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PA Department of the Auditor General

Published September 3, 2026

About This Audit

A compliance audit of New Lebanon’s Liquid Fuels Tax Fund was conducted for the period January 1 to December 31, 2025, to assess adherence to PennDOT guidelines for the receipt, expenditure, and reporting of funds. The audit involved examining Form MS-965 submissions, internal controls, transaction testing, and verifying the timely deposit of allocations. The audit found that New Lebanon complied with the criteria set by PennDOT’s Publication 9. The borough complied with requirements for the allocation, use, and accounting of Liquid Fuels Tax Fund money. This compliance ensures proper fund management and continued state aid for infrastructure maintenance. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General