AuditsAudit County: Luzerne County

September 30, 2026

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

The compliance audit of the Pringle Borough Non-Uniformed Pension Plan was conducted to ensure compliance with state laws, regulations, and local policies, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The objectives were to verify corrective actions from a prior report and ensure proper administration of the pension plan. […]

September 30, 2026

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

A compliance audit was conducted on the Laflin Borough Police Pension Plan in Luzerne County, Pennsylvania. The audit was performed according to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), to ensure the plan’s administration complied with state laws and regulations. The audit covered contributions, state aid deposits, and actuarial valuations from […]

September 30, 2026

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

The compliance audit of Laflin Borough’s Non-Uniformed Pension Plan was conducted to ensure compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, covering January 1, 2025, to December 31, 2025, assessed the proper determination and deposition of state aid, the accuracy of employer contributions, and the compliance of actuarial valuation […]

September 28, 2026

Sugarloaf Township Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Sugarloaf Township Police Pension Plan in Luzerne County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess whether the pension plan was administered in accordance with state laws, regulations, contracts, administrative procedures, and local policies. The audit covered the […]

September 28, 2026

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

The compliance audit of the Sugarloaf Township Non-Uniformed Pension Plan was conducted to determine its adherence to applicable state laws and regulations, as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit covered the period from January 1, 2025, to December 31, 2025, assessing state aid deposits, employer contributions, and the absence […]

September 22, 2026

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

A compliance audit was conducted for the Borough of Larksville, Luzerne County, Pennsylvania, examining the Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2025. The objective was to verify compliance with PennDOT’s Publication 9 criteria regarding the receipt, expenditure, and reporting of these funds. Audit procedures included reviewing forms […]

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, […]

AuditsAudit County: Luzerne County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General