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Audits

June 9, 2026

City of Hazleton Non-Uniformed Pension Plan – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Hazleton’s Non-Uniformed Pension Plan for the period from January 1, 2023, to December 31, 2024, assessed the city’s adherence to applicable laws, regulations, and local policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, the audit examined whether municipal officials addressed prior […]

June 9, 2026

City of Hazleton Aggregate Pension Fund – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Hazleton Aggregate Pension Fund, covering January 1, 2023, to December 31, 2024, evaluated adherence to state laws and regulations under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to check corrective actions taken on prior findings and ensure compliance with legal and […]

June 9, 2026

City of Farrell Police Pension Plan – Mercer County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Farrell Police Pension Plan covered January 1, 2023, to December 31, 2024, and aimed to evaluate corrective actions for past findings and ensure the plan’s administration complies with relevant laws and regulations. The audit focused on several key areas, including the proper determination and deposition of state aid […]

June 9, 2026

City of Farrell Non-Uniformed Pension Plan – Mercer County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Farrell Non-Uniformed Pension Plan for the period January 1, 2023, to December 31, 2024, was conducted to ensure adherence to state laws, regulations, contracts, administrative procedures, and local ordinances. The audit followed the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), emphasizing compliance with previous audit […]

June 9, 2026

City of Farrell Firemen’s Pension Plan – Mercer County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Farrell Firemen’s Pension Plan, covering January 1, 2023, to December 31, 2024, revealed noncompliance with state laws and prior audit recommendations. The audit focused on whether proper corrective actions were taken and compliance was maintained with state laws. Key findings highlighted repeated errors in certification forms leading to […]

June 9, 2026

Jerome Volunteer Fireman’s Relief Association – Somerset County – Audit Period January 1, 2022 to December 31, 2025

A compliance audit was conducted on the Jerome Volunteer Fireman’s Relief Association, covering January 1, 2022, to December 31, 2025. The audit aimed to evaluate if corrective actions from a prior audit were implemented and ensure compliance with state laws regarding state aid and fund expenditures. The audit found that the association addressed one of […]

June 9, 2026

Volunteer Firemen’s Relief Association of Empire Hook & Ladder Co., Pottstown, PA – Montgomery County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Volunteer Firemen’s Relief Association of Empire Hook & Ladder Co. in Pottstown, PA, covering January 1, 2021, to December 31, 2024, was conducted to ensure adherence to state laws and procedures related to state aid and fund expenditure. The audit, not aligned with the Government Auditing Standards by the Comptroller […]

June 8, 2026

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

An audit was conducted on the Township of Northmoreland’s Liquid Fuels Tax Fund records for the period of January 1, 2023, to December 31, 2024. The audit reviewed Form MS-965 with Adjustments, necessary for compliance with Department of Transportation standards. There were limitations that included a lack of written management representations. Key findings included non-permissible […]

June 8, 2026

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

The audit reviewed Forms MS-965 With Adjustments for the Township of Northampton’s Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. The municipality is responsible for managing these funds presented in accordance with criteria specified by the Pennsylvania Department of Transportation and supporting publications. The audit adhered to standards […]

June 8, 2026

Borough of Millvale – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit of the Borough of Millvale’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, reviewed compliance with the relevant criteria outlined in Pennsylvania’s legislation and PennDOT’s Publication 9. Procedures involved reviewing financial reports and conducting various tests to ensure internal controls and accurate reporting. Adjustments were made to correct […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General