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AuditsAudit County: Luzerne County

August 17, 2026

Borough of Harveys Lake – 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 Harveys Lake, covering January 1, 2024, to December 31, 2025, reviewed adherence to criteria set by the Pennsylvania Department of Transportation’s Publication 9. The audit procedures included reviewing financial submissions, internal controls, and expenditure transactions to ensure funds were properly managed. The […]

August 17, 2026

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

A compliance audit of the Borough of Exeter’s Liquid Fuels Tax Fund for 2024 was conducted to review adherence to regulations covering fund receipt, expenditure, and reporting as per Pennsylvania’s laws and PennDOT’s guidelines. Key audit procedures involved reviewing Form MS-965, evaluating internal controls, and testing expenditures, during which some misstatements were corrected. The borough […]

July 30, 2026

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

A compliance audit was conducted on the West Wyoming Borough Police Pension Plan to assess adherence to applicable laws and regulations during 2025. The audit ensured state aid was correctly managed, employer contributions were properly calculated and deposited, and no benefit calculations were necessary. The report found the pension plan was compliant with relevant standards. […]

July 30, 2026

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

A compliance audit was conducted on the West Wyoming Borough Non-Uniformed Pension Plan pursuant to Act 205, which mandates the auditing of municipal pension plans receiving state aid in Pennsylvania. The audit aimed to ensure the pension plan complied with relevant state laws, regulations, and policies. For the period from January 1, 2025, to December […]

July 29, 2026

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

A compliance audit was performed on the Liquid Fuels Tax Fund of the Township of Plains, Luzerne County, for January 1, 2024, to December 31, 2025. The audit aimed to ensure adherence to the criteria in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Procedures included reviewing forms, […]

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 […]

AuditsAudit County: Luzerne County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General