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AuditsAudit County: Mercer County

November 10, 2025

Hempfield Township Volunteer Firemen’s Relief Association of Mercer County, Inc. – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the Hempfield Township Volunteer Firemen’s Relief Association of Mercer County, Inc. for the period of January 1, 2023, to December 31, 2024. The audit aimed to assess whether the relief association addressed prior audit findings and complied with state laws and administrative procedures regarding state aid and fund expenditures. […]

November 6, 2025

East End Volunteer Fire Department No. 1 Relief Association – Mercer County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the East End Volunteer Fire Department No. 1 Relief Association, conducted for the period January 1, 2023, to December 31, 2024, assessed adherence to state laws and procedures. The audit confirmed that the association addressed previous findings and substantially complied with relevant laws and contracts, with noted exceptions. A significant finding […]

November 4, 2025

Jefferson Township Volunteer Fireman’s Foreign Fire Relief Association – Mercer County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit was conducted for the Jefferson Township Volunteer Fireman’s Foreign Fire Relief Association in Mercer County, Pennsylvania, covering January 1, 2023, to December 31, 2024. It aimed to ensure adherence to state laws and procedures related to receiving state aid and spending relief association funds. Although the audit did not follow U.S. Government […]

November 3, 2025

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

The independent auditor conducted an attestation engagement for the Township of Findley’s Liquid Fuels Tax Fund for the 2024 fiscal year, in accordance with the American Institute of Certified Public Accountants and the Government Auditing Standards. The examination ensured compliance with the Pennsylvania Department of Transportation’s publication and relevant legal criteria. The report covers the […]

November 3, 2025

City of Farrell – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report examined the City of Farrell’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period January 1, 2023, to December 31, 2024. The audit aimed to verify whether the Forms were presented appropriately according to the criteria established by the Pennsylvania Department of Transportation’s Publication 9. The examination followed standards […]

November 3, 2025

District Court 35-3-01 – Mercer County – Audit Period January 1, 2020 to December 31, 2023

The limited procedures engagement (LPE) conducted for District Court 35-3-01 in Mercer County, Pennsylvania, aimed to assess whether all moneys collected for the Commonwealth from January 1, 2020, to December 31, 2023, were correctly assessed, reported, and promptly remitted. The engagement evaluated the district court’s internal controls, compliance with applicable laws, and accuracy of deposits […]

October 30, 2025

Wheatland Volunteer Firemen’s Relief Association – Mercer County – Audit Period January 1, 2023 to November 21, 2024

The compliance audit conducted by the Auditor General for the Wheatland Volunteer Firemen’s Relief Association in Mercer County, Pennsylvania, covering January 1, 2023, to November 21, 2024, revealed several significant issues. The audit aimed to determine whether the association took corrective actions based on prior reports and adhered to state laws pertaining to financial aid […]

October 30, 2025

Stoneboro Volunteer Fire Company Relief Association – Mercer County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the Stoneboro Volunteer Fire Company Relief Association in Mercer County, Pennsylvania, for January 1, 2023, to December 31, 2024. The audit, guided by Pennsylvania law and the VFRA Act, aimed to assess corrective actions taken on previous findings and adherence to state laws and procedures. It found that while […]

October 21, 2025

Hempfield Township Police Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Hempfield Township Police Pension Plan, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s administration for the year 2024. The objective was to ensure compliance with state laws, regulations, and plan provisions, particularly regarding the proper management of state aid, employer and employee contributions, and […]

October 21, 2025

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

The compliance audit of the Hempfield Township Non-Uniformed Pension Plan was conducted as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure corrective action on previous findings and verify compliance with state laws, regulations, and local policies. Key areas assessed included state aid deposits, employer and employee contributions, actuarial […]

AuditsAudit County: Mercer County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General