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Audits

January 27, 2026

Upper Southampton Township Non-Uniformed Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Upper Southampton Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the pension plan adhered to state laws, regulations, and local ordinances for 2024. The audit focused on verifying proper determination and deposit of state aid, employer and employee […]

January 27, 2026

Upland Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Upland Borough Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act and focused on compliance with state laws, regulations, contracts, and local ordinances. The audit aimed to verify if the pension plan administered state aid, employer contributions, and employee contributions appropriately from January 1, […]

January 27, 2026

Upland Borough Non-Uniformed Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Upland Borough Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering January 1 to December 31, 2024, aimed to verify compliance with state laws, regulations, and policies by examining state aid deposits, employer contributions, and retirement benefits. The audit confirmed correct […]

January 27, 2026

Shippingport Borough Non-Uniformed Union Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Shippingport Borough Non-Uniformed Union Pension Plan, conducted under Act 205, assessed whether municipal officials addressed previous findings and ensured compliance with pertinent laws and policies. The audit confirmed that the plan was generally compliant but identified a recurring issue involving incorrect data on Certification Form AG 385, which caused state […]

January 27, 2026

Shippingport Borough Police Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

The Shippingport Borough Police Pension Plan underwent a compliance audit to assess whether corrective actions had been implemented from a previous audit and to ensure compliance with relevant laws and policies. The audit, covering periods from 2020 to 2024, found issues similar to previous audits, such as incorrect data on Certification Form AG 385, leading […]

January 27, 2026

Shippingport Borough Non-Uniformed Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Shippingport Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed the plan’s adherence to state laws, regulations, and policies during January 1, 2023, to December 31, 2024. The audit aimed to verify proper corrective actions on previous findings and confirm that […]

January 27, 2026

Borough of Indian Lake – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

An audit was conducted on the Liquid Fuels Tax Fund of the Borough of Indian Lake, Somerset County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2024. The report examined Forms MS-965 With Adjustments, as presented by the municipality’s management following the guidelines outlined in the Department of Transportation’s Publication 9. The […]

January 27, 2026

Township of Harford – Susquehanna County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The audit examined Forms MS-965 with Adjustments for Harford Township’s Liquid Fuels Tax Fund from January 1, 2021, to December 31, 2024. The auditing process adhered to American Institute of Certified Public Accountants standards and government auditing guidelines. The examination involved assessing risks and ensuring ethical compliance. The audit concluded that Forms MS-965 With Adjustments […]

January 27, 2026

Township of Apolacon – Susquehanna County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The Township of Apolacon, Susquehanna County, Pennsylvania, underwent an audit of its Liquid Fuels Tax Fund for the period from January 1, 2021, to December 31, 2024. The examination was conducted according to attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The purpose was to assess the presentation […]

January 27, 2026

Township of Porter – Jefferson County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

An audit reviewed the Township of Porter’s Liquid Fuels Tax Fund Form MS-965 with adjustments for January 1 to December 31, 2024. The township management prepared the form following the Pennsylvania Department of Transportation’s guidelines and Publication 9. The audit, which adhered to professional standards, reviewed the form for accuracy and compliance with relevant criteria. […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General