AuditsAudit Type: Compliance

September 9, 2025

Goldsboro Firemen’s Relief Association – York County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Goldsboro Firemen’s Relief Association for the period from January 1, 2022, to December 31, 2024, aimed to determine compliance with state laws, contracts, bylaws, and administrative procedures related to state aid and fund expenditures. Conducted under Pennsylvania’s constitutional and statutory authority, the audit found the association generally complied, except for […]

September 9, 2025

The Relief Association of The Berlin Fire Department, Inc. – Somerset County – Audit Period January 1, 2021 to December 31, 2024

An audit of The Relief Association of the Berlin Fire Department, Inc., covering January 1, 2021, to December 31, 2024, was conducted to ensure compliance with state laws, contracts, bylaws, and administrative procedures. The audit aimed to verify corrective actions from prior findings and assess the proper use of state aid and relief association funds. […]

September 9, 2025

Jefferson County Clerk of the Court of Common Pleas/Prothonotary – Audit Period January 1, 2019 to December 31, 2022

A compliance audit of the Clerk of the Court of Common Pleas/Prothonotary in Jefferson County, Pennsylvania, covering January 1, 2019, to December 31, 2022, was conducted to ensure funds were correctly assessed, reported, and remitted per state laws (Sections 401(b) and (d) of The Fiscal Code). The audit found that while the Office generally complied […]

September 9, 2025

District Court 50-3-01 – Butler County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 50-3-01 in Butler County, Pennsylvania, for the period January 1, 2020, to December 31, 2023, was conducted. The audit evaluated compliance with state laws, regulations, and AOPC policies regarding the collection and remittance of Commonwealth funds. Data from the AOPC and the Pennsylvania Department of Revenue were used to […]

September 9, 2025

District Court 47-3-01 – Cambria County – Audit Period January 1, 2020 to December 31, 2023

A limited procedures engagement (LPE) was conducted for District Court 47-3-01 in Cambria County, Pennsylvania, from January 1, 2020, to December 31, 2023. The LPE aimed to ensure the district court correctly assessed, reported, and remitted money collected on behalf of the Commonwealth. Key procedures included verifying data from the Administrative Office of Pennsylvania Courts […]

September 9, 2025

District Court 40-2-01 – Indiana County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 40-2-01 in Indiana County, Pennsylvania, was conducted for the period from January 1, 2020, to December 31, 2023. The audit aimed to determine the court’s adherence to state laws and Administrative Office of Pennsylvania Courts (AOPC) policies concerning the collection of fines, fees, and surcharges. Procedures included data verification, […]

September 9, 2025

District Court 32-2-43 – Delaware County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 32-2-43 in Delaware County, Pennsylvania, covering January 1, 2019, to December 31, 2023. The audit aimed to assess the court’s adherence to state laws, regulations, and AOPC policies regarding the collection and disbursement of moneys owed to the Commonwealth. Procedures included verifying data from the AOPC and […]

September 9, 2025

District Court 05-2-04 – Allegheny County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted on District Court 05-2-04 in Allegheny County, Pennsylvania, for the period from January 1, 2020, 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, and remittance of funds. Key procedures included […]

September 9, 2025

Tioga County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2022 to 2023

The Amended Fiscal Reports for Tioga County Children and Youth Agency address the fiscal years from July 1, 2021, to June 30, 2023. These reports were prepared following the guidelines and requirements outlined in Act 148 of 1976, focused on reviewing Commonwealth expenditures for children in Tioga County. The engagement aimed to certify these expenditures […]

September 9, 2025

Fine Wine & Good Spirits #6704 – Manchester, York County – For the Period July 10, 2024 to July 12, 2025

The examination report by the Pennsylvania Department of the Auditor General evaluated the operations of Fine Wine and Good Spirits Store 6704 from July 10, 2024, to July 12, 2025, to ensure compliance with the Pennsylvania Liquor Control Board (PLCB) procedures. The examination included inventory comparisons, assessing financial deposits, reviewing compliance reports, and verifying cash […]