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PA Department of the Auditor General

Shippingport Borough Non-Uniformed Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Shippingport Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed the plan’s adherence to state laws, regulations, and policies during January 1, 2023, to December 31, 2024. The audit aimed to verify proper corrective actions on previous findings and confirm that […]

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Borough of Indian Lake – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

An audit was conducted on the Liquid Fuels Tax Fund of the Borough of Indian Lake, Somerset County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2024. The report examined Forms MS-965 With Adjustments, as presented by the municipality’s management following the guidelines outlined in the Department of Transportation’s Publication 9. The […]

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Township of Harford – Susquehanna County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The audit examined Forms MS-965 with Adjustments for Harford Township’s Liquid Fuels Tax Fund from January 1, 2021, to December 31, 2024. The auditing process adhered to American Institute of Certified Public Accountants standards and government auditing guidelines. The examination involved assessing risks and ensuring ethical compliance. The audit concluded that Forms MS-965 With Adjustments […]

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Township of Apolacon – Susquehanna County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The Township of Apolacon, Susquehanna County, Pennsylvania, underwent an audit of its Liquid Fuels Tax Fund for the period from January 1, 2021, to December 31, 2024. The examination was conducted according to attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The purpose was to assess the presentation […]

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

An audit reviewed the Township of Porter’s Liquid Fuels Tax Fund Form MS-965 with adjustments for January 1 to December 31, 2024. The township management prepared the form following the Pennsylvania Department of Transportation’s guidelines and Publication 9. The audit, which adhered to professional standards, reviewed the form for accuracy and compliance with relevant criteria. […]

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Township of Pine – Clearfield County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The audit examines the Liquid Fuels Tax Fund of Pine Township, Clearfield County, Pennsylvania, from January 1, 2020, to December 31, 2024. This audit, conducted in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, assesses whether the Form MS-965 With Adjustments is presented correctly for this period. […]

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Borough of Penndel – Bucks County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit of the Borough of Penndel, Bucks County, Pennsylvania, covers the examination of Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2024. The audit evaluates whether the Forms MS-965 are presented in accordance with the Pennsylvania Department of Transportation Publication 9. […]

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Northern Regional Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

In January 2026, a compliance audit of the Northern Regional Police Pension Plan in Allegheny County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). This audit assessed whether the pension plan complied with relevant state laws, regulations, contracts, administrative procedures, and local ordinances for the period […]

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Northern Regional Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Northern Regional Non-Uniformed Pension Plan, authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed compliance with applicable laws, regulations, and policies. Conducted for the period January 1, 2024, to December 31, 2024, the audit verified timely and correct state aid deposits, employer contributions, and employee […]

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Hamiltonban Township Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

In January 2026, an audit was conducted on the Hamiltonban Township Police Pension Plan in Adams County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions on prior findings and ensure compliance with state laws and local ordinances for the police pension plan. For the audit […]

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