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Audits

May 29, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund of Ross Township, Luzerne County, for 2024. The audit aimed to assess adherence to Pennsylvania Department of Transportation (PennDOT) standards regarding the management of these funds. The procedures included the examination of Form MS-965, communication with municipal officials, comparison of reported amounts, and testing […]

May 29, 2026

Borough of Riverside – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted for the Liquid Fuels Tax Fund of the Borough of Riverside, Pennsylvania, covering January 1, 2024, to December 31, 2025. The audit aimed to assess compliance with Pennsylvania’s Liquid Fuels Tax Fund requirements, as outlined in laws and PennDOT’s Publication 9. Procedures included obtaining municipal reports, communicating with officials, and […]

May 29, 2026

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

The audit reviewed Forms MS-965 with adjustments for Richland Township’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit followed standards from the American Institute of Certified Public Accountants and government auditing standards. The audit found that Richland Township spent $8,150 from the fund on road work without Pennsylvania Department […]

May 29, 2026

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

This compliance audit conducted on the Borough of Morton’s Liquid Fuels Tax Fund for 2024, as mandated by 75 Pa.C.S. § 9010, reviewed the municipality’s adherence to financial management guidelines per PennDOT’s Publication 9. The audit examined whether Morton complied with state requirements in fund receipt, spending, and reporting, identifying areas such as potential over-expenditure […]

May 29, 2026

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

A compliance audit of the Liquid Fuels Tax Fund for the Borough of Lemoyne, Cumberland County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2024, was conducted per 75 Pa.C.S. § 9010. The audit aimed to determine compliance with the criteria outlined in the report’s background section and PennDOT’s Publication 9 regarding […]

May 28, 2026

Borough of Hop Bottom – Susquehanna County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Hop Bottom, conducted from January 1, 2021, to December 31, 2024, aimed to assess adherence to Pennsylvania’s criteria for fund use, as outlined by PennDOT’s regulations. The audit’s procedures included evaluating Forms MS-965, communications with officials, and verifying allowable expenditures. A misstatement […]

May 28, 2026

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

The compliance audit conducted by the Department of Transportation on the Township of Durham’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2024. The audit aimed to ensure compliance with PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. The audit involved procedures such as reviewing municipal records, assessing […]

May 28, 2026

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

A compliance audit was conducted for the Liquid Fuels Tax Fund of the Borough of Charleroi, Washington County, for the period from January 1, 2024, to December 31, 2024, to ensure adherence to Pennsylvania Department of Transportation’s criteria. The audit assessed internal controls and verified financial transactions, including the accuracy of expenditures and timely deposits. […]

May 28, 2026

Fine Wine & Good Spirits #5601 – Meyersdale, Somerset County – For the Period May 30, 2025 to April 29, 2026

The audit reviewed the operations of the Fine Wine and Good Spirits Store 5601 in Meyersdale, Pennsylvania, for the period from May 30, 2025, to April 29, 2026. The audit, conducted under the Pennsylvania Liquor Control Board’s authority, involved checking inventory accuracy, verifying cash and deposit records, and ensuring compliance with internal controls and price […]

May 28, 2026

Fine Wine & Good Spirits #4655 – Norristown, Montgomery County – For the Period May 14, 2025 to April 9, 2026

The audit of Licensee Service Center 4655 for the period from May 14, 2025, to April 9, 2026, reviewed compliance with the Pennsylvania Liquor Control Board (PLCB) procedures. The audit covered inventory, financial reconciliations, cash management, sales compliance, and capital asset verification. While overall compliance was achieved, a repeat finding of inventory discrepancies exceeding the […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General