Audits

Presston Volunteer Fire Department Relief Association – Allegheny County – Audit Period October 3, 2023 to December 31, 2024

The compliance audit of the Presston Volunteer Fire Department Relief Association in Allegheny County, Pennsylvania, covered the period from October 3, 2023, to December 31, 2024. Conducted under state authority, the audit aimed to verify compliance with state laws, contracts, bylaws, and procedures regarding state aid and fund expenditures. The audit was not conducted under […]

Newell Volunteer Firemen’s Relief Association – Fayette County – Audit Period January 1, 2021 to December 31, 2024

The Limited Procedures Engagement (LPE) of the Newell Volunteer Firemen’s Relief Association was conducted for the period January 1, 2021, to December 31, 2024, to determine if funds were expended for authorized purposes and state aid funds deposited as required by the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The investigation involved […]

Bainbridge Firemen’s Relief Association, Bainbridge, Pennsylvania – Lancaster County – Audit Period January 1, 2021 to December 31, 2023

Archbald Borough Volunteer Firefighters Relief Association – Lackawanna County – Audit Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) audit of the Archbald Borough Volunteer Firefighters Relief Association, covering January 1, 2022, to December 31, 2024, assessed the handling of funds to ensure compliance with the VFRA Act and Act 205. The review examined financial transactions, state aid deposits, and internal controls without utilizing Government Auditing Standards. The association […]

Woodcock Township Non-Uniformed Pension Plan – Crawford County – Audit Period Ended December 31, 2024

The compliance audit of the Woodcock Township Non-Uniformed Pension Plan was conducted by the Auditor General as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objective was to assess whether the pension plan adhered to state laws, regulations, contracts, and local policies. It covered state aid and employer contributions for […]

Wheatfield Township Non-Uniformed Pension Plan – Perry County – Audit Period Ended December 31, 2024

The compliance audit of the Wheatfield Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to determine compliance with relevant state laws, regulations, and policies for the year 2024. Key audit objectives included verifying the appropriate deposit of state aid, employer and employee contributions, and retirement benefits, as […]

Susquehanna Township Police Pension Plan – Cambria County – Audit Period Ended December 31, 2024

The compliance audit of the Susquehanna Township Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess compliance with state laws, regulations, contracts, and local policies from January 1, 2024, to December 31, 2024. The audit verified proper state aid deposits, employer contributions, and compliance […]

Susquehanna Township Non-Uniformed Pension Plan – Cambria County – Audit Period Ended December 31, 2024

The compliance audit examined the Susquehanna Township Non-Uniformed Pension Plan in Cambria County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the plan’s administration complied with state laws, regulations, contracts, and local ordinances and policies. The audit, which covered contributions and compliance from 2019 to 2024, found […]

Liverpool Borough Non-Uniformed Pension Plan – Perry County – Audit Period Ended December 31, 2024

A compliance audit was conducted for the Liverpool Borough Non-Uniformed Pension Plan in Perry County, Pennsylvania, under authority from the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure that the pension plan was administered in compliance with applicable state laws, regulations, contracts, administrative procedures, and local policies. It included verifying […]

Penn Highlands Huntingdon – Huntingdon County – Tobacco Settlement Payment Data for the Year 2026

The Tobacco Settlement Program at Penn Highlands Huntingdon is assessed to determine eligibility for a subsidy from the Tobacco Settlement Payment for uncompensated care. The program uses either an uncompensated care or an extraordinary expense approach, with eligibility based on factors like hospital care costs and days. Penn Highlands Huntingdon reported one qualifying extraordinary expense […]