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AuditsAudit County: Potter County

October 20, 2026

Township of Hector – Potter County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Hector, Potter County, for the period January 1, 2020, to December 31, 2024, to assess adherence to the Pennsylvania Department of Transportation’s (PennDOT) regulations for fund management. The audit evaluated the municipality’s internal controls, testing a portion of the $1,296,802.03 […]

October 9, 2026

Fine Wine & Good Spirits #5302 – Galeton, Potter County – For the Period August 18, 2025 to August 15, 2026

The Pennsylvania Liquor Control Board (PLCB) examined Fine Wine and Good Spirits Store 5302 in Galeton, covering August 18, 2025, to August 15, 2026. The examination was conducted to ensure compliance with PLCB procedures under the Pennsylvania Liquor Code. The examination included inventory checks, reviewing financial deposits, verifying compliance with internal controls, and ensuring cash […]

September 18, 2026

Township of Wharton – Potter County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The compliance audit of the Township of Wharton’s Liquid Fuels Tax Fund covered January 1, 2021, to December 31, 2024. Conducted by the Department of Transportation under 75 Pa.C.S. § 9010, the audit assessed adherence to PennDOT’s Publication 9 related to fund management. Procedures included reviewing Forms MS-965 from PennDOT’s dotGrants, discussing with officials, assessing […]

September 18, 2026

Township of West Branch – Potter County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of West Branch, Potter County, Pennsylvania for the period from January 1, 2021, to December 31, 2025. The audit aimed to assess adherence to PennDOT’s Publication 9 guidelines regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Funds. Key procedures […]

September 18, 2026

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

A compliance audit was conducted on Abbott Township, Potter County’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. This audit aimed to assess the township’s adherence to regulations surrounding the receipt, use, and reporting of tax funds established by PennDOT’s Publication 9. Auditors examined the municipality’s financial handling through testing expenditures, […]

September 2, 2026

Austin Volunteer Firemen’s Relief Association – Potter County – Audit Period January 1, 2023 to December 31, 2025

A compliance audit of the Austin Volunteer Firemen’s Relief Association for January 1, 2023, to December 31, 2025, assessed if appropriate corrective action was taken on prior findings and if the association complied with relevant regulations concerning state aid and fund expenditure. The audit found that the relief association addressed one of two previous findings […]

June 30, 2026

UPMC Cole – Potter County – Tobacco Settlement Payment Data Year 2027

UPMC Cole was audited based on eligibility for the Tobacco Settlement Program payments for uncompensated care in accordance with the Tobacco Settlement Act. The assessment involved verifying eligibility under the extraordinary expense and uncompensated care approaches. For the fiscal year ending June 30, 2025, UPMC Cole submitted two claims as potentially eligible under the extraordinary […]

June 29, 2026

Shinglehouse Borough Police Pension Plan – Potter County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Shinglehouse Borough Police Pension Plan, conducted by the Pennsylvania Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to ensure that the pension plan was administered in alignment with relevant state laws, regulations, contracts, administrative procedures, and local ordinances from January 1, 2025, to December 31, […]

June 29, 2026

Shinglehouse Borough Non-Uniformed Pension Plan – Potter County – Reduced Period Engagement – Period Ended December 31, 2025

In June 2026, a compliance audit was conducted on the Shinglehouse Borough Non-Uniformed Pension Plan in Potter County, Pennsylvania. The audit was mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), which requires audits of municipalities receiving state aid for pension plans. The objectives were to verify corrective actions […]

June 1, 2026

Township of Eulalia – Potter County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The audit reviewed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Eulalia, Potter County, Pennsylvania, for January 1, 2020, to December 31, 2024. The audit followed standards from the American Institute of Certified Public Accountants and Government Auditing Standards. It was aimed at evaluating the accuracy of presented […]

AuditsAudit County: Potter County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General