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AuditsAudit County: Luzerne County

July 21, 2026

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

An audit was conducted on the Liquid Fuels Tax Fund for the Township of Franklin, Luzerne County, covering the period of January 1, 2024, to December 31, 2024. The audit sought to determine compliance with Pennsylvania’s legal requirements and the Pennsylvania Department of Transportation’s guidelines concerning the receipt, expenditure, and reporting of these funds. Key […]

July 20, 2026

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

The compliance audit of the Borough of Luzerne’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2025, aimed to review compliance with PennDOT’s Publication 9. Procedures involved reviewing municipal records, conducting interviews, and testing transactions to ensure compliance. Misstatements were identified on Forms MS-965, leading to proposed adjustments accepted by […]

July 20, 2026

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

The compliance audit of Jenkins Township’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, aimed to ensure adherence to criteria outlined in PennDOT’s Publication 9. This involved reviewing forms such as MS-965 from the dotGrants system, interviewing municipal officials, and testing transactions totaling $272,393.69, which nearly matched the total expenditures of […]

July 20, 2026

District Court 11-1-01 – Luzerne County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of District Court 11-1-01 in Luzerne County, Pennsylvania, covered the period from January 1, 2021, to December 31, 2024. Conducted pursuant to Section 401(c) of The Fiscal Code, the audit aimed to assess compliance with state laws, regulations, and AOPC policies regarding the collection of moneys on behalf of the Commonwealth. The […]

July 13, 2026

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

A compliance audit was conducted on the Township of Lehman, Luzerne County, Pennsylvania, focusing on the Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025. The audit aimed to verify compliance with PennDOT’s Publication 9 criteria regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Key audit procedures included […]

July 13, 2026

City of Hazleton – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

A compliance audit of the City of Hazleton’s Liquid Fuels Tax Fund examines Forms MS-965 with adjustments for 2021 to 2024. Conducted in compliance with established auditing standards, the examination provides assurance on the forms’ adherence to set criteria. Findings included delayed completion reports for a construction project with $644,579.41 expended and a bid process […]

July 13, 2026

Shickshinny Volunteer Fire Company Fireman’s Relief Association – Luzerne County – Audit Period January 1, 2019 to January 31, 2026

The compliance audit for the Shickshinny Volunteer Fire Company Fireman’s Relief Association, conducted for January 1, 2019, to January 31, 2026, assessed the association’s adherence to state laws and procedures related to state aid and funds expenditure. The audit confirmed that while the relief association addressed two of the three prior findings, it lacked sufficient […]

July 13, 2026

Rescue Hose Co. #1 of Ashley Relief Association – Luzerne County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of Rescue Hose Co. #1 of Ashley Relief Association for the period from January 1, 2023, to December 31, 2025, was conducted to assess if corrective measures were taken from previous findings and to evaluate compliance with relevant regulations on state aid and fund expenditures. The audit revealed several issues: failure to […]

July 13, 2026

Harveys Lake Volunteer Firemen’s Relief Association – Luzerne County- Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Harveys Lake Volunteer Firemen’s Relief Association for 2023-2025 was conducted to ensure adherence to state laws and appropriate corrective actions to previous findings. The audit confirmed compliance with state laws and proper fund management in significant areas but identified a failure to document meeting minutes properly. During the audit period, […]

July 8, 2026

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

The compliance audit of the Union Township Non-Uniformed Pension Plan in Luzerne County, Pennsylvania, was conducted under the authority of Act 205 of 1984. The audit aimed to verify corrective actions on previous findings and ensure compliance with state laws and regulations. The audit covered the period from January 1, 2024, to December 31, 2025, […]

AuditsAudit County: Luzerne County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General