For the Period February 13, 2025 to January 10, 2026

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 […]

January 22, 2026

New Wilmington Borough Police Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

The audit of the New Wilmington Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess compliance with state laws and regulations governing the plan. The audit objectives included verifying corrective actions from prior audits and ensuring the plan adhered to applicable guidelines. The assessment covered aspects […]

January 22, 2026

New Wilmington Borough Non-Uniformed Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for the New Wilmington Borough Non-Uniformed Pension Plan in Lawrence County, Pennsylvania, was conducted under the authority of Act 205, which mandates audits for municipalities receiving state aid for pension systems. The audit aimed to assess corrective actions taken from previous audits and verify compliance with state laws and regulations for the […]

January 22, 2026

Mahoning Township Union Employees Retirement Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Mahoning Township Union Employees Retirement Plan was conducted per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to determine if township officials addressed previous findings and checked compliance with applicable laws and regulations regarding the pension plan for a period ending December 31, 2024. […]

January 22, 2026

Mahoning Township Police Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Mahoning Township Police Pension Plan, conducted under the authority of Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act, assessed the administration of the pension plan for a period ending December 31, 2024. The audit aimed to verify if corrective actions addressed prior findings and if the pension was managed […]

January 8, 2026

District Court 53-3-02 – Lawrence County – Audit Period January 1, 2020 to December 31, 2023

A limited procedures engagement (LPE) was conducted for District Court 53-3-02 in Lawrence County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The LPE aimed to ensure that all funds collected on behalf of the Commonwealth were assessed, reported, and remitted correctly. No non-compliance issues were found. This is an automated summary. Please rely […]

December 9, 2025

UPMC Jameson – Lawrence County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act mandates the Department of Human Services (DHS) to compensate hospitals, including UPMC Jameson, for uncompensated care to uninsured patients. UPMC Jameson was evaluated to determine its eligibility for such payments through both the uncompensated care and extraordinary expense approaches. The review confirmed that one claim qualified as an extraordinary expense, making […]

December 1, 2025

Pulaski Township Municipal Employee Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

An audit was conducted on the Pulaski Township Municipal Employee Pension Plan as required by the Municipal Pension Plan Funding Standard and Recovery Act. Analysis confirmed compliance, but one finding noted an improper actuarial valuation report filing for a deferred compensation plan, leading to incorrect state aid allocations. The pension plan participates in the Pennsylvania […]

December 1, 2025

Pulaski Township Police Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Pulaski Township Police Pension Plan in Lawrence County, Pennsylvania, was conducted as part of the requirements under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if prior corrective actions were implemented and if the pension plan adhered to relevant state laws, regulations, and local […]

November 24, 2025

Borough of South New Castle – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The report outlines an attestation engagement regarding the Liquid Fuels Tax Fund of the Borough of South New Castle for the period January 1, 2023, to December 31, 2024. Conducted by the Department of the Auditor General, the examination evaluated the Forms MS-965 With Adjustments for compliance with Pennsylvania Department of Transportation’s criteria and standards. […]

AuditsAudit County: Lawrence County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General