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 […]
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 […]
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 […]
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. […]
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 […]
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 […]
A compliance audit was conducted on the New Cumberland Borough Non-Uniformed Pension Plan to ensure adherence to state laws and regulations under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, focusing on 2024-2025, evaluated corrective actions on past issues and the administration of the pension plan, including proper state aid deposits, correct […]
The compliance audit of the East Greenville Borough Police Pension Plan, covering January 1, 2024, to December 31, 2025, assessed the administration’s compliance with state laws, regulations, and local policies. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit examined state aid deposits, employer and employee contributions, and actuarial valuations during […]
A compliance audit was conducted on the East Greenville Borough Non-Uniformed Pension Plan to ensure adherence to state laws and regulations, utilizing authority from Act 205 of 1984. The audit, covering January 1 to December 31, 2025, verified state aid and employer contributions as per legal requirements, confirming no required employee contributions or benefit calculations […]
The audit of the Morris Township Fire Co. and its associated relief association for 2023 to 2025 found partial compliance with state laws and procedures regarding state aid and fund expenditure. However, the relief association did not address issues identified in prior audits, particularly maintaining a comprehensive equipment roster and conducting annual physical inventory checks. […]