A compliance audit was conducted for the City of Monongahela Police Pension Plan from January 1, 2022, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if appropriate corrective actions were taken on prior findings and whether the pension plan adhered to applicable laws and […]
The compliance audit of the Midway Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to ensure compliance with applicable state laws and regulations. The audit covered the period from January 1, 2023, to December 31, 2024, evaluating state aid calculations, employer contributions, and retirement benefits. It confirmed […]
A compliance audit of the Lone Pine Volunteer Firemen’s Relief Association in Washington County, Pennsylvania, covering January 1, 2021, to December 31, 2024, was conducted to assess corrective actions from previous audits and adherence to state laws regarding fund management. The audit, executed under Pennsylvania law, revealed the association addressed one out of two earlier […]
The audit of the Borough of Deemston’s Liquid Fuels Tax Fund covering January 1, 2022, to December 31, 2023, outlines an audit conducted to assess compliance with the Pennsylvania Department of Transportation’s requirements. Unfortunately, due to the absence of required written representations from the Borough’s management, the auditors faced limitations impacting their examination, preventing them […]
An examination of Fine Wine and Good Spirits Store 6315 for the period from January 15, 2025, to October 28, 2025, revealed compliance with most Pennsylvania Liquor Control Board (PLCB) operating procedures, except for three key findings. First, there was an inventory discrepancy exceeding 1% of the value examined, a problem noted in prior examinations. […]
The examination report for Fine Wine and Good Spirits Store 6307 evaluated store operations from February 11, 2025, to November 19, 2025. The review, under the statutory authority of the Pennsylvania Liquor Code, aimed to determine compliance with PLCB operating procedures without adhering to professional auditing standards. Key components assessed included inventory management, cash handling, […]
An examination of the Fine Wine and Good Spirits Store 6305 in McDonald, Pennsylvania, was conducted covering the period from January 7, 2025, to November 12, 2025. The examination aimed to ensure compliance with PLCB operating procedures. The audit included inventory counts, financial reconciliations, and reviews of various performance and control reports. It concluded that […]
The independent auditor’s report examines Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Canonsburg, Washington County, for 2024. The report adheres to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor confirms the form aligns with the criteria outlined in the Department […]
UPMC Washington’s engagement process was conducted to determine eligibility for the 2026 Tobacco Settlement Payments, as mandated by the Tobacco Settlement Act of 2001. This involved reviewing unpaid care services data and extraordinary expense claims made by UPMC Washington to DHS. UPMC used a combination of uncompensated care scores and extraordinary expense methods to qualify […]
The independent auditor’s report on the Borough of Beallsville’s Liquid Fuels Tax Fund, for the period January 1, 2024, to December 31, 2024, expresses an opinion on Form MS-965 with Adjustments based on an examination following established attestation standards. The report concludes that the Form MS-965 is presented in accordance with the specified criteria. The […]