The Potter County Children and Youth Agency’s amended fiscal reports for the 2022-2023 and 2023-2024 fiscal years were reviewed in line with the requirements of Act 148 of 1976, as amended. The purpose was to certify the Commonwealth expenditures on behalf of children residing within the county. The audit covered only the fiscal years specified […]
The audit examined the Liquid Fuels Tax Fund of Stewardson Township, Potter County, Pennsylvania, for the period from January 1, 2020, to December 31, 2024. The report indicates that the Forms MS-965 With Adjustments present the required information accurately. The audit states two findings: related party transactions and idle funds in a noninterest-bearing account. The […]
The Tobacco Settlement Program involved an evaluation of UPMC Cole’s eligibility for payments related to uncompensated care as mandated by the Tobacco Settlement Act. This assessment was intended to verify claims for uncompensated services provided to uninsured patients and to ensure their accuracy. The procedures involved examining UPMC Cole’s reported claims for eligibility based on […]
The independent auditor’s report for the Township of Roulette, Potter County, Pennsylvania, examines the Liquid Fuels Tax Fund for the period from January 1, 2020, to December 31, 2024. Conducted in accordance with AICPA and Government Auditing Standards, the examination aims to provide reasonable assurance about the accuracy of the Forms MS-965 With Adjustments. The […]
The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 5302 in Galeton, Pennsylvania was examined by the Department of the Auditor General for operations compliance from August 15, 2024, to August 16, 2025. The examination checked store operations for compliance with statutory regulations and internal controls, including physical inventory count, cash deposits, and […]
A compliance audit was conducted on the Coudersport Borough Police Pension Plan to ensure adherence to state laws and regulations as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit covered through December 31, 2024, focusing on the proper calculation and deposition of state aid and employer contributions, as well as the […]
In August 2025, a compliance audit was conducted on the Coudersport Borough Non-Uniformed Pension Plan in Potter County, Pennsylvania. This audit, performed under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to ensure compliance with state laws, regulations, and policies regarding pension plan administration. The audit reviewed through December 31, […]
The independent auditor’s report for the Township of Pike, Potter County, Pennsylvania, covers the examination of Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period from January 1, 2020, to December 31, 2023. This examination was conducted under attestation standards set by the American Institute of Certified Public Accountants and […]