AuditsAudit Type: Compliance

October 28, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for the Township of Fairfield, Westmoreland County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2025, following the requirements outlined in 75 Pa.C.S. § 9010. The audit aimed to determine compliance with the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 regarding […]

October 28, 2026

Millerstown Borough Non-Uniformed Pension Plan – Perry County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Millerstown Borough Non-Uniformed Pension Plan was conducted under the authority of Act 205, which mandates audits for municipalities receiving state pension aid. The audit aimed to evaluate corrective actions from previous reports and ensure compliance with laws and regulations during 2024-2025. Testing included verification of state aid deposits, employer and […]

October 28, 2026

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

The compliance audit for the Liquid Fuels Tax Fund of the Township of Cooper, Montour County, Pennsylvania, covered the year 2025. The goal was to verify adherence to criteria set by PennDOT’s Publication 9 concerning the management and reporting of Liquid Fuels Tax money. The audit involved examining municipal records, meeting minutes, and the completion […]

October 28, 2026

Middle Smithfield Township Non-Uniformed Pension Plan – Monroe County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Middle Smithfield Township Non-Uniformed Pension Plan in Monroe County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984, as amended). The audit aimed to determine if the township officials took corrective actions from a prior report and whether the […]

October 28, 2026

Township of Cogan House – Lycoming County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Township of Cogan House’s Liquid Fuels Tax Fund in Lycoming County for the period of January 1, 2024, to December 31, 2025. The audit’s purpose was to ensure that the municipality adhered to the Pennsylvania Department of Transportation’s (PennDOT) guidelines, as stipulated in Publication 9, concerning the management […]

October 28, 2026

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

A compliance audit was conducted on Codorus Township’s Liquid Fuels Tax Fund for the period of January 1, 2025, to December 31, 2025, in accordance with the criteria outlined in PennDOT’s Publication 9. The audit aimed to ensure the township’s compliance with regulations for receiving, expending, and reporting Liquid Fuels Tax Fund money. The audit […]

October 28, 2026

Liberty Township Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Liberty Township Police Pension Plan was conducted pursuant to Act 205 of 1984, focusing on compliance with state laws, regulations, contracts, and local ordinances for 2025. The audit confirmed that state aid and employer contributions were properly determined and deposited, with employee contributions appropriately waived. No benefit calculations were required, […]

October 28, 2026

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

The compliance audit of the Borough of Bridgeport’s Liquid Fuels Tax Fund, covering January 1, 2025, to December 31, 2025, aimed to assess compliance with the Pennsylvania Department of Transportation’s (PennDOT) criteria as per Publication 9. The audit reviewed the receipt, expenditure, and reporting of funds, using procedures such as obtaining the municipality’s Form MS-965, […]

October 28, 2026

Liberty Township Non-Uniformed Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2025

In October 2026, an audit of the Liberty Township Non-Uniformed Pension Plan in Adams County, Pennsylvania, was conducted following the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess whether previous corrective actions were implemented and if the pension plan adhered to applicable state laws and regulations. The audit […]

October 28, 2026

Hepburn Township Non-Uniformed Pension Plan – Lycoming County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on Hepburn Township’s Non-Uniformed Pension Plan, focusing on whether the plan followed state laws, regulations, contracts, and local ordinances. The audit, not bound by federal Government Auditing Standards, aimed to ensure state aid was correctly determined and deposited, employer contributions were accurately calculated and deposited, and no employee contributions or […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General