A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Waverly, Lackawanna County, for the period of January 1, 2024, to December 31, 2025, as per 75 Pa.C.S. § 9010 requirements. The audit aimed to verify compliance with criteria in PennDOT’s Publication 9 regarding the fund’s receipt, expenditure, and reporting. […]
A compliance audit of the Township of Salford’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2025, was conducted to assess adherence to PennDOT’s guidelines. The audit involved reviewing municipal records, testing $349,799.91 of expenditures against the reported $365,556.80, and ensuring adherence to proper procedures for state aid deposits. Some discrepancies were […]
The compliance audit evaluated the Borough of North Belle Vernon, Westmoreland County, regarding its management of the Liquid Fuels Tax Fund from January 1, 2024, to December 31, 2025. The audit aimed to assess compliance with Pennsylvania’s criteria and PennDOT’s Publication 9 on the receipt, expenditure, and reporting of these funds. Procedures included reviewing municipal […]
The compliance audit of the Liquid Fuels Tax Fund for the Township of Lower Mount Bethel, Northampton County, Pennsylvania, covered January 1 to December 31, 2025. The audit, as mandated by 75 Pa.C.S. § 9010, evaluated whether the township adhered to the criteria for handling liquid fuels money, as outlined in PennDOT’s Publication 9. Procedures […]
This compliance audit examined the Township of Jackson’s Liquid Fuels Tax Fund in York County, Pennsylvania from January 1, 2024, to December 31, 2025. The audit evaluated the township’s adherence to Pennsylvania’s statutory requirements concerning the receipt, expenditure, and reporting of Liquid Fuels Tax Fund monies. The audit procedures involved reviewing financial documents, confirming internal […]
The compliance audit of the Township of Huston’s Liquid Fuels Tax Fund for 2025, conducted as per 75 Pa.C.S. § 9010, found the township complied with PennDOT’s Publication 9 requirements regarding the receipt, expenditure, and reporting of funds. The audit procedures included reviewing the township’s Form MS-965, assessing internal controls, testing expenditures, and ensuring deposits […]
A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Hector, Potter County, for the period January 1, 2020, to December 31, 2024, to assess adherence to the Pennsylvania Department of Transportation’s (PennDOT) regulations for fund management. The audit evaluated the municipality’s internal controls, testing a portion of the $1,296,802.03 […]
The compliance audit of District Court 36-2-02 in Beaver County, Pennsylvania, for January 1, 2021, to December 31, 2025, assessed adherence to state laws and AOPC policies related to financial processes. The audit aimed to ensure correct assessment, reporting, and remittance of collected funds. Limitations arose due to restricted access to certain case records, such […]
A compliance audit of District Court 30-2-01 in Crawford County, Pennsylvania, for January 1, 2021, to December 31, 2024, was conducted to assess compliance with state laws and AOPC guidelines in handling Commonwealth funds. Due to restrictions on accessing records affected by expungement, juvenile status, or the Clean Slate Law, the audit could not determine […]
The examination report details the assessment of Fine Wine and Good Spirits Store 9101 in Philadelphia, managed by the Pennsylvania Liquor Control Board (PLCB), from October 31, 2025, to August 24, 2026. The report evaluates compliance with PLCB operating procedures and uncovers several issues. Key findings include a repeat inventory discrepancy exceeding 1%, improper documentation […]