Published April 9, 2026
About This Audit
The audit reviewed the Borough of West York’s Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The audit report noted key issues and findings pertaining to financial management and compliance, including deviations from state criteria, such as improper retroactive and non-permissible expenditures. Instances like the expenditure of $10,465.96 on dated obligations and $4,700 for non-qualifying expenses were highlighted. Additionally, repeated mismanagement issues such as the lack of electronic imaging for checks and undue fund transfers to the General Fund were detected. Despite these findings, the Forms MS-965 are deemed to present requisite information satisfactorily, save for noted exceptions. The audit aims to assist the Pennsylvania Department of Transportation in overseeing the utilization of the Liquid Fuels Tax Fund, ensuring funds are managed according to legislative guidelines. The report concludes with recommendations for rectifying identified deficiencies. This is an automated summary. Please rely on the contents included in the released audit report.