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PA Department of the Auditor General

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

The Independent Auditor’s Report for the Township of Delaware, Mercer County, Pennsylvania, covers the Liquid Fuels Tax Fund from January 1 to December 31, 2024. The auditor examined the Form MS-965 With Adjustments, ensuring it adheres to the criteria set by the Pennsylvania Department of Transportation, particularly in compliance with Government Auditing Standards. The auditor […]

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Township of Deer 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 forms MS-965 for the Township of Deer Creek, Mercer County, Pennsylvania, from January 1, 2023, to December 31, 2024. The audit was conducted according to the standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring the forms’ accuracy and […]

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

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Pine Township Non-Uniformed Pension Plan – Mercer County – Audit Period Ended December 31, 2024

The compliance audit of the Pine Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to ensure the plan’s administration complied with relevant state laws, regulations, and policies. Covering the period from January 1, 2024, to December 31, 2024, the audit verified whether […]

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