AuditsAudit County: Mercer County

June 18, 2026

Borough of Fredonia – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Fredonia, Mercer County, Pennsylvania, for the period from January 1, 2025, to December 31, 2025. The audit aimed to assess compliance with Pennsylvania Department of Transportation’s (PennDOT) Publication 9 criteria regarding fund receipt, expenditure, and reporting. Audit procedures included reviewing […]

June 17, 2026

Township of Wolf Creek – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The Township of Wolf Creek in Mercer County, Pennsylvania underwent a compliance audit of its Liquid Fuels Tax Fund for the period from January 1, 2024 to December 31, 2025, as per the requirements of 75 Pa.C.S. § 9010. The audit’s aim was to assess whether the township complied with PennDOT’s Publication 9 criteria regarding […]

June 17, 2026

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

The compliance audit of Sugar Grove Township’s Liquid Fuels Tax Fund for 2024, conducted by the Department of Transportation, assessed compliance with criteria set out in PennDOT’s Publication 9 for fund receipt, expenditure, and reporting. Key procedures included reviewing the township’s submitted documents, comparing reported and actual figures, testing expenditures ($53,137.49 of $57,041.06), and ensuring […]

June 17, 2026

Borough of Sharpsville – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Sharpsville for the period from January 1, 2024, to December 31, 2025, to assess adherence to Pennsylvania’s PennDOT Publication 9 criteria concerning fund receipt, expenditure, and reporting. The audit involved reviewing the borough’s financial records, such as Forms MS-965, and […]

June 17, 2026

Township of Delaware – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Township of Delaware, Mercer County, Pennsylvania, covered the period from January 1, 2025, to December 31, 2025. Conducted per 75 Pa.C.S. § 9010 and PennDOT’s Publication 9, the audit aimed to verify compliance with criteria relating to the receipt, expenditure, and reporting of Liquid […]

June 9, 2026

City of Farrell Police Pension Plan – Mercer County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Farrell Police Pension Plan covered January 1, 2023, to December 31, 2024, and aimed to evaluate corrective actions for past findings and ensure the plan’s administration complies with relevant laws and regulations. The audit focused on several key areas, including the proper determination and deposition of state aid […]

June 9, 2026

City of Farrell Non-Uniformed Pension Plan – Mercer County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Farrell Non-Uniformed Pension Plan for the period January 1, 2023, to December 31, 2024, was conducted to ensure adherence to state laws, regulations, contracts, administrative procedures, and local ordinances. The audit followed the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), emphasizing compliance with previous audit […]

June 9, 2026

City of Farrell Firemen’s Pension Plan – Mercer County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Farrell Firemen’s Pension Plan, covering January 1, 2023, to December 31, 2024, revealed noncompliance with state laws and prior audit recommendations. The audit focused on whether proper corrective actions were taken and compliance was maintained with state laws. Key findings highlighted repeated errors in certification forms leading to […]

June 4, 2026

Township of Fairview – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Fairview, Mercer County, Pennsylvania, for the period January 1, 2025, to December 31, 2025, to ensure adherence to the criteria outlined in PennDOT’s Publication 9. The audit aimed to verify the proper receipt, expenditure, and reporting of funds. Procedures included […]

June 1, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund of Sandy Lake Township, Mercer County, for the period January 1, 2024, to December 31, 2024. The audit aimed to verify the township’s adherence to Pennsylvania Department of Transportation (PennDOT) criteria outlined in Publication 9, focusing on fund receipts, expenditures, and reporting. Key audit […]

AuditsAudit County: Mercer County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General