AuditsAudit Type: Compliance

June 9, 2026

City of Farrell Firemen’s Pension Plan – Mercer County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Farrell Firemen’s Pension Plan, covering January 1, 2023, to December 31, 2024, revealed noncompliance with state laws and prior audit recommendations. The audit focused on whether proper corrective actions were taken and compliance was maintained with state laws. Key findings highlighted repeated errors in certification forms leading to […]

June 9, 2026

Jerome Volunteer Fireman’s Relief Association – Somerset County – Audit Period January 1, 2022 to December 31, 2025

A compliance audit was conducted on the Jerome Volunteer Fireman’s Relief Association, covering January 1, 2022, to December 31, 2025. The audit aimed to evaluate if corrective actions from a prior audit were implemented and ensure compliance with state laws regarding state aid and fund expenditures. The audit found that the association addressed one of […]

June 9, 2026

Volunteer Firemen’s Relief Association of Empire Hook & Ladder Co., Pottstown, PA – Montgomery County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Volunteer Firemen’s Relief Association of Empire Hook & Ladder Co. in Pottstown, PA, covering January 1, 2021, to December 31, 2024, was conducted to ensure adherence to state laws and procedures related to state aid and fund expenditure. The audit, not aligned with the Government Auditing Standards by the Comptroller […]

June 8, 2026

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

The compliance audit of the Borough of Millvale’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, reviewed compliance with the relevant criteria outlined in Pennsylvania’s legislation and PennDOT’s Publication 9. Procedures involved reviewing financial reports and conducting various tests to ensure internal controls and accurate reporting. Adjustments were made to correct […]

June 8, 2026

Township of Mifflin – Dauphin 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 Mifflin reviewed the period from January 1, 2024, to December 31, 2024. The audit aimed to verify adherence to the Pennsylvania Department of Transportation’s requirements. Procedures included reviewing Form MS-965, communications with officials, and testing expenditures and receipts to ensure compliance. The […]

June 8, 2026

Township of Lenox – Susquehanna County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

A compliance audit of the Liquid Fuels Tax Fund for the Township of Lenox, Susquehanna County, Pennsylvania, covered January 1, 2021, to December 31, 2024. The audit aimed to assess compliance with the criteria in the Pennsylvania Department of Transportation’s Publication 9 and other legal requirements. The audit procedures involved reviewing the municipality’s financial submissions, […]

June 8, 2026

Lebanon County Children & Youth Services – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The audit reviewed the amended fiscal reports for Lebanon County Children and Youth Services for the fiscal years 2021-2022 and 2022-2023. Under Act 148 of 1976, this review aimed to certify the actual expenditures incurred on behalf of children in the county. The agency’s expenditures exceeded the state’s allocated funding for both fiscal years, resulting […]

June 4, 2026

Luzerne County Children, Youth, and Families – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The audit reviewed the fiscal reports of Luzerne County Children, Youth, and Families for the fiscal years 2021-2022 and 2022-2023, as required by Act 148. The audit identified adjustments to the agency’s financial records, and aimed to certify actual Commonwealth expenditures. For the fiscal year 2021-2022, two adjustments led to a reduction in expenditures by […]

June 4, 2026

Borough of West Homestead – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit for the Borough of West Homestead’s Liquid Fuels Tax Fund covered the period from January 1, 2024, to December 31, 2024. This audit aimed to verify compliance with PennDOT Publication 9 criteria regarding the management of Liquid Fuels Tax Funds. The process included examining Form MS-965, assessing internal controls, and ensuring timely […]

June 4, 2026

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

A compliance audit was conducted for the Borough of Verona’s Liquid Fuels Tax Fund covering January 1, 2024, to December 31, 2024. The audit aimed to assess whether the Borough adhered to the Pennsylvania Department of Transportation’s criteria for managing Liquid Fuels Tax money, focusing on receipt, expenditure, and reporting as outlined in PennDOT’s Publication […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General