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PA Department of the Auditor General

Borough of New Lebanon – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The independent auditor’s report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of New Lebanon Borough, Mercer County, for the period January 1, 2024, to December 31, 2024. The form was prepared in accordance with criteria from the Pennsylvania Department of Transportation. The auditor’s responsibility is to express an opinion on […]

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Borough of Greenville – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

An independent auditor’s report was conducted on the Liquid Fuels Tax Fund of the Borough of Greenville, Mercer County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2024. The audit aimed to verify the accuracy of Form MS-965 With Adjustments prepared according to criteria by the Department of Transportation and outlined in […]

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

The Independent Auditor’s Report for Fairview Township, Mercer County, PA, examines the Form MS-965 with Adjustments for the Liquid Fuels Tax Fund covering 2024. The audit is conducted according to the standards of the American Institute of Certified Public Accountants and Government Auditing Standards. The audit involved evaluating the risk of material misstatements in the […]

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Fine Wine & Good Spirits #4306 – Hermitage, Mercer County – For the Period July 10, 2024 to July 15, 2025

The examination report by the Pennsylvania Auditor General assessed the operations of Fine Wine and Good Spirits Store 4306, Hermitage, against compliance with the Pennsylvania Liquor Control Board (PLCB) procedures from July 10, 2024, to July 15, 2025. The review involved inventory checks, financial deposits, clerk performance reports, and compliance with internal controls. While the […]

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Sharpsville Borough Police Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for the Sharpsville Borough Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on two main objectives: verifying whether corrective actions from prior findings were implemented and assessing compliance with state laws, regulations, and local policies. The audit evaluated the proper determination and deposit of […]

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Sharpsville Borough Non-Uniformed Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Sharpsville Borough Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, evaluated its administration. The audit focused on whether the borough had addressed previous findings and complied with applicable laws and regulations. Key objectives included verifying state aid deposition, employer contributions, benefit […]

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Springfield Township Non-Uniformed Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Springfield Township Non-Uniformed Pension Plan in Mercer County, Pennsylvania, under the authority of Act 205 of 1984. The objectives were to verify corrective actions from previous findings and ensure compliance with state laws, regulations, and plan documents. The audit covered the period from January 1, 2023, to December […]

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Grove City Hospital – Mercer County – Tobacco Settlement Payment Data for Year 2026

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Borough of Grove City – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The Independent Auditor’s Report for the Borough of Grove City’s Liquid Fuels Tax Fund covers the period from January 1, 2024, to December 31, 2024. The auditor examined Form MS-965 With Adjustments, concluding that it was presented correctly per criteria from the Pennsylvania’s Department of Transportation’s guidelines. The fund allocations comply with the Liquid Fuels […]

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Township of Otter Creek – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Otter Creek, Mercer County, for January 1, 2023, to December 31, 2024. The examination ensures the Forms MS-965 With Adjustments are presented in accordance with relevant criteria, based on standards by the American Institute of Certified Public Accountants and Government Auditing […]

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Pennsylvania Department
of the Auditor General