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AuditsAudit County: Tioga County

September 24, 2026

Township of Duncan – Tioga County – Highway Transfer Program for the Period December 15, 2022 to July 9, 2025

A compliance audit of the Township of Duncan in Tioga County, Pennsylvania, was conducted for the Highway Transfer Program – Turnback Account, and covered December 15, 2022, to July 9, 2025. The audit aimed to verify the township’s adherence to PennDOT’s Publication 310 criteria regarding the management of Turnback Account funds. Audit procedures involved obtaining […]

September 2, 2026

The Jackson Township Volunteer Firemen’s Relief Association – Tioga County – Limited Procedures Engagement for the Period January 1, 2023 to December 31, 2025

A Limited Procedures Engagement (LPE) was conducted for the Jackson Township Volunteer Firemen’s Relief Association in Tioga County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2025. The LPE aimed to verify whether the association appropriately expended funds and deposited state aid in alignment with the Volunteer Firefighters’ Relief Association Act and […]

September 2, 2026

Elkland Volunteer Firemen’s Relief Association – Tioga County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Elkland Volunteer Firemen’s Relief Association, covering January 1, 2023, to December 31, 2025, was conducted under Pennsylvania’s legal framework, including the VFRA Act. The audit aimed to assess whether the association addressed prior audit findings and complied with state laws concerning state aid and fund expenditures. The audit, not performed […]

August 3, 2026

Elkland Borough Police Pension Plan – Tioga County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Elkland Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, examined the plan’s administration for compliance with state laws and regulations for 2025. The audit ensured state aid and employer contributions were properly calculated and deposited. No employee contributions or benefit calculations were required. […]

August 3, 2026

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

The compliance audit of Elkland Borough’s Non-Uniformed Pension Plan was completed under Act 205, addressing previous and current compliance with pension fund regulations. The audit aimed to ascertain if prior recommendations were applied and whether the plan adhered to state laws and local policies between January 2024 and December 2025. It involved reviewing state aid […]

July 20, 2026

Westfield Borough Police Pension Plan – Tioga County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Westfield Borough Police Pension Plan was conducted to ensure adherence to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit focused on determining corrective actions from prior reports and verifying compliance with relevant laws and regulations. The audit covered January 1, 2024, to December 31, 2025. […]

July 20, 2026

Westfield Borough Non-Uniformed Union Pension Plan – Tioga County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Westfield Borough Non-Uniformed Union Pension Plan was conducted to ensure adherence to state laws and regulations, focusing on its administration, state aid, and employer contributions for the period January 1, 2025 to December 31, 2025. The audit, aligned with the Municipal Pension Plan Funding Standard and Recovery Act, verified state […]

July 20, 2026

Morris Township Fire Co. Incorporated/Morris Firemens Ambulance Association Incorporated Relief Association – Tioga County – Audit Period January 1, 2023 to December 31, 2025

The audit of the Morris Township Fire Co. and its associated relief association for 2023 to 2025 found partial compliance with state laws and procedures regarding state aid and fund expenditure. However, the relief association did not address issues identified in prior audits, particularly maintaining a comprehensive equipment roster and conducting annual physical inventory checks. […]

July 8, 2026

Fine Wine & Good Spirits #5904 – Westfield, Tioga County – For the Period June 10, 2025 to June 2, 2026

The audit of the Fine Wine and Good Spirits Store 5904, conducted for the period of June 10, 2025, to June 2, 2026, concluded that the store complied with all PLCB operating procedures. The audit reviewed inventory accuracy, financial deposits, internal controls, and pricing compliance. Additionally, capital assets were verified, and various store operations were […]

June 30, 2026

UPMC Wellsboro – Tioga County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program mandates payments to hospitals for uncompensated care. UPMC Wellsboro underwent procedures to verify claims and days data for potential payment eligibility. The audit confirmed one extraordinary expense claim qualified for payment for the 2027 Tobacco Settlement year. Discrepancies in reported days for fiscal year 2024 were noted and corrections are necessary […]

AuditsAudit County: Tioga County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General