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PA Department of the Auditor General

Borough of New Wilmington – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of New Wilmington, Lawrence County, Pennsylvania, for the period January 1, 2024, to December 31, 2025, as required by 75 Pa.C.S. § 9010. The audit aimed to assess the municipality’s compliance with PennDOT Publication 9’s criteria regarding the receipt, expenditure, and […]

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Wampum Volunteer Firemen’s Relief Association – Lawrence County – Audit Period January 1, 2023 to December 31, 2025

An audit of the Wampum Volunteer Firemen’s Relief Association for January 1, 2023, to December 31, 2025, was conducted to ensure compliance with Pennsylvania state laws, contracts, bylaws, and administrative procedures concerning state aid and fund expenditures. The audit found that the association generally adhered to legal requirements, except for two issues: their checking and […]

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Volunteer Firemen’s Relief Association of Neshannock Township – Lawrence County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Volunteer Firemen’s Relief Association of Neshannock Township for January 1, 2023, to December 31, 2025, aimed to assess whether corrective actions for prior findings were implemented and if compliance with relevant laws and procedures was followed regarding state aid and fund expenditures. The audit found the association failed to address […]

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Mahoning Township Volunteer Firemen’s Relief Association – Lawrence County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit for the Mahoning Township Volunteer Firemen’s Relief Association, covering January 1, 2023, to December 31, 2025, identified noncompliance with state regulations and prior audit recommendations. The audit, carried out under the authority of various Pennsylvania state codes and the Volunteer Firefighters’ Relief Association Act, aimed to assess adherence to laws, evaluate financial […]

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Lawrence County Children and Youth Services – Amended Fiscal Reports for Fiscal Years 2023 to 2025

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 […]

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Township of Scott – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

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 […]

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Shenango Area Fire District Relief Association – Lawrence County – Audit Period January 1, 2023 to December 31, 2025

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 […]

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The Volunteer Firemen’s Relief Association of Ellwood City, PA – Lawrence County – Audit Period January 1, 2023 to December 31, 2025

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 […]

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Fine Wine & Good Spirits #3711 – New Castle, Lawrence County – For the Period July 16, 2025 to July 6, 2026

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 […]

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North Beaver Township Non-Uniformed Employees’ Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2025

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 […]

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Pennsylvania Department
of the Auditor General