AuditsAudit County: Luzerne County

February 20, 2025

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

The independent auditor examined the Liquid Fuels Tax Fund of the Township of Lehman, Luzerne County, for the year 2023, and concluded that it complied with the criteria set by the Pennsylvania Department of Transportation. The audit, conducted according to Government Auditing Standards, aimed to evaluate if Form MS-965 was accurately presented. The audit found […]

February 18, 2025

Borough of Harveys Lake – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report examines Form MS-965 With Adjustments concerning the Liquid Fuels Tax Fund of the Borough of Harveys Lake, Luzerne County, from January 1 to December 31, 2023. The audit was performed according to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring the form’s presentation aligned […]

February 18, 2025

Township of Pittston – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Township of Pittston, Luzerne County, for January 1, 2022, to December 31, 2023, to ensure compliance with Pennsylvania’s financial regulations. The report assesses whether Forms MS-965 With Adjustments are presented in accordance with the Department of Transportation’s standards. The audit, conducted according to […]

February 18, 2025

Luzerne County Prothonotary – Audit Period January 1, 2020 to December 31, 2023

The compliance audit for the Prothonotary of Luzerne County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. Conducted by the Department of the Auditor General in accordance with The Fiscal Code, the audit’s objective was to ensure all moneys collected on behalf of the Commonwealth were correctly assessed, reported, and promptly […]

February 18, 2025

Edwardsville Borough Police Pension Plan – Luzerne County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Edwardsville Borough Police Pension Plan in Luzerne County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the pension plan’s administration complied with relevant state laws, regulations, contracts, and policies during 2023. Key audit […]

February 18, 2025

Edwardsville Borough Non-Uniformed Pension Plan – Luzerne County – Audit Period Ended December 31, 2023

The compliance audit of the Edwardsville Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, evaluated whether the plan was managed in line with relevant laws, regulations, and policies. Covering the period from January 1, 2023, to December 31, 2023, the audit verified the proper determination and deposition of […]

February 18, 2025

Edwardsville Borough Firemen’s Pension Plan – Luzerne County – Audit Period Ended December 31, 2023

A compliance audit of the Edwardsville Borough Firemen’s Pension Plan was conducted, based on the Municipal Pension Plan Funding Standard and Recovery Act, to determine adherence to relevant state laws and procedures. The audit focused on securing evidence to assess compliance with laws and managing funds properly. It was found that the borough improperly amended […]

February 13, 2025

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

The Independent Auditor’s Report examines Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Hanover, covering the period from January 1 to December 31, 2023. The audit, conducted according to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure that the form […]

February 11, 2025

Borough of Forty Fort – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Borough of Forty Fort’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2023. The auditor examined the municipality’s Form MS-965 with Adjustments, ensuring compliance with criteria set by the Pennsylvania Department of Transportation and the Department of Transportation’s Publication 9. The audit was […]

February 11, 2025

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

The independent auditor’s report examines the Township of Hazle’s Liquid Fuels Tax Fund records for 2023. The report confirms that Hazle’s presentation of Form MS-965, With Adjustments, complies with the Pennsylvania Department of Transportation’s criteria. Conducted using established standards, the examination included procedures to check for material misstatements and adherence to laws. No material weaknesses […]

AuditsAudit County: Luzerne County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General