AuditsAudit Type: Compliance

August 8, 2025

Gettysburg Borough Non-Uniformed Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Gettysburg Borough Non-Uniformed Pension Plan for 2024 aimed to verify adherence to state laws, regulations, and local policies. The audit confirmed that, except for one finding, the pension plan complied with applicable requirements. The exception involved pension benefits paid to a retiree that exceeded the authorized limit, due to an […]

August 8, 2025

Pine Run Firemen’s Relief Association – Beaver County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Pine Run Firemen’s Relief Association for January 1, 2022, to December 31, 2024, found that the association did not address a prior audit finding, highlighting noncompliance with maintaining a Pennsylvania Sales Tax Exemption Number. The audit confirmed the relief association’s failure to comply with pertinent state laws, contracts, bylaws, and […]

August 8, 2025

Manheim Fireman’s Relief Association of the Hope Fire Engine and Hose Company No. 1 – Lancaster County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit conducted on the Manheim Fireman’s Relief Association of Hope Fire Engine and Hose Company No. 1, covering January 1, 2021, to December 31, 2024, evaluated the association’s adherence to applicable state laws, contracts, bylaws, and administrative procedures, particularly regarding the receipt and expenditure of state aid. The audit found compliance in most […]

August 8, 2025

Volunteer Firemen’s Relief Association of the Union Fire & Hose Co. #1 of Dover – York County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted on the Volunteer Firemen’s Relief Association of the Union Fire & Hose Co. #1 of Dover, Pennsylvania, for the period of January 1, 2021, to December 31, 2023. The audit aimed to determine if corrective actions were implemented from a prior audit and if the association complied with relevant state […]

August 6, 2025

Blue Rock Fire Rescue Relief Association – Lancaster County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Blue Rock Fire Rescue Relief Association, covering January 1, 2022, to December 31, 2024, evaluated its adherence to state laws, contracts, bylaws, and procedures, especially regarding state aid and fund expenditures. It was conducted under the Pennsylvania Constitution, The Fiscal Code, and the VFRA Act but did not follow the […]

August 6, 2025

Buena Vista Volunteer Fire Company Relief Association – Allegheny County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Buena Vista Volunteer Fire Company Relief Association in Allegheny County for the period from January 1, 2022, to December 31, 2024. This engagement was authorized under Pennsylvania state laws, focusing on ensuring the association’s expenditures were appropriate and state aid funds were properly handled as per […]

August 6, 2025

Central Fire Company Relief Association of Laureldale, PA – Berks County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The limited procedures engagement (LPE) for the Central Fire Company Relief Association of Laureldale, Pa., covered January 1, 2022, to December 31, 2024. The audit’s main objectives included verifying the proper use of funds and the correct deposit of state aid per the Volunteer Firefighters’ Relief Association Act. The engagement involved evaluating documentary evidence and […]

August 6, 2025

Elmhurst-Roaring Brook Volunteer Firefighter’s Relief Association – Lackawanna County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Elmhurst-Roaring Brook Volunteer Firefighter’s Relief Association for January 1, 2022, to December 31, 2024, to ensure funds were expended per the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The procedure reviewed documentary evidence of financial transactions, interviewing officials, and verifying state aid deposits. […]

August 6, 2025

Lafayette Township Volunteer Firemen’s Relief Association – McKean County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit for the Lafayette Township Volunteer Firemen’s Relief Association in McKean County, Pennsylvania, covered the period from January 1, 2023, to December 31, 2024. This audit was mandated under the Constitution of Pennsylvania, The Fiscal Code, and the VFRA Act to ensure compliance with state laws, contracts, bylaws, and administrative procedures concerning state […]

August 6, 2025

New Stanton Volunteer Fire Department Relief Association – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

The Auditor General’s office conducted a Limited Procedures Engagement (LPE) for the New Stanton Volunteer Fire Department Relief Association, assessing its financial activities from January 1, 2021, to December 31, 2024. The LPE aimed to ensure funds were used for authorized purposes and state aid was received and deposited per the Volunteer Firefighters’ Relief Association […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General