AuditsAudit County: Westmoreland County

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 […]

March 27, 2026

Township of Hempfield – 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 Township of Hempfield, Westmoreland County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2024. Conducted under 75 Pa.C.S. § 9010, the audit aimed to assess the municipality’s compliance with criteria outlined in PennDOT’s Publication 9 concerning the receipt, expenditure, and reporting […]

March 16, 2026

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

The audit for the Liquid Fuels Tax Fund of the Township of Washington in Westmoreland County, Pennsylvania, covered the period from January 1, 2023, to December 31, 2024. The audit was conducted following standards from the American Institute of Certified Public Accountants and Government Auditing Standards, aiming to assess the accuracy and compliance of the […]

March 13, 2026

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

The audit examined Forms MS-965 for the Liquid Fuels Tax Fund of Arona Borough, Westmoreland County, covering January 1, 2023, to December 31, 2024. The audit was conducted according to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The forms, with adjustments, accurately presented the required information as per […]

March 10, 2026

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

The audit for the Borough of Smithton, Westmoreland County, reviewed the Forms MS-965 With Adjustments for their Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit followed American Institute of Certified Public Accountants standards, ensuring the forms are materially accurate. The report concludes that the forms appropriately present the required […]

AuditsAudit County: Westmoreland County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General