AuditsAudit Type: Compliance

July 21, 2026

Township of Moore – Northampton County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

An audit of the Liquid Fuels Tax Fund of the Township of Moore, Northampton County, was conducted for the period January 1, 2025, to December 31, 2025, to review compliance with PennDOT’s requirements on fund receipts, expenditures, and reporting. The audit involved reviewing municipal records, comparing reported amounts to municipal records, and ensuring timely depositing […]

July 21, 2026

Borough of Manorville – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the Borough of Manorville’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024, to review adherence to specific criteria as per 75 Pa.C.S. § 9010 and PennDOT’s Publication 9. The audit focused on reviewing the municipality’s operations, expenditure transactions, and internal controls related to the fund. […]

July 21, 2026

Township of Mahoning – Carbon County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Mahoning, Carbon County, for the period January 1, 2024, to December 31, 2024, as per Pennsylvania Department of Transportation’s (PennDOT) guidelines. The audit aimed to review the township’s adherence to regulations regarding the management of Liquid Fuels Tax Fund allocations, […]

July 21, 2026

Township of Franklin – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

An audit was conducted on the Liquid Fuels Tax Fund for the Township of Franklin, Luzerne County, covering the period of January 1, 2024, to December 31, 2024. The audit sought to determine compliance with Pennsylvania’s legal requirements and the Pennsylvania Department of Transportation’s guidelines concerning the receipt, expenditure, and reporting of these funds. Key […]

July 21, 2026

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

A compliance audit was conducted on the Borough of Emmaus’s Liquid Fuels Tax Fund for January 1, 2024, through December 31, 2024. The audit, meeting the requirements of 75 Pa.C.S. § 9010, reviewed whether the borough adhered to PennDOT’s Publication 9 criteria related to fund receipt, expenditures, and reporting. Procedures included testing $405,804 of the […]

July 21, 2026

Township of Canoe – Indiana 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 Canoe, Indiana County, for the period January 1, 2024, to December 31, 2024, aimed to verify adherence to PennDOT’s criteria on fund receipt, expenditure, and reporting. The audit procedures included reviewing Form MS-965, testing control procedures, and verifying expenditure transactions totaling $123,658.34 […]

July 21, 2026

District Court 06-2-02 – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

A compliance audit was conducted for District Court 06-2-02 in Erie County, Pennsylvania, to evaluate adherence to state regulations and AOPC policies regarding the collection and remittance of funds for the period January 1, 2020, to December 31, 2024. Due to access restrictions on certain cases, the audit’s scope was limited, preventing definitive conclusions about […]

July 20, 2026

Westfield Borough Police Pension Plan – Tioga County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Westfield Borough Police Pension Plan was conducted to ensure adherence to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit focused on determining corrective actions from prior reports and verifying compliance with relevant laws and regulations. The audit covered January 1, 2024, to December 31, 2025. […]

July 20, 2026

Westfield Borough Non-Uniformed Union Pension Plan – Tioga County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Westfield Borough Non-Uniformed Union Pension Plan was conducted to ensure adherence to state laws and regulations, focusing on its administration, state aid, and employer contributions for the period January 1, 2025 to December 31, 2025. The audit, aligned with the Municipal Pension Plan Funding Standard and Recovery Act, verified state […]

July 20, 2026

New Cumberland Borough Police Pension Plan – Cumberland County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the New Cumberland Borough Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify whether corrective actions were taken on prior findings and assess the plan’s compliance with state laws, regulations, and local policies. The audit confirmed compliance in several areas […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General