AuditsAudit County: Somerset County

August 19, 2026

Township of Middlecreek – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2025

A compliance audit of the Liquid Fuels Tax Fund for the Township of Middlecreek, Somerset County, Pennsylvania, was conducted for the period January 1, 2023, to December 31, 2025. The audit aimed to review compliance with the criteria outlined in PennDOT’s Publication 9 and relevant state codes. Procedures included reviewing municipal records, testing expenditures of […]

August 4, 2026

Township of Summit – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund for the Township of Summit, Somerset County, covering January 1, 2024, to December 31, 2025. The audit aimed to evaluate compliance with PennDOT regulations on fund receipt, expenditure, and reporting. Key activities involved obtaining municipal records via the dotGrants system, assessing internal controls for […]

August 3, 2026

Seven Springs Borough Police Pension Plan – Somerset County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Seven Springs Borough Police Pension Plan in Somerset County, Pennsylvania. The audit, authorized by the Municipal Pension Plan Funding Standard and Recovery Act, aimed to determine the plan’s adherence to relevant laws, regulations, and policies between January 1, 2025, and December 31, 2025. The audit confirmed that state […]

July 15, 2026

Salisbury Volunteer Firemen’s Relief Association – Somerset County – Audit Period January 1, 2022 to December 31, 2025

The Salisbury Volunteer Firemen’s Relief Association in Somerset County, Pennsylvania, underwent a compliance audit examining the period from January 1, 2022, to December 31, 2025. This audit, conducted under Pennsylvania state laws, focused on evaluating whether the association had corrected issues identified in a previous audit and adhered to relevant laws and procedures. The audit […]

July 13, 2026

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

A compliance audit was conducted for the Township of Ogle, Somerset County, Pennsylvania, concerning its management of the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2025. The audit aimed to determine the municipality’s adherence to the criteria set by the Pennsylvania Department of Transportation’s (PennDOT) guidelines for handling these funds. The […]

July 13, 2026

Somerset County Treasurer – Hunting Licenses for the Period July 1, 2020 to June 30, 2024 and Fishing and Dog Licenses for the Period January 1, 2021 to December 31, 2024

The compliance audit for the Somerset County Treasurer’s Office, conducted for various license periods between 2020 and 2024, reviewed the correct assessment, reporting, and remittance of funds collected on behalf of the Commonwealth. The audit, under the mandate of Section 401(d) of The Fiscal Code, reviewed proceeds from hunting, fishing, and dog licenses with data […]

June 29, 2026

Hooversville Borough Police Pension Plan – Somerset County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Hooversville Borough Police Pension Plan, conducted as per Act 205, aimed to verify if the plan was managed following applicable state laws, regulations, contracts, and local policies. The audit covered the period from January 1, 2025, to December 31, 2025, evaluating the proper handling of state aid, employer and employee […]

June 29, 2026

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

The compliance audit of Hooversville Borough’s Non-Uniformed Pension Plan, conducted under the authority of Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act, evaluated compliance with state laws, regulations, and policies. The audit, covering January to December 2025, verified state aid deposits, employer contribution calculations, and actuarial report submission compliance. Findings showed the plan was […]

June 17, 2026

Fine Wine & Good Spirits #5602 – Somerset, Somerset County – For the Period June 25, 2025 to May 6, 2026

The audit by the Pennsylvania Department of the Auditor General evaluated the operations of Fine Wine and Good Spirits Store 5602 in Somerset County for the period from June 25, 2025, to April 6, 2026. The report aimed to assess compliance with Pennsylvania Liquor Control Board (PLCB) procedures, including inventory management, financial record verification, and […]

June 9, 2026

Jerome Volunteer Fireman’s Relief Association – Somerset County – Audit Period January 1, 2022 to December 31, 2025

A compliance audit was conducted on the Jerome Volunteer Fireman’s Relief Association, covering January 1, 2022, to December 31, 2025. The audit aimed to evaluate if corrective actions from a prior audit were implemented and ensure compliance with state laws regarding state aid and fund expenditures. The audit found that the association addressed one of […]