AuditsAudit Type: Compliance

September 9, 2025

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

An audit was conducted on the City of Pittston Firemen’s Pension Plan for January 1, 2023, to December 31, 2024, per Act 205 requirements. The audit reviewed compliance with state laws, regulations, and local policies, focusing on state aid deposits, employer and employee contributions, benefit calculations, and actuarial valuation reporting. The audit confirmed compliance in […]

September 9, 2025

Relief Association of Youngstown-Whitney Volunteer Fire Department – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the Relief Association of Youngstown-Whitney Volunteer Fire Department for the period January 1, 2022, to December 31, 2024. The audit aimed to confirm if the necessary corrective actions from the previous audit were implemented and ensured compliance with state laws concerning the receipt of state aid and the expenditure […]

September 9, 2025

Womelsdorf Volunteer Fire Company Relief Association – Berks County – Audit Period January 1, 2022, to December 31, 2024

A compliance audit was conducted for the Womelsdorf Volunteer Fire Company Relief Association for January 1, 2022, to December 31, 2024. This audit aimed to assess if the association complied with state laws, contracts, bylaws, and procedures on state aid and expenditure of funds. While the association was generally compliant, the audit identified unauthorized expenditures […]

September 9, 2025

Hookstown Volunteer Firemans Relief Association – Beaver County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Hookstown Volunteer Firemans Relief Association was conducted for the period from January 1, 2021, to December 31, 2024, to assess conformity with state laws, contracts, bylaws, and administrative procedures concerning state aid and fund expenditures. Although the Association largely complied, issues were noted, including a failure to provide canceled or […]

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, […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General