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PA Department of the Auditor General

Borough of Mount Carbon – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2022

The independent auditor examined the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund of the Borough of Mount Carbon, Schuylkill County, from January 1, 2019, to December 31, 2022. These forms were assessed based on criteria provided by the Pennsylvania Department of Transportation and in accordance with Government Auditing Standards. The auditor’s examination […]

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Borough of Palo Alto – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report for the Borough of Palo Alto’s Liquid Fuels Tax Fund, covering January 1, 2020 to December 31, 2023, was conducted following American Institute of Certified Public Accountants standards. The audit found that the Forms MS-965, detailing fund expenditures, are generally presented accurately, except the Borough lacked documentation for certain 2021 and […]

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Tremont Borough Non-Uniformed Pension Plan – Schuylkill County – Audit Period Ended December 31, 2023

The compliance audit for the Tremont Borough Non-Uniformed Pension Plan, governed by the Municipal Pension Plan Funding Standard and Recovery Act, aimed to evaluate corrective actions from previous findings and assess compliance with relevant state laws and regulations. Conducted without adhering to Government Auditing Standards, the audit spanned January 1, 2019, to December 31, 2023, […]

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Tremont Borough Police Pension Plan – Schuylkill County – Audit Period Ended December 31, 2023

A compliance audit of the Tremont Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, revealed the plan’s general adherence to state regulations and laws, but with some exceptions. The audit aimed to assess whether past recommendations were followed and if the plan was compliant with relevant legal standards […]

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Walker Township Police Pension Plan – Schuylkill County – Audit Period Ended December 31, 2024

The Walker Township Police Pension Plan in Schuylkill County, Pennsylvania underwent a compliance audit by the Auditor General, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit, which did not adhere to U.S. Government Auditing Standards, aimed to confirm compliance with applicable laws, regulations, and local policies for the period […]

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West Mahanoy Township Police Pension Plan – Schuylkill County – Audit Period January 1, 2020 to December 31, 2023

An audit was performed on the West Mahanoy Township Police Pension Plan covering January 2020 to December 2023, examining compliance with state laws and regulations such as Act 205. The audit aimed to verify if the township had addressed past compliance issues and adhered to relevant statutes. Officials were assessed on the proper management of […]

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West Mahanoy Township Non-Uniformed Pension Plan – Schuylkill County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the West Mahanoy Township Non-Uniformed Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted to ensure compliance with state laws, regulations, and local policies. The audit followed the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) but not the Government Auditing Standards. The […]

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Borough of Ashland – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Borough of Ashland’s Liquid Fuels Tax Fund, covering January 1, 2021, to December 31, 2023, involved an examination of Forms MS-965. The auditor’s role was to express an opinion on these forms in compliance with attestation standards set by the American Institute of Certified Public Accountants and Government Auditing […]

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Firemen’s Relief Association of Deer Lake & West Brunswick Fire Company #1 – Schuylkill County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted for the Firemen’s Relief Association of Deer Lake & West Brunswick Fire Company #1 in Schuylkill County, Pennsylvania, covering January 1, 2022, to December 31, 2023. The audit evaluated compliance with state laws, contracts, bylaws, and procedures regarding state aid and fund expenditures, guided by relevant statutes such as the […]

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Township of Branch – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor conducted an examination of the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Township of Branch, Schuylkill County, Pennsylvania, over the period from January 1, 2021, to December 31, 2023. The examination aimed to express an opinion on the Forms MS-965 in accordance with Department of Transportation’s Publication 9 and […]

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Pennsylvania Department
of the Auditor General