AuditsAudit Type: Compliance

February 20, 2025

Adams County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The amended fiscal reports for the Adams County Children and Youth Agency cover fiscal years 2021-2022 and 2022-2023. The engagement aimed to ascertain and certify actual commonwealth expenditures for children residing within the county, pursuant to Act 148 of 1976. For the 2021-2022 fiscal year, adjustments resulted in increasing expenditures by $8,916 and decreasing revenue […]

February 18, 2025

Luzerne County Prothonotary – Audit Period January 1, 2020 to December 31, 2023

The compliance audit for the Prothonotary of Luzerne County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. Conducted by the Department of the Auditor General in accordance with The Fiscal Code, the audit’s objective was to ensure all moneys collected on behalf of the Commonwealth were correctly assessed, reported, and promptly […]

February 18, 2025

Northampton County Clerk of the Court of Common Pleas – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Clerk of the Court in Northampton County, Pennsylvania, for the period from January 1, 2020, to December 31, 2023, aimed to ensure that all moneys collected on behalf of the Commonwealth were correctly assessed, reported, and remitted. Conducted under Section 401(b) of The Fiscal Code, it evaluated the internal controls […]

February 18, 2025

Wysox Township Non-Uniformed Pension Plan – Bradford County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted on the Wysox Township Non-Uniformed Pension Plan, covering January 1, 2022, to December 31, 2023, to ensure adherence to state laws, regulations, contracts, and policies. The audit, based on Act 205 requirements, evaluated various elements including appropriate state aid and employer contribution deposits, the accuracy of actuarial valuation reports, and […]

February 18, 2025

White Township Non-Uniformed Pension Plan – Indiana County – Audit Period Ended December 31, 2023

A compliance audit was conducted for the White Township Non-Uniformed Pension Plan under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to assess whether previous corrective actions were implemented by municipal officials and if the pension plan complied with relevant state laws and regulations. […]

February 18, 2025

Valley Township Non-Uniformed Pension Plan – Montour County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Valley Township Non-Uniformed Pension Plan, covering the period from January 1, 2020, to December 31, 2023, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objectives included assessing corrective action taken on prior report findings and compliance with state laws and regulations. […]

February 18, 2025

Edwardsville Borough Police Pension Plan – Luzerne County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Edwardsville Borough Police Pension Plan in Luzerne County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the pension plan’s administration complied with relevant state laws, regulations, contracts, and policies during 2023. Key audit […]

February 18, 2025

Edwardsville Borough Non-Uniformed Pension Plan – Luzerne County – Audit Period Ended December 31, 2023

The compliance audit of the Edwardsville Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, evaluated whether the plan was managed in line with relevant laws, regulations, and policies. Covering the period from January 1, 2023, to December 31, 2023, the audit verified the proper determination and deposition of […]

February 18, 2025

Edwardsville Borough Firemen’s Pension Plan – Luzerne County – Audit Period Ended December 31, 2023

A compliance audit of the Edwardsville Borough Firemen’s Pension Plan was conducted, based on the Municipal Pension Plan Funding Standard and Recovery Act, to determine adherence to relevant state laws and procedures. The audit focused on securing evidence to assess compliance with laws and managing funds properly. It was found that the borough improperly amended […]

February 18, 2025

Collier Township Police Pension Plan – Allegheny County – Audit Period Ended December 31, 2023

The compliance audit of the Collier Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the plan adhered to relevant state laws, regulations, contracts, and policies. The audit, targeting the period January 1, 2020, to December 31, 2023, confirmed compliance in most aspects but identified a notable […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General