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Audits

January 27, 2025

Borough of Summerhill – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor examined the Forms MS-965 With Adjustments for the Borough of Summerhill’s Liquid Fuels Tax Fund, assessing compliance with Pennsylvania Department of Transportation criteria for the period from January 1, 2021, to December 31, 2023. This examination followed American Institute of Certified Public Accountants and Government Auditing standards, aiming to ensure forms were […]

January 27, 2025

Borough of Pleasantville – Bedford County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The independent auditor examined the Borough of Pleasantville, Bedford County’s Liquid Fuels Tax Fund forms for January 1, 2021, to December 31, 2023, assessing compliance with the Pennsylvania Department of Transportation’s criteria. The examination followed standards by the AICPA and the Comptroller General of the United States. The auditor provided a qualified opinion, acknowledging a […]

January 27, 2025

Township of Warren – Bradford County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report for the Township of Warren, Bradford County, Pennsylvania, examines the Liquid Fuels Tax Fund’s Forms MS-965 with adjustments for the period from January 1, 2020, to December 31, 2023. The report identifies issues, including unsupported payroll expenditures totaling $87,692.35 in 2020 and 2021, unadvertised stone purchases totaling $70,774.04 in 2021 and […]

January 27, 2025

Borough of Cheswick – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

This independent auditor’s report examines the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of Cheswick, Allegheny County, from January 1, 2022, to December 31, 2023. The auditor reviewed these forms in accordance with attestation standards to ensure compliance with criteria from the state’s Department of Transportation Publication 9. The examination aimed […]

January 27, 2025

Borough of Scalp Level – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Borough of Scalp Level, Cambria County, Pennsylvania, covers the examination of the Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2023. Management is responsible for presenting the MS-965 Forms in accordance with specific criteria, and the auditor’s role was to express an opinion on these forms, […]

January 27, 2025

Borough of Port Vue – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor examined the Borough of Port Vue’s Liquid Fuels Tax Fund Forms MS-965, covering January 1, 2022, to December 31, 2023, to assess compliance with the Pennsylvania Department of Transportation’s guidelines. The audit was conducted in accordance with attestation standards and Government Auditing Standards. The auditor expressed a positive opinion that the forms […]

January 27, 2025

Township of Mann – Bedford County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2022

The independent auditor’s report examined the Liquid Fuels Tax Fund for the Township of Mann, Bedford County, Pennsylvania, for the period from January 1, 2022, to December 31, 2022. The audit assessed the township’s financial management and compliance with the Pennsylvania Department of Transportation’s Publication 9, which governs the use of such funds. Several issues […]

January 27, 2025

Township of Dunkard – Greene County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2022

The independent auditor’s report for the Township of Dunkard, covering its Liquid Fuels Tax Fund for 2022, revealed several discrepancies and compliance issues. The audit, conducted under American Institute of Certified Public Accountants and Government Auditing Standards, highlighted duplicate payments and unauthorized expenditures like purchasing nonpermissible materials. It noted that contract awards were inadequately documented, […]

January 27, 2025

Township of Paradise – Lancaster County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Paradise, Lancaster County, for the period from January 1, 2022, to December 31, 2023. The report asserts that the Forms MS-965 with Adjustments accurately represent the required information based on the criteria outlined by Pennsylvania’s Department of Transportation, following standards set […]

January 27, 2025

Borough of Milford – Pike County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The audit examines the Liquid Fuels Tax Fund of Milford Borough, Pike County, for 2023, as detailed in Form MS-965 with adjustments. The aim is to ensure funds are used per Pennsylvania’s regulations and the Department of Transportation’s guidelines, determining fund allocation for road maintenance. This audit adheres to standards by the American Institute of […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General