AuditsAudit County: Somerset County

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 […]

November 4, 2025

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

The Township of Brothersvalley in Somerset County, Pennsylvania, underwent an independent audit of its Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The audit examined the Forms MS-965 With Adjustments, ensuring their presentation aligns with criteria set by the Pennsylvania Department of Transportation. The audit was conducted according […]

November 4, 2025

Acosta Volunteer Fire Company Relief Association – Somerset County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the Acosta Volunteer Fire Company Relief Association in Somerset County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The engagement aimed to ensure that expenditures were for authorized purposes and state aid funds were correctly received and deposited according to the Volunteer Firefighters’ Relief Association Act. […]

November 3, 2025

Fine Wine & Good Spirits #5606 – Boswell, Somerset County – For the Period October 23, 2024 to September 24, 2025

The Pennsylvania Liquor Control Board’s examination of Fine Wine and Good Spirits Store 5606 covered operations from October 23, 2024, to September 24, 2025. The Auditor General’s report, under statutory authority, assessed compliance with PLCB procedures but not per professional auditing standards. The review focused on inventory, cash deposits, clerk performance, sales, and control systems. […]

AuditsAudit County: Somerset County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General