AuditsAudit County: Westmoreland County

April 17, 2026

Township of Upper Burrell – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Township of Upper Burrell’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2024, was conducted to verify compliance with criteria outlined in PennDOT’s Publication 9. Audit procedures included examining Form MS-965 submissions, reviewing supporting documentation for expenditures, and ensuring timely deposits of state aid. An adjustment to […]

April 15, 2026

City of New Kensington Non-Uniformed Pension Plan – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the City of New Kensington Non-Uniformed Pension Plan for the period from January 1, 2022, to December 31, 2024. The audit aimed to ensure corrective actions from previous findings were addressed and that the plan complied with state laws and local ordinances. The audit revealed that the city failed […]

April 15, 2026

City of New Kensington Comprehensive Municipal Pension Trust Fund – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of New Kensington Comprehensive Municipal Pension Trust Fund, covering January 1, 2022 to December 31, 2024, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to assess whether the pension fund was managed in compliance with […]

April 9, 2026

Borough of Youngwood – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Youngwood, Westmoreland County, covered the period from January 1, 2024, to December 31, 2024. The audit aimed to assess compliance with the requirements in PennDOT’s Publication 9 concerning the receipt, expenditure, and reporting of these funds. The audit included reviewing the municipality’s […]

April 8, 2026

Fine Wine & Good Spirits #6523 – Latrobe, Westmoreland County – For the Period April 9, 2025 to February 24, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 6523 in Latrobe, Pennsylvania, was audited for operations from April 9, 2025, to February 24, 2026. The purpose was to ensure compliance with PLCB procedures. The audit involved inventory checks, reviewing financial records, and assessing internal control adherence. The store mostly complied with PLCB […]

April 6, 2026

High Park Volunteer Firemen’s Relief Association – Westmoreland County – Audit Period January 1, 2022 to October 9, 2025

The audit of the High Park Volunteer Firemen’s Relief Association, covering January 1, 2022, through October 9, 2025, aimed to assess compliance with state laws and procedures concerning state aid and fund expenditures. Conducted under Pennsylvania state authority, the audit did not adhere to U.S. Government Auditing Standards. Responsibilities lay with the association’s officers to […]

March 30, 2026

City of Greensburg Police Pension Plan – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Greensburg Police Pension Plan for January 1, 2022, to December 31, 2024, assessed compliance with state laws, regulations, and local ordinances. The audit ensured state aid, employer and employee contributions, retirement benefits, and actuarial reports followed statutory requirements. Conducted under Act 205 of 1984, it found the pension […]

March 30, 2026

City of Greensburg Non-Uniformed Pension Plan – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Greensburg’s Non-Uniformed Pension Plan for January 1, 2022, to December 31, 2024, aimed to verify corrective actions taken by municipal officials and evaluate compliance with state laws and procedures. The audit found the plan mostly compliant except for an underpayment of state aid due to incorrect certification data, […]

March 27, 2026

Borough of West Leechburg – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit for the Borough of West Leechburg, Westmoreland County, Pennsylvania, reviewed the Liquid Fuels Tax Fund based on Forms MS-965 With Adjustments for the period from January 1, 2023, to December 31, 2024. The audit followed standards set by the AICPA and Government Auditing Standards, ensuring the Forms MS-965 align with established criteria. During […]

March 27, 2026

The Hempfield Township Volunteer Hose Company – Number 2 Relief Association – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The report summarizes the findings of a Limited Procedures Engagement (LPE) conducted on The Hempfield Township Volunteer Hose Company Number 2 Relief Association for the period from January 1, 2022, to December 31, 2024. The LPE aimed to verify that funds were expended for authorized purposes and state aid was appropriately received and deposited per […]

AuditsAudit County: Westmoreland County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General