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 […]
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 […]
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. […]
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, […]
A compliance audit was conducted on the City of Nanticoke Police Pension Plan for the period from January 1, 2023, to December 31, 2024. The audit aimed to determine compliance with state laws, regulations, contracts, procedures, and local policies using methods such as verifying state aid deposits, comparing contributions against legal requirements, ensuring proper calculation […]
The compliance audit of the City of Nanticoke Non-Uniformed Pension Plan, conducted for January 1, 2023, to December 31, 2024, assessed adherence to state laws, regulations, and local policies. The audit evaluated the proper calculation and deposit of state aid, employer, and employee contributions using governing documents and legal criteria. The results showed that the […]
The compliance audit of the City of Nanticoke Firemen’s Pension Plan was conducted for the period from January 1, 2023, to December 31, 2024, following the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) requirements. The audit aimed to assess administrative compliance with state laws, regulations, contracts, and local policies. It covered the […]
The audit for the Hunlock Township Non-Uniformed Pension Plan covered the period from January 1, 2021, to December 31, 2024, pursuant to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if previous findings were addressed and if the plan was compliant with relevant laws, regulations, and policies. Methods included […]
An audit of Fine Wine and Good Spirits Store 4001 was conducted for the period of December 5, 2024, to January 13, 2026, and aimed to ensure compliance with PLCB operating procedures, including inventory accuracy, cash management, and financial records alignment. The audit involved inventory checks, cash deposit reviews, and verification of sales prices with […]