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Audits

November 10, 2025

Seneca Volunteer Fire Department Relief Association – Venango County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Seneca Volunteer Fire Department Relief Association, covering January 1, 2023, to December 31, 2024, assessed compliance with state laws, contracts, bylaws, and administrative procedures related to state aid and fund expenditure. The audit found the association generally adhered to these regulations. However, an observation noted the association’s cash assets exceeded […]

November 10, 2025

Russell Volunteer Fire Department Relief Association – Warren County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Russell Volunteer Fire Department Relief Association for the period from January 1, 2023, to December 31, 2024, found that while the association generally complied with state laws and procedures, it failed to implement previous audit recommendations. Specifically, the association did not hold meetings as required, with missing signatures in the […]

November 10, 2025

Volunteer Firefighter’s Relief Association of Leo Independent Fire Engine Company No. 1 – York County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted on the Volunteer Firefighter’s Relief Association of Leo Independent Fire Engine Company No. 1 in York County, Pennsylvania, covering the period from January 1, 2021, to December 31, 2023. The audit aimed to verify if the association addressed previous audit findings from 2018 to 2020 and complied with relevant laws […]

November 10, 2025

Petersburg Volunteer Firemen’s Relief Association – Huntingdon County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Petersburg Volunteer Firemen’s Relief Association for the period from January 1, 2022, to December 31, 2024, was conducted to assess compliance with state laws and procedures concerning state aid and funds expenditure. The audit found significant non-compliance issues, notably the association’s failure to maintain an active Pennsylvania sales tax exemption […]

November 10, 2025

Penn Forest Township Volunteer Fire Company #2 Relief Association – Carbon County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the Penn Forest Township Volunteer Fire Company #2 Relief Association from January 1, 2022, to December 31, 2024. The LPE, authorized by state law, aimed to ensure funds were spent legally and that state aid was properly managed per the Volunteer Firefighters’ Relief Association Act. The review […]

November 10, 2025

Hempfield Township Volunteer Firemen’s Relief Association of Mercer County, Inc. – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the Hempfield Township Volunteer Firemen’s Relief Association of Mercer County, Inc. for the period of January 1, 2023, to December 31, 2024. The audit aimed to assess whether the relief association addressed prior audit findings and complied with state laws and administrative procedures regarding state aid and fund expenditures. […]

November 6, 2025

Township of Upper Mahanoy – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The Independent Auditor’s Report reviews the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Upper Mahanoy Township, covering January 1, 2020, to December 31, 2024. The municipality’s management presented these forms per the Pennsylvania Department of Transportation’s standards. The auditor, following governmental auditing standards, found the forms accurately reflected the Liquid Fuels […]

November 6, 2025

Borough of West Brownsville – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The Independent Auditor’s Report examines Forms MS-965 with Adjustments for West Brownsville’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024. The Borough’s management must present these forms following the Department of Transportation’s guidelines. The audit, performed per the American Institute of Certified Public Accountants and Government Auditing Standards, confirms the accuracy […]

November 6, 2025

Borough of West Middletown – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund for the Borough of West Middletown, Washington County, covering January 1, 2022, to December 31, 2024. The audit was conducted to ensure compliance with criteria outlined by the Pennsylvania Department of Transportation (PennDOT) in Publication 9, ensuring funds are used for street, road, and bridge […]

November 6, 2025

The Westover Area Volunteer Company Relief Association, County of Clearfield In Pennsylvania – Audit Period January 1, 2023 to December 31, 2024

An audit of The Westover Area Volunteer Fire Company Relief Association in Clearfield County, Pennsylvania, was conducted for the period from January 1, 2023, to December 31, 2024. The audit, performed under authority of Pennsylvania law, sought to verify compliance with state laws, contracts, bylaws, and procedures regarding the management of state aid and funds. […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General