The audit reviewed the Liquid Fuels Tax Fund for Fairview Township in Luzerne County, Pennsylvania, for the period from January 1, 2024, to December 31, 2024. The audit was aimed at verifying if the Form MS-965, which reports the use of funds, adhered to the criteria set by the Pennsylvania Department of Transportation. The audit […]
The report outlines a compliance audit conducted on the Lake Township Non-Uniformed Pension Plan in Luzerne County, Pennsylvania, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit, conducted for the period January 1, 2025, to December 31, 2025, aimed to assess whether the pension plan was administered according to applicable […]
The compliance audit of the Jenkins Township Police Pension Plan was carried out following the Municipal Pension Plan Funding Standard and Recovery Act, focusing on ensuring compliance with state laws, regulations, and local ordinances. The audit covered from January 1, 2025, to December 31, 2025, verifying timely state aid deposits, accurate employer contributions, waived employee […]
A compliance audit was conducted on the Jenkins Township Firemen’s Pension Plan to ensure it aligns with state laws, regulations, contracts, and local policies. The audit, based on the Municipal Pension Plan Funding Standard and Recovery Act, focused on transactions from January 1 to December 31, 2025. Key areas reviewed included the correct determination and […]
The compliance audit of the Conyngham Borough Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on whether the pension plan was administered in compliance with relevant state laws, regulations, contracts, administrative procedures, and local policies. Covering the period from January 1, 2025, […]
The compliance audit of the Conyngham Borough Non-Uniformed Pension Plan, conducted under Act 205, examined compliance with state laws, regulations, contracts, and local policies. The audit covered January 1, 2025, to December 31, 2025, assessing the proper deposit of state aid, employer contributions, and actuarial valuations. The plan, operational since January 1, 1988, has no […]
The compliance audit of the City of Wilkes-Barre Aggregated Pension Trust Fund covered the period from January 1, 2023, to December 31, 2024. Conducted under Act 205, the audit’s objectives were to assess the implementation of corrective actions from prior reports and ensure the fund’s administration complied with relevant laws and policies. The audit evaluated […]
The West Pittston Fireman’s Relief Association underwent a Limited Procedures Engagement (LPE) for January 1, 2022, to December 31, 2024, to evaluate fund expenditures and state aid deposits compliance based on the VFRA Act and Act 205 of 1984. The LPE reviewed accounting records and $13,801 in transactions to ensure adherence to relevant laws and […]
The compliance audit of the Liquid Fuels Tax Fund for the Township of Exeter, Luzerne County, was conducted for the period of January 1, 2024, to December 31, 2024. The objective was to evaluate compliance with PennDOT’s Publication 9 regarding the handling of such funds. The audit involved reviewing Form MS-965, assessing internal controls, and […]
The Pennsylvania Liquor Control Board’s Licensee Service Center 4004 was audited for operations from May 14, 2025, to March 17, 2026. The audit aimed to ensure compliance with PLCB procedures and included a physical inventory count, deposit reviews, compliance checks against internal controls, cash-on-hand verification, and asset verification. The audit found full compliance with no […]