AuditsAudit County: Luzerne County

June 10, 2026

Firemen’s Relief Association of Slocum Volunteer Fire Company No. 1, Luzerne County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Firemen’s Relief Association of Slocum Volunteer Fire Company No. 1 in Luzerne County, Pennsylvania, covered the period from January 1, 2022, to December 31, 2024. The objectives were to assess whether the association addressed previous audit findings and complied with state laws, contracts, and bylaws concerning the receipt of state […]

June 9, 2026

City of Hazleton Non-Uniformed Pension Plan – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Hazleton’s Non-Uniformed Pension Plan for the period from January 1, 2023, to December 31, 2024, assessed the city’s adherence to applicable laws, regulations, and local policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, the audit examined whether municipal officials addressed prior […]

June 9, 2026

City of Hazleton Aggregate Pension Fund – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Hazleton Aggregate Pension Fund, covering January 1, 2023, to December 31, 2024, evaluated adherence to state laws and regulations under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to check corrective actions taken on prior findings and ensure compliance with legal and […]

June 4, 2026

Luzerne County Children, Youth, and Families – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The audit reviewed the fiscal reports of Luzerne County Children, Youth, and Families for the fiscal years 2021-2022 and 2022-2023, as required by Act 148. The audit identified adjustments to the agency’s financial records, and aimed to certify actual Commonwealth expenditures. For the fiscal year 2021-2022, two adjustments led to a reduction in expenditures by […]

May 29, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund of Ross Township, Luzerne County, for 2024. The audit aimed to assess adherence to Pennsylvania Department of Transportation (PennDOT) standards regarding the management of these funds. The procedures included the examination of Form MS-965, communication with municipal officials, comparison of reported amounts, and testing […]

May 20, 2026

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

A compliance audit was conducted on the Salem Township Police Pension Plan in Luzerne County, Pennsylvania, for the year 2025. This audit was carried out under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). Although not in accordance with Government Auditing Standards, the audit ensured that the plan complied with […]

May 20, 2026

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

The compliance audit of the Salem Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to state laws, regulations, and local policy. The audit, covering January 1 to December 31, 2025, verified the proper determination and deposition of state aid, and contributions from both employers […]

May 19, 2026

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

A compliance audit was performed on the Liquid Fuels Tax Fund of the Borough of Nescopeck, Pennsylvania, for 2024, in accordance with 75 Pa.C.S. § 9010. The audit aimed to ensure compliance with the criteria outlined in the Pennsylvania Department of Transportation’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund […]

May 19, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Slocum, Luzerne County, for the period January 1, 2024, to December 31, 2024, as required by 75 Pa.C.S. § 9010. The goal was to ensure compliance with PennDOT’s Publication 9 criteria about receiving, spending, and reporting funds. Audit procedures included […]

May 11, 2026

Avoca Volunteer Fireman’s Relief Association of Avoca, PA – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Avoca Volunteer Fireman’s Relief Association for the period from January 1, 2023, to December 31, 2024, assessed the association’s corrective actions and compliance with state laws regarding the receipt and expenditure of funds. The audit found that the association took appropriate corrective action on a past finding and largely complied […]

AuditsAudit County: Luzerne County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General