AuditsAudit County: Somerset County

The Relief Association of the New Baltimore Fire Department – Somerset County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

The Relief Association of the New Baltimore Fire Department underwent a Limited Procedures Engagement (LPE) for the period January 1, 2021, to December 31, 2024, to ensure funds were used for authorized purposes and state aid was handled per the Volunteer Firefighters’ Relief Association Act (VFRA Act). The LPE reviewed $15,908 of $17,862 in expenditures, […]

Borough of Confluence – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report for the Borough of Confluence’s Liquid Fuels Tax Fund examines Forms MS-965 for the period from January 1, 2023, to December 31, 2024. The report’s objective is to provide assurance that the fund forms are presented correctly and comply with the Pennsylvania Department of Transportation’s criteria. Conducted according to American Institute […]

The Relief Association of The Berlin Fire Department, Inc. – Somerset County – Audit Period January 1, 2021 to December 31, 2024

An audit of The Relief Association of the Berlin Fire Department, Inc., covering January 1, 2021, to December 31, 2024, was conducted to ensure compliance with state laws, contracts, bylaws, and administrative procedures. The audit aimed to verify corrective actions from prior findings and assess the proper use of state aid and relief association funds. […]

Somerset County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

A review was done of the Somerset County Children and Youth Agency’s fiscal reports for the years 2021-2022 and 2022-2023 to certify commonwealth expenditures. The engagement involved evaluating compliance with children, youth, and families’ regulations. For the 2021-2022 fiscal year, adjustments increased expenditures by $4,854, non-reimbursable expenditures by $82, and decreased revenue by $353, resulting […]

UPMC Somerset – Somerset County – Tobacco Settlement Payment Data for Year 2026

Meyersdale Borough Police Pension Plan – Somerset County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Meyersdale Borough Police Pension Plan for 2024, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, affirmed that the plan was managed in line with state laws and local policies. The audit evaluated the accuracy of state aid and employer contributions, confirming they were appropriately executed and deposited. […]

Meyersdale Borough Non-Uniformed Pension Plan – Somerset County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Meyersdale Borough Non-Uniformed Pension Plan in Somerset County, Pennsylvania as required by the Municipal Pension Plan Funding Standard and Recovery Act, Act 205 of 1984. The audit aimed to determine whether previous corrective actions were taken and ensure compliance with state laws and regulations. The audit revealed that […]

Addison Township Non-Uniformed Pension Plan – Somerset County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Addison Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed whether the plan adhered to relevant state laws, regulations, contracts, and policies. Covering January 1, 2024, to December 31, 2024, the audit found the plan compliant with Act […]

Fine Wine & Good Spirits #5602 – Somerset, Somerset County – For the Period August 13, 2024 to June 24, 2025

An audit of Fine Wine and Good Spirits Store 5602 in Somerset, Pennsylvania, was conducted for the period of August 13, 2024, to June 24, 2025. The audit involved physical inventory counts, verifying accounting for deposits, reviewing internal compliance reports, and confirming the accuracy of sales prices and capital assets against PLCB records. The report […]

Borough of Benson – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023