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PA Department of the Auditor General

Ellsworth Borough Non-Uniformed Pension Plan – Washington County – Audit Period January 1, 2020 to November 3, 2021

The compliance audit of the Ellsworth Borough Non-Uniformed Pension Plan, covering January 1, 2020 to November 3, 2021, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objective was to ensure the pension plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Key areas examined included proper […]

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Canonsburg Hospital – Washington County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program involves compensation to hospitals for uncompensated care. Canonsburg Hospital was evaluated for potential eligibility under the program for extraordinary expenses and uncompensated care claims. The Pennsylvania Department of Human Services (DHS) assessed Canonsburg Hospital’s claims and inpatient days data, using specified procedures despite limitations due to data reliability concerns. The hospital […]

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City of Washington – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor examined Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the City of Washington, Washington County, covering January 1, 2023, to December 31, 2024. The audit followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report noted noncompliance with bid advertisement requirements, observing that […]

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Township of South Strabane – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The Independent Auditor’s Report examines the Township of South Strabane’s Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2024. The audit adheres to standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit sought assurance on the accuracy of Forms MS-965, which detail the township’s expenditures from […]

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Township of East Finley – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Township of East Finley’s Liquid Fuels Tax Fund for 2023-2024 was audited to ensure compliance with Pennsylvania’s regulations. The audit examined Forms MS-965, prepared by municipal management according to the Department of Transportation (DOT) guidelines. Conducted under American Institute of Certified Public Accountants and Government Auditing Standards, the audit concluded that the forms accurately […]

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Borough of West Brownsville – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The Independent Auditor’s Report examines Forms MS-965 with Adjustments for West Brownsville’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024. The Borough’s management must present these forms following the Department of Transportation’s guidelines. The audit, performed per the American Institute of Certified Public Accountants and Government Auditing Standards, confirms the accuracy […]

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Borough of West Middletown – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund for the Borough of West Middletown, Washington County, covering January 1, 2022, to December 31, 2024. The audit was conducted to ensure compliance with criteria outlined by the Pennsylvania Department of Transportation (PennDOT) in Publication 9, ensuring funds are used for street, road, and bridge […]

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Cecil Township Volunteer Fire Department #1 Fireman’s Relief Association – Washington County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) was conducted on the Cecil Township Volunteer Fire Department #1 Fireman’s Relief Association for the period from January 1, 2022, to December 31, 2024, to ensure compliance with state regulations regarding the expenditure of state aid funds. The examination focused on transactions to verify that funds were properly expended for […]

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Somerset Township Non-Uniformed Employees’ Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Somerset Township Non-Uniformed Employees’ Pension Plan in Washington County, Pennsylvania, was conducted in accordance with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to ensure the pension plan’s compliance with state laws, regulations, and policies from January 1, 2020, to December 31, 2024. Key […]

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East Finley Township Non-Uniformed Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the East Finley Township Non-Uniformed Pension Plan, covering January 1, 2023, to December 31, 2024, was conducted based on the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions were taken on previous findings and assess compliance with state laws and regulations. The audit did […]

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Pennsylvania Department
of the Auditor General