AuditsAudit County: Luzerne County

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, […]

June 30, 2026

Lehigh Valley Hospital Hazleton – Luzerne County – Tobacco Settlement Payment Data Year 2027

The Lehigh Valley Hospital Hazleton engaged in a review concerning its eligibility for the Tobacco Settlement payments for uncompensated care services, as mandated by the Tobacco Settlement Act of 2001. The hospital underwent evaluation for the eligibility of claims and reporting of inpatient service days for fiscal years 2024 and 2025. The review confirmed two […]

June 18, 2026

Geisinger Wyoming Valley Medical Center – Luzerne County – Tobacco Settlement Payment Data Year 2027

The Geisinger Wyoming Valley Medical Center’s assessment under the Tobacco Settlement Act of 2001 identified potential eligibility for payments covering uncompensated care services. The center relies on uncompensated care and extraordinary expense approaches, requiring verification of claims and inpatient service data. For the fiscal year ending June 30, 2025, the facility reported 12 potentially eligible […]

AuditsAudit County: Luzerne County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General