Audits

February 10, 2026

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

The audit examines the Form MS-965 With Adjustments for Churchill Borough’s Liquid Fuels Tax Fund from January 1 to December 31, 2024. Conducted under American Institute of Certified Public Accountants standards and U.S. Government Auditing Standards, the audit ensures material compliance with Pennsylvania Department of Transportation regulations. A $98,814.22 prior period mistransfer to the Capital […]

February 10, 2026

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

The audit for the Borough of Cheswick, Allegheny County, examined the Liquid Fuels Tax Fund (Form MS-965 With Adjustments) for the period from January 1, 2024, to December 31, 2024. The audit, aligned with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure the form is presented […]

February 9, 2026

Borough of Lewis Run – McKean County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2023

The audit for the Borough of Lewis Run, McKean County, reviewed the Liquid Fuels Tax Fund through Forms MS-965 With Adjustments for the period January 1, 2019, to December 31, 2023. The borough’s management was responsible for presenting these forms per outlined criteria. The examination adhered to standards set by the American Institute of Certified […]

February 9, 2026

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

The Independent Auditor’s Report for the Borough of Glenolden, Delaware County, Pennsylvania, evaluated the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The examination revealed that $17,570 was improperly expended on a road construction project, without Department of Transportation approval. Although the Forms MS-965 are […]

February 9, 2026

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

The audit for the Borough of Derry, Westmoreland County, Pennsylvania, examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2023 to December 31, 2024. The borough’s management is responsible for presenting these forms according to criteria from the Pennsylvania Department of Transportation’s guidelines. The audit was conducted in line […]

February 9, 2026

Borough of Delta – York County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit examined the Form MS-965 with adjustments for the Borough of Delta’s Liquid Fuels Tax Fund for 2024. The audit concludes that the form is presented correctly per Pennsylvania Department of Transportation requirements. The Liquid Fuels Tax Fund receives state allocations based on local road mileage and population, and is intended for road and […]

February 9, 2026

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

The Township of Beaver’s Liquid Fuels Tax Fund was examined for a period from January 1, 2024, to December 31, 2024. This examination followed standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit focused on the township’s compliance with Pennsylvania’s requirements for managing its Liquid Fuels Tax Fund, […]

February 9, 2026

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

An audit was conducted on the Liquid Fuels Tax Fund of the Township of Banks, Carbon County, for the period of January 1, 2024, to December 31, 2024. The management of the municipality is responsible for ensuring the form meets the criteria outlined in the Department of Transportation’s Publication 9. The examination adhered to standards […]

February 9, 2026

Fine Wine & Good Spirits #5413 – Pine Grove, Schuylkill County – For the Period November 26, 2024 to December 8, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 5413 in Pine Grove, PA, was examined for its operations between November 26, 2024, and December 8, 2025. The evaluation focused on compliance with PLCB operating procedures, covering inventory counts, financial deposits, employee performance, and more. The store generally operated within regulations, except for […]

February 9, 2026

Fine Wine & Good Spirits #4806 – Nazareth, Northampton County – For the Period January 16, 2025 to January 7, 2026

The Fine Wine and Good Spirits Store 4806 in Northampton County was audited for the period between January 16, 2025, and January 7, 2026. The examination aimed to verify store compliance with PLCB operating procedures. It involved inventory checks, deposit reviews, internal control assessments, and verification of sales prices and capital assets. The store was […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General