AuditsAudit County: Luzerne County

March 17, 2025

Hazle Township Volunteer Fire and Rescue Company, Inc. Firemen’s Relief Association – Luzerne County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted on the Hazle Township Volunteer Fire and Rescue Company, Inc. Firemen’s Relief Association in Luzerne County, Pennsylvania for the period between January 1, 2022, and December 31, 2023. The audit, authorized under the Commonwealth of Pennsylvania’s constitution and state fiscal legislation, assessed adherence to state laws, contracts, bylaws, and administrative […]

March 17, 2025

Mocanaqua Volunteer Fireman’s Relief Association – Luzerne County – Audit Period January 1, 2021 to December 31, 2023

A Limited Procedures Engagement (LPE) was conducted on the Mocanaqua Volunteer Fireman’s Relief Association for the period from January 1, 2021, to December 31, 2023, as per the requirements of the Commonwealth of Pennsylvania’s VFRA Act and Act 205 of 1984. The engagement focused on verifying the proper use and deposition of state funds, with […]

March 12, 2025

Freeland Borough Police Pension Plan – Luzerne County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Freeland Borough Police Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to check if previous recommendations were implemented and ensure the pension plan adhered to laws and regulations. The audit found that the […]

March 12, 2025

Freeland Borough Non-Uniformed Pension Plan – Luzerne County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted on the Freeland Borough Non-Uniformed Pension Plan for the period from January 1, 2020, to December 31, 2023. The audit aimed to verify if the plan was managed in compliance with applicable state laws, regulations, and policies, and if corrective actions from prior findings were implemented. The audit revealed that, […]

March 10, 2025

Dallas Borough Police Pension Plan – Luzerne County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Dallas Borough Police Pension Plan was conducted for the period from January 1, 2020, to December 31, 2023. The audit, carried out under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess whether the pension plan was managed according to relevant state laws, regulations, contracts, procedures, and […]

March 10, 2025

Dallas Borough Non-Uniformed Pension Plan – Luzerne County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Dallas Borough Non-Uniformed Pension Plan was conducted for the period from January 1, 2020, to December 31, 2023. This audit aimed to assess compliance with state laws, regulations, and local policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, the audit evaluated proper state […]

March 5, 2025

Borough of New Columbus – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund of New Columbus Borough, Luzerne County, covering January 1, 2022, to December 31, 2023. Responsibility for presenting these forms per specific criteria lies with the municipality’s management, while the auditor’s role is to express an opinion based on the […]

March 3, 2025

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

The independent auditor’s report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Jenkins, Luzerne County, for 2023. The report verifies that the form complies with the Pennsylvania Department of Transportation’s requirements. The audit was performed per Government Auditing Standards, ensuring reasonable assurance that the form is presented […]

March 3, 2025

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

The independent auditor’s report examines the Liquid Fuels Tax Fund for the Township of Huntington, Luzerne County, Pennsylvania, for 2023. The auditors reviewed Form MS-965 with Adjustments to ensure compliance with Pennsylvania’s Department of Transportation’s requirements. They found the Form to be materially accurate according to the criteria outlined in the Department’s Publication 9. Although […]

February 21, 2025

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

The Independent Auditor’s Report for the Township of Kingston, Luzerne County, Pennsylvania, covers the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2023. The auditors examined Form MS-965 With Adjustments, prepared by the municipality’s management according to criteria described in the Background section and standards set by the Department of Transportation’s Publication […]

AuditsAudit County: Luzerne County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General