AuditsAudit County: Luzerne County

September 11, 2026

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

The audit of Newport Township’s Liquid Fuels Tax Fund for 2024-2025 aimed to assess compliance with PennDOT’s Publication 9 regarding the funds’ receipt, expenditure, and reporting. The audit involved checking the municipality’s adherence to internal control procedures, ensuring accurate reporting on Form MS-965, and verifying permissible use of enacted funds through transaction testing against documentation […]

September 4, 2026

Township of Pittston – 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 Pittston Township, Luzerne County, Pennsylvania, covered January 1, 2024, to December 31, 2025. Conducted as per 75 Pa.C.S. § 9010, the audit assessed the township’s adherence to PennDOT’s Publication 9 criteria concerning the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. Key audit […]

September 4, 2026

Borough of Nuangola – 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 Nuangola, Luzerne County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2025. The audit aimed to determine the municipality’s compliance with criteria set forth by the Pennsylvania Department of Transportation (PennDOT) regarding the receipt, expenditure, and reporting […]

September 4, 2026

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

The compliance audit for the Borough of Laurel Run, Luzerne County, Pennsylvania, was conducted for the Liquid Fuels Tax Fund from January 1, 2024, to December 31, 2025. The audit aimed to verify compliance with Pennsylvania Department of Transportation’s (PennDOT) criteria for the receipt, expenditure, and reporting of these funds. Audit procedures included reviewing the […]

August 31, 2026

Township of Nescopeck – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2025

A compliance audit was conducted on the Township of Nescopeck’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2025. The audit aimed to determine compliance with the criteria outlined in PennDOT’s Publication 9. Procedures included reviewing Form MS-965 submissions, assessing internal control processes, and testing expenditure transactions. A misstatement was identified and […]

August 28, 2026

Township of Huntington – 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 for the Township of Huntington in Luzerne County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2025. The audit’s objective was to review compliance with the Pennsylvania Department of Transportation’s (PennDOT) guidelines outlined in Publication 9 regarding the handling of Liquid […]

August 28, 2026

Township of Hollenback – 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 Township of Hollenback, Luzerne County, Pennsylvania, for the period from January 1, 2024, to December 31, 2025. The audit aimed to ensure the municipality adhered to PennDOT’s Publication 9 criteria regarding the handling of Liquid Fuels Tax Fund money. The procedures involved […]

August 28, 2026

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

The compliance audit of the Exeter Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s administration from January 1, 2025, to December 31, 2025. The audit aimed to verify compliance with state laws, regulations, contracts, procedures, and local policies. Key aspects reviewed included state aid deposits, […]

August 27, 2026

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

A compliance audit was conducted on the Borough of White Haven’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, to ensure adherence to PennDOT’s criteria for fund management. Audit procedures included examining Forms MS-965 and municipal records, testing expenditures, and ensuring timely deposits. Adjustments were suggested and approved to correct misstatements […]

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 […]

AuditsAudit County: Luzerne County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General