AuditsAudit County: Westmoreland County

City of Monessen Firemen’s Pension Plan – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Monessen Firemen’s Pension Plan covered January 1, 2022, to December 31, 2024, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. It aimed to ensure the pension plan’s administration complied with pertinent state laws, regulations, and local policies. Audit procedures confirmed that state aid […]

Carbon Volunteer Fire Department Relief Association – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) conducted on the Carbon Volunteer Fire Department Relief Association in Westmoreland County, Pennsylvania, from January 1, 2022, to December 31, 2024, aimed to assess fund expenditure and deposit compliance with the VFRA Act and Act 205 of 1984. The audit revealed that the relief association expended $36,780 appropriately and accepted […]

Ligonier Firemen’s Relief Association – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

The Ligonier Firemen’s Relief Association underwent a Limited Procedures Engagement (LPE) from January 1, 2021, to December 31, 2024, conducted by the Auditor General of Pennsylvania. The LPE aimed to verify that funds were expended for authorized purposes and state aid was correctly deposited as mandated by the VFRA Act and Act 205 of 1984. […]

Fine Wine & Good Spirits #6525 – Greensburg, Westmoreland County – For the Period July 15, 2024 to June 9, 2025

The examination of Fine Wine and Good Spirits Store 6525 assessed operations from July 15, 2024, to June 9, 2025. The audit aimed to verify compliance with PLCB procedures, focusing on inventory accuracy and financial record management. The examination found the store mostly compliant, except for an inventory discrepancy exceeding $200—a repeated issue from prior […]

Fine Wine & Good Spirits #6524 – Belle Vernon, Westmoreland County – For the Period August 5, 2024 to June 11, 2025

The examination of Fine Wine and Good Spirits Store 6524 in Belle Vernon, Pennsylvania reviewed operations from August 5, 2024 to June 11, 2025 for compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination included inventory checks, deposit reviews, and compliance with internal controls. Two significant findings emerged: inventory discrepancies exceeding $200, which is […]

Fine Wine & Good Spirits #6516 – Jeannette, Westmoreland County – For the Period September 9, 2024 to June 25, 2025

An audit of Fine Wine and Good Spirits Store 6516 in Jeannette, Pennsylvania, was conducted for the period of September 9, 2024, to June 25, 2025. The audit ensured compliance with PLCB procedures and involved inventory checks, deposit reviews, and performance tests such as sales verification and cash on hand assessments. The report found the […]

New Stanton Volunteer Fire Department Relief Association – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

The Auditor General’s office conducted a Limited Procedures Engagement (LPE) for the New Stanton Volunteer Fire Department Relief Association, assessing its financial activities from January 1, 2021, to December 31, 2024. The LPE aimed to ensure funds were used for authorized purposes and state aid was received and deposited per the Volunteer Firefighters’ Relief Association […]

Hecla Volunteer Fire Department Relief Association – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Hecla Volunteer Fire Department Relief Association in Westmoreland County, Pennsylvania, covering January 1, 2022, to December 31, 2024. This engagement aimed to ensure that funds were expended for authorized purposes and that state aid was received and deposited as per the Volunteer Firefighters’ Relief Association Act […]

AHN Hempfield Neighborhood Hospital – Amended Financial Report for the Period July 1, 2020 to June 30, 2021

Volunteer Firemen’s Relief Association of Mount Pleasant, Pennsylvania – Westmoreland County – Audit Period January 1, 2021 to December 31, 2024