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PA Department of the Auditor General

Crabtree Volunteer Firemen’s Relief Association – Westmoreland County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Crabtree Volunteer Firemen’s Relief Association covered the period from January 1, 2021, to December 31, 2024. The audit, authorized by Pennsylvania’s Constitution and the Volunteer Firefighters’ Relief Association Act, aimed to assess the association’s actions in addressing a previous audit finding and determine compliance with state laws governing state aid […]

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Hempfield Township Non-Uniformed Pension Plan – Westmoreland County – Audit Period Ended December 31, 2024

A compliance audit conducted on the Hempfield Township Non-Uniformed Pension Plan aimed to determine its adherence to applicable legal, administrative, and policy standards, revealed that the plan was generally administered in compliance with such standards for the period reviewed. The audit, conducted under the authority of Act 205, assessed various factors including the proper determination […]

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Irwin Borough Police Pension Plan – Westmoreland County – Audit Period Ended December 31, 2024

A compliance audit of the Irwin Borough Police Pension Plan was conducted pursuant to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessing compliance with state laws, regulations, contracts, and ordinances. The audit covered the period from January 1, 2024, to December 31, 2024, examining state aid deposits, employer contributions, and retirement […]

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Irwin Borough Non-Uniformed Pension Plan – Westmoreland County – Audit Period Ended December 31, 2024

The compliance audit of Irwin Borough’s Non-Uniformed Pension Plan for the period January 1, 2023, to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit objectives were to verify whether corrective actions were taken on previous findings and to check if the pension plan adhered to state […]

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Volunteer Firemans Relief Association of Mutual – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted on the Volunteer Fireman’s Relief Association of Mutual in Westmoreland County, Pennsylvania, for the period January 1, 2020, to December 31, 2023. The audit aimed to assess whether the association addressed past recommendations and complied with state laws regarding state aid and fund usage. It was found that the association […]

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City of New Kensington – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Auditor General’s report examines the Liquid Fuels Tax Fund of New Kensington, PA, for 2023. The city followed criteria outlined in the report’s Background section and Department of Transportation Publication 9. The audit was conducted in line with standards by the American Institute of Certified Public Accountants and the U.S. Government Auditing Standards. The […]

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Borough of West Newton – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report for the Borough of West Newton, for the period January 1, 2023, to December 31, 2023, examines the Liquid Fuels Tax Fund via Form MS-965 With Adjustments. Conducted according to the American Institute of Certified Public Accountants’ attestation standards and the Government Auditing Standards, the report assesses whether the Form MS-965 […]

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Borough of Hyde Park – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor examined the Liquid Fuels Tax Fund of the Borough of Hyde Park, Westmoreland County, for 2023. The examination followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor identified noncompliance due to a transfer of $10,261.55 from the Liquid Fuels Tax Fund to the General […]

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Borough of Adamsburg – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Liquid Fuels Tax Fund of the Borough of Adamsburg, Westmoreland County, PA, details an examination of Form MS-965 With Adjustments for the period January 1, 2023, to December 31, 2023. Conducted under American Institute of Certified Public Accountants and Government Auditing Standards, the audit found the form to be […]

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District Court 10-3-10 – Westmoreland County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 10-3-10 in Westmoreland County, Pennsylvania, covering January 1, 2019, to December 31, 2023. The audit aimed to verify the court’s adherence to state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) policies regarding the collection, assessment, reporting, and remittance of moneys for the Commonwealth. Key procedures […]

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Pennsylvania Department
of the Auditor General