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AuditsAudit County: Luzerne County

September 16, 2026

Borough of Kingston – Luzerne 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 Kingston, Luzerne County, for January 1, 2024, through December 31, 2025, as mandated by 75 Pa.C.S. § 9010. The audit aimed to verify compliance with PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. Key procedures involved reviewing Forms MS-965, […]

September 16, 2026

Avoca Borough Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Avoca Borough Police Pension Plan in Luzerne County, Pennsylvania, as authorized by the Municipal Pension Plan Funding Standard and Recovery Act of 1984. The primary objective was to ensure the pension plan’s compliance with applicable state laws, regulations, and other local policies. The audit covered various aspects, including […]

September 16, 2026

Avoca Borough Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Avoca Borough Non-Uniformed Pension Plan, pursuant to the Municipal Pension Plan Funding Standard and Recovery Act, to determine if it complied with applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The audit focused on the period from January 1, 2025, to December 31, 2025, examining state […]

September 11, 2026

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

The compliance audit of the Township of Plymouth’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, was conducted to assess compliance with the Pennsylvania Department of Transportation’s Publication 9. This evaluation ensured the proper receipt, expenditure, and reporting of funds from the state. Key procedures included reviewing Forms MS-965 for accuracy, […]

September 11, 2026

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

The audit of Newport Township’s Liquid Fuels Tax Fund for 2024-2025 aimed to assess compliance with PennDOT’s Publication 9 regarding the funds’ receipt, expenditure, and reporting. The audit involved checking the municipality’s adherence to internal control procedures, ensuring accurate reporting on Form MS-965, and verifying permissible use of enacted funds through transaction testing against documentation […]

September 4, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for Pittston Township, Luzerne County, Pennsylvania, covered January 1, 2024, to December 31, 2025. Conducted as per 75 Pa.C.S. § 9010, the audit assessed the township’s adherence to PennDOT’s Publication 9 criteria concerning the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Key audit […]

September 4, 2026

Borough of Nuangola – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Nuangola, Luzerne County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2025. The audit aimed to determine the municipality’s compliance with criteria set forth by the Pennsylvania Department of Transportation (PennDOT) regarding the receipt, expenditure, and reporting […]

September 4, 2026

Borough of Laurel Run – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit for the Borough of Laurel Run, Luzerne County, Pennsylvania, was conducted for the Liquid Fuels Tax Fund from January 1, 2024, to December 31, 2025. The audit aimed to verify compliance with Pennsylvania Department of Transportation’s (PennDOT) criteria for the receipt, expenditure, and reporting of these funds. Audit procedures included reviewing the […]

August 31, 2026

Township of Nescopeck – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2025

A compliance audit was conducted on the Township of Nescopeck’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2025. The audit aimed to determine compliance with the criteria outlined in PennDOT’s Publication 9. Procedures included reviewing Form MS-965 submissions, assessing internal control processes, and testing expenditure transactions. A misstatement was identified and […]

August 28, 2026

Township of Huntington – Luzerne 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 for the Township of Huntington in Luzerne County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2025. The audit’s objective was to review compliance with the Pennsylvania Department of Transportation’s (PennDOT) guidelines outlined in Publication 9 regarding the handling of Liquid […]

AuditsAudit County: Luzerne County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General