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 […]
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 […]
A compliance audit was conducted on the Township of Shippen’s Liquid Fuels Tax Fund, Tioga County, for January 1, 2021, to December 31, 2024. The audit aimed to verify compliance with PennDOT’s Publication 9’s criteria regarding the receipt, expenditure, and reporting of Liquid Fuels Tax money. Procedures included reviewing municipal records, internal controls, expenditure transactions […]
The compliance audit of the Tioga Borough Non-Uniformed Pension Plan, under the authority of Act 205 of 1984, assessed if corrective actions were taken following a prior report and checked the Plan’s compliance with state laws and regulations. The audit, limited to January 1, 2024, through December 31, 2025, examined state aid deposits, employer contributions, […]
A compliance audit of the Blossburg Borough Police Pension Plan was conducted to evaluate whether it was administered in accordance with state laws, regulations, contracts, and local policies. The audit, for the period January 1, 2025 to December 31, 2025, verified the appropriate deposit of state aid and employer contributions, and confirmed the waiver of […]
The audit of the Blossburg Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), examined compliance with relevant state laws and local ordinances from January 1 to December 31, 2025. The audit focused on verifying the punctual deposit of state aid, employer contributions alignment with financial requirements, […]
In March 2026, a compliance audit was conducted on the Chatham Township Volunteer Firemen’s Relief Association for the period from January 1, 2022, to December 31, 2024. The audit aimed to assess compliance with state laws, contracts, bylaws, and administrative procedures related to state aid receipt and fund expenditure. The audit found that, for the […]
The audit for the Township of Chatham, Tioga County, Pennsylvania, evaluates the Liquid Fuels Tax Fund for the period from January 1, 2019, to December 31, 2023. The review of Forms MS-965 With Adjustments found the forms to fairly present information in line with established standards. Although no material weaknesses in internal controls were identified, […]
The document outlines the procedures and results concerning UPMC Wellsboro’s eligibility for payments under the Tobacco Settlement Act, focusing on uncompensated care and extraordinary expense claims for fiscal years ending June 30, 2023, and June 30, 2024. The engagement verified that Wellsboro reported one eligible extraordinary expense claim and confirmed its total inpatient days and […]
The Independent Auditor’s Report examined the Borough of Elkland’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period from January 1, 2021, to December 31, 2024. The examination adhered to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The forms were assessed for compliance with criteria outlined […]