Audits

South Franklin Township Non-Uniformed Pension Plan – Washington County – Audit Period Ended December 31, 2023

A compliance audit of the South Franklin Township Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessing adherence to state laws, regulations, and prior corrective recommendations. The audit, covering January 1, 2022, to December 31, 2023, determined that deposits of state aid and employer/employee contributions were properly managed […]

Woodbury Township Non-Uniformed Pension Plan – Blair County – Audit Period Ending December 31, 2023

The compliance audit of the Woodbury Township Non-Uniformed Pension Plan in Blair County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering January 1 to December 31, 2023, examined whether the pension plan complied with relevant laws, regulations, contracts, and administrative procedures. Key findings indicated […]

Derry Township Non-Uniformed Pension Plan – Westmoreland County – Audit Period Ended December 31, 2023

The compliance audit of the Derry Township Non-Uniformed Pension Plan, conducted under the authority of Act 205, assessed compliance with state laws, regulations, and local policies. The audit focused on verifying state aid deposits, employer contributions, and retirement benefits calculations for the period of January 1, 2023, to December 31, 2023. It was determined that […]

City of Hermitage Police Pension Plan – Mercer County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted on the City of Hermitage Police Pension Plan for the period from January 1, 2021, to December 31, 2023, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit evaluated whether the pension plan adhered to applicable state laws, regulations, contracts, and local ordinances, specifically […]

City of Hermitage Non-Uniformed Pension Plan – Mercer County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit for the City of Hermitage Non-Uniformed Pension Plan covered January 1, 2021, to December 31, 2023. It evaluated municipal compliance with the Act 205 of 1984, which mandates audits for municipalities receiving state aid for pension systems. The audit focused on ensuring corrective actions from prior findings were implemented and verifying compliance […]

Jefferson Regional Medical Center – Allegheny County – Tobacco Settlement Payment Data for Year 2025

The Jefferson Regional Medical Center was assessed for eligibility for the 2025 Tobacco Settlement Payment, guided by the Tobacco Settlement Act of 2001, which allocates funds to hospitals for uncompensated care. The evaluation considered two approaches: uncompensated care and extraordinary expenses. Procedures were established by the Department of Human Services (DHS) to verify the center’s […]

UPMC Lititz – Lancaster County – Tobacco Settlement Payment Data for Year 2025

The Tobacco Settlement Program mandates the Pennsylvania Department of Human Services (DHS) to compensate hospitals like UPMC Lititz for uncompensated care services via the Tobacco Settlement Act. Hospitals can qualify for payments through uncompensated care or extraordinary expense approaches. A review was conducted at UPMC Lititz to verify eligibility for the fiscal year ending June […]

Treasury Quarterly Report – 3rd Quarter 2024

As of September 30, 2024, the total active deposits amounted to ($249,443,489.12), including various balances at banks such as Wells Fargo and PNC. Total time deposits were $21,765,500, while deposits for the State Workers’ Insurance Fund totaled $1,400,000. Some banks with notable negative balances indicate checks yet to be funded. The Commonwealth Funds showed a […]

Township of Richmond – Berks County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report reviews the Liquid Fuels Tax Fund of the Township of Richmond, Berks County, Pennsylvania, for 2023. The township’s management is responsible for presenting Form MS-965 in line with the Department of Transportation’s standards. The auditor conducted an examination in compliance with established attestation and government auditing standards, obtaining reasonable assurance that […]

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