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AuditsAudit County: Somerset County

December 5, 2025

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

This document is an independent auditor’s report for the Borough of Garrett, Somerset County, Pennsylvania, concerning the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The report examines Forms MS-965 with Adjustments, which align with criteria from the Pennsylvania Department of Transportation (PennDOT) and its Publication 9. The audit follows standards […]

December 4, 2025

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

The audit report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Berlin Borough, Somerset County, from January 1, 2023, to December 31, 2024. The auditors assessed whether the forms were presented according to criteria in the report’s Background section and Pennsylvania Department of Transportation guidelines. Conducted under American Institute of […]

December 1, 2025

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

The compliance audit of the Elk Lick Township Non-Uniformed Pension Plan, conducted under Act 205, assessed adherence to state laws and regulations concerning pension management. The audit reviewed state aid deposits, employer contributions compliance per governing documents, employee contributions accuracy, and the submission of the actuarial valuation report in alignment with Act 205. The plan, […]

November 25, 2025

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

An independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Boswell, Pennsylvania, for January 1, 2023, to December 31, 2024. The report assesses compliance with standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The Pennsylvania Department of Transportation’s guidelines, detailed […]

November 21, 2025

Township of Elk Lick – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Elk Lick Township, Somerset County, for January 1, 2023, to December 31, 2024. The township must manage these forms based on criteria outlined by the Pennsylvania Department of Transportation and its Publication 9. Criteria include proper fund allocations and […]

November 21, 2025

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

This document is an Independent Auditor’s Report regarding the Liquid Fuels Tax Fund for the Township of Conemaugh, covering the period from January 1, 2023, to December 31, 2024. The audit assessed the Forms MS-965, adjusted for any discrepancies, in accordance with criteria set by the Pennsylvania Department of Transportation and relevant standards. The auditor […]

November 21, 2025

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

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund Forms MS-965 for the Borough of Central City, Somerset County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The report follows attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. Although the forms are mostly compliant, a notable finding […]

November 21, 2025

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

The Independent Auditor’s Report examines Forms MS-965, with adjustments for the Liquid Fuels Tax Fund, for the Township of Black, Somerset County, covering January 1, 2023, to December 31, 2024. The report assesses the municipality’s compliance with criteria set by the Pennsylvania Department of Transportation’s Publication 9 and underlines the auditor’s opinion that the forms […]

November 17, 2025

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

The compliance audit of the Lincoln Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The objectives included evaluating corrective actions taken on prior findings and ensuring compliance with state laws […]

November 17, 2025

Addison Volunteer Fireman’s Relief Association – Somerset County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) was conducted for the Addison Volunteer Fireman’s Relief Association (Somerset County, Pennsylvania) by the Department of the Auditor General. Covering the period from January 1, 2022, to December 31, 2024, the LPE aimed to verify if the association’s funds were spent according to the Volunteer Firefighters’ Relief Association Act (VFRA […]

AuditsAudit County: Somerset County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General