AuditsAudit County: Luzerne County

May 6, 2026

Jenkins Township Firemen’s Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

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 […]

May 6, 2026

Conyngham Borough Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

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, […]

May 6, 2026

Conyngham Borough Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 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 […]

May 6, 2026

City of Wilkes-Barre Aggregated Pension Trust Fund – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

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 […]

May 4, 2026

The West Pittston Fireman’s Relief Association – Luzerne County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

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 […]

May 4, 2026

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

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 […]

April 27, 2026

Fine Wine & Good Spirits #4004 – Wilkes-Barre, Luzerne County – For the Period May 14, 2025 to March 17, 2026

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 […]

April 20, 2026

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

The audit reviewed the Liquid Fuels Tax Fund for the Township of Hanover, Luzerne County, Pennsylvania for the period January 1, 2024, to December 31, 2024. The township’s management is responsible for presenting the Form MS-965 in line with the specified criteria. The audit followed standards established by the American Institute of Certified Public Accountants […]

April 13, 2026

John Heinz Institute of Rehabilitation Medicine – Luzerne County – Tobacco Settlement Payment Data Year 2027

The John Heinz Institute of Rehabilitation Medicine was evaluated for eligibility under Pennsylvania’s Tobacco Settlement Act for payments related to uncompensated care services. Facilities can qualify for these payments through either an uncompensated care or extraordinary expense approach. The extraordinary expense approach requires claims for uninsured patients to exceed twice the average inpatient claim cost. […]

April 8, 2026

Wyoming Area Regional Police Pension Plan – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The Wyoming Area Regional Police Pension Plan was audited for compliance with state laws from January 1, 2023, to December 31, 2024, although some requirements were evaluated beyond this period. Conducted in accordance with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), the audit assessed state aid deposits, employer and employee contributions, […]

AuditsAudit County: Luzerne County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General