AuditsAudit County: Westmoreland County

November 24, 2025

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

The Independent Auditor’s Report for the Borough of New Florence, Westmoreland County, Pennsylvania, examines the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The examination assessed whether the Forms MS-965 With Adjustments are presented in accordance with the criteria established by the Pennsylvania Department of Transportation’s Publication 9. […]

November 18, 2025

Fine Wine & Good Spirits #6510 – Lower Burrell, Westmoreland County – For the Period November 18, 2024 to October 20, 2025

The examination of Fine Wine and Good Spirits Store 6510 in Lower Burrell, conductedfor the period between November 18, 2024, and October 20, 2025, found no significant discrepancies and verified compliance with the Pennsylvania Liquor Control Board’s (PLCB) operating procedures. The examination included assessing inventory accuracy, reviewing financial deposits, evaluating internal controls, and verifying compliance […]

November 14, 2025

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

A Limited Procedures Engagement (LPE) was conducted for the Bolivar Volunteer Firemen’s Relief Association of Pennsylvania, covering the period from January 1, 2021, to December 31, 2024. The LPE aimed to verify if funds were expended for authorized purposes according to the VFRA Act and Act 205, focusing on financial transactions documentation. The association’s expenditures […]

November 6, 2025

Forbes Road Volunteer Fire Company, Salem Township Fire Company Number Two Relief Association – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit for Forbes Road Volunteer Fire Company, Salem Township Fire Company Number Two Relief Association in Westmoreland County, Pennsylvania, covers the period from January 1, 2022, to December 31, 2024. Conducted by the Department of the Auditor General under the Commonwealth of Pennsylvania regulations, the audit aimed to ensure corrective actions on previous […]

November 6, 2025

Derry Township Volunteer Fireman’s Relief Association of Bradenville, Pennsylvania – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Derry Township Volunteer Fireman’s Relief Association in Bradenville, Pennsylvania for the period January 1, 2022, to December 31, 2024. This assessment aimed to ensure the proper expenditure of funds in accordance with the Volunteer Firefighters’ Relief Association Act (VFRA Act) and to verify the appropriate deposit […]

November 4, 2025

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

The Auditor General’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Oklahoma, Westmoreland County, covering the period from January 1, 2023, to December 31, 2024. The municipality’s management is responsible for accurately presenting these forms in line with the criteria in the Background section and the […]

November 4, 2025

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

The Independent Auditor’s Report on the Liquid Fuels Tax Fund for the Borough of Donegal, Westmoreland County, Pennsylvania, examines the Forms MS-965 for 2023-2024. The report, prepared by the Auditor General, evaluates the forms based on standards from the American Institute of Certified Public Accountants and Government Auditing Standards. It confirms that the Forms MS-965, […]

November 4, 2025

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

The Independent Auditor’s Report for the Township of Cook, Westmoreland County, PA, covers the Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The examination was conducted per the American Institute of Certified Public Accountants’ standards and Government Auditing Standards. The auditor expressed an opinion on the Forms MS-965 With Adjustments, verifying […]

November 4, 2025

District Court 10-1-04 – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of District Court 10-1-04 in Westmoreland County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. The audit aimed to evaluate the court’s compliance with state laws and AOPC policies regarding the collection and remittance of moneys on behalf of the Commonwealth. Key procedures included verifying data accuracy from […]

November 3, 2025

Fine Wine & Good Spirits #6503 – Monessen, Westmoreland County – For the Period December 2, 2024 to October 7, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of the Fine Wine and Good Spirits Store 6503 in Westmoreland County for compliance with PLCB operating procedures from December 2, 2024, to October 7, 2025. The examination included inventory checks, financial deposit reviews, Clerk Performance Reports, and verification of PLCB capital assets. The examination found […]

AuditsAudit County: Westmoreland County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General