Published September 24, 2025
About This Audit
This attestation engagement concerns the Borough of Glen Osborne’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. Conducted by independent auditors, the examination focused on Forms MS-965 with Adjustments according to criteria outlined by the Pennsylvania Department of Transportation (PennDOT). The audit followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards to ensure the forms met the necessary requirements. The Liquid Fuels Tax is allocated to municipalities based on road mileage and population, aiding in local road maintenance. The auditors concluded that the forms accurately reflect the required financial activities. The report primarily serves PennDOT’s regulatory needs and adheres to legislative requirements, ensuring proper management of this specific fund and its appropriations for infrastructure. This is an automated summary. Please rely on the contents included in the released audit report.