AuditsAudit Type: Compliance

July 20, 2026

Borough of Luzerne – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Borough of Luzerne’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2025, aimed to review compliance with PennDOT’s Publication 9. Procedures involved reviewing municipal records, conducting interviews, and testing transactions to ensure compliance. Misstatements were identified on Forms MS-965, leading to proposed adjustments accepted by […]

July 20, 2026

Township of Lower Swatara – Dauphin County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted on the Township of Lower Swatara’s Liquid Fuels Tax Fund for 2025, as required by 75 Pa.C.S. § 9010 for the period January 1, 2025, to December 31, 2025. The audit aimed to verify compliance with PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. It involved reviewing Form MS-965 […]

July 20, 2026

Township of Jenkins – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of Jenkins Township’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, aimed to ensure adherence to criteria outlined in PennDOT’s Publication 9. This involved reviewing forms such as MS-965 from the dotGrants system, interviewing municipal officials, and testing transactions totaling $272,393.69, which nearly matched the total expenditures of […]

July 20, 2026

Borough of Cranesville – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted by the Department of Transportation on the Liquid Fuels Tax Fund of the Borough of Cranesville, Erie County, for the period January 1, 2025, to December 31, 2025. The objective was to determine adherence to the criteria outlined in PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of these […]

July 20, 2026

Township of Cranberry – Venango County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the Township of Cranberry, Venango County, Pennsylvania, on its Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2024. The audit aimed to ensure compliance with the criteria stated in PennDOT’s Publication 9 concerning the receipt, expenditure, and reporting of the funds. Key procedures […]

July 20, 2026

Township of Conyngham – Columbia 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 Conyngham, Columbia County, Pennsylvania, was conducted for January 1, 2024, to December 31, 2024. The audit adhered to 75 Pa.C.S. § 9010 requirements and aimed to evaluate compliance with PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. Procedures included obtaining Form […]

July 20, 2026

District Court 11-1-01 – Luzerne County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of District Court 11-1-01 in Luzerne County, Pennsylvania, covered the period from January 1, 2021, to December 31, 2024. Conducted pursuant to Section 401(c) of The Fiscal Code, the audit aimed to assess compliance with state laws, regulations, and AOPC policies regarding the collection of moneys on behalf of the Commonwealth. The […]

July 17, 2026

South Union Township Non-Uniformed Union Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the South Union Township Non-Uniformed Union Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assured that the plan was administered in accordance with state laws, regulations, and policies. Covering the year 2025, the audit verified proper deposit and calculation of state aid and employer contributions according […]

July 17, 2026

East Mead Volunteer Fire Department Relief Association – Crawford County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the East Mead Volunteer Fire Department Relief Association for January 1, 2023, to December 31, 2025, found the association generally complied with relevant laws and procedures concerning state aid receipt and fund expenditure. However, the audit identified three key areas of noncompliance: unauthorized expenditures, failure to update bylaws, and inadequate meeting […]

July 17, 2026

Dawson Volunteer Firemen’s Relief Association, of Dawson Pennsylvania – Fayette County – Audit Period January 1, 2022 to December 31, 2025

The compliance audit of the Dawson Volunteer Firemen’s Relief Association covered the period from January 1, 2022, to December 31, 2025, focusing on corrective actions from a prior audit and adherence to relevant laws, contracts, bylaws, and procedures related to state aid and fund expenditure. Conducted under the authority of Pennsylvania’s constitution and laws, the […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General