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PA Department of the Auditor General

Pulaski Township Municipal Employee Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

An audit was conducted on the Pulaski Township Municipal Employee Pension Plan as required by the Municipal Pension Plan Funding Standard and Recovery Act.  Analysis confirmed compliance, but one finding noted an improper actuarial valuation report filing for a deferred compensation plan, leading to incorrect state aid allocations. The pension plan participates in the Pennsylvania […]

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Pulaski Township Police Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Pulaski Township Police Pension Plan in Lawrence County, Pennsylvania, was conducted as part of the requirements under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if prior corrective actions were implemented and if the pension plan adhered to relevant state laws, regulations, and local […]

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Butler County Sheriff – Audit Period September 1, 2019 to February 23, 2023

A compliance audit of the Butler County Sheriff’s Office in Pennsylvania, covering September 1, 2019, to February 28, 2023, evaluated the proper collection and remittance of moneys on behalf of the Commonwealth. The audit, conducted under Section 401(e) of The Fiscal Code, found that the Office generally complied with state laws, but uncovered three significant […]

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Township of West Marlborough – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The Independent Auditor’s Report for the Township of West Marlborough, Chester County examines the Liquid Fuels Tax Fund Forms MS-965 With Adjustments from January 1, 2021, to December 31, 2024. The audit was conducted following attestation standards and found that the forms present information required by the Pennsylvania Department of Transportation accurately, with a recurring […]

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Township of Concord – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

This document is an Independent Auditor’s Report on the Liquid Fuels Tax Fund for the Township of Concord, Butler County, covering the period from January 1, 2023, to December 31, 2024. The audit examines Forms MS-965 With Adjustments, which are prepared according to criteria outlined by the Pennsylvania Department of Transportation’s Publication 9. The audit […]

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Township of Franklin – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Franklin Township, Butler County, Pennsylvania, covering January 1, 2023, to December 31, 2024. The objective was to ensure these forms complied with criteria set by the Pennsylvania Department of Transportation’s Publication 9. Conducted in line with Government Auditing Standards, […]

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Borough of Marcus Hook – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report pertains to the Liquid Fuels Tax Fund of the Borough of Marcus Hook, Delaware County, Pennsylvania, for the period January 1, 2023 to December 31, 2024. The audit examines Forms MS-965 With Adjustments, ensuring they comply with criteria from the Department of Transportation’s Publication 9. Conducted according to standards of the […]

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Township of Chester – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report for the Township of Chester, Delaware County, Pennsylvania, examines the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The audit, conducted according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to verify the presentation of Forms MS-965 […]

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Borough of Lake City – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The auditor’s report for the Borough of Lake City, Erie County, Pennsylvania, pertains to an examination of the Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2024. The borough’s management is responsible for the Form MS-965, which was assessed based on criteria from the Pennsylvania Department of Transportation’s Publication […]

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

The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of Harborcreek Township, Erie County, for 2024. Management is responsible for its presentation according to specified criteria, while the auditors’ role is to give an opinion based on their examination, conducted following standards from the American Institute of Certified […]

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