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Audits

May 21, 2025

District Court 05-2-38 – Allegheny County – Audit Period January 1, 2020 to December 31, 2023

A Limited Procedures Engagement (LPE) was conducted for District Court 05-2-38 in Allegheny County, Pennsylvania, covering January 1, 2020, to December 31, 2023. This evaluation aimed to determine if all moneys collected on behalf of the Commonwealth were correctly assessed, reported, and promptly remitted, as required by Section 401(c) of The Fiscal Code. Procedures included […]

May 21, 2025

District Court 05-2-22 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of District Court 05-2-22 in Allegheny County, Pennsylvania, covered January 1, 2019, to December 31, 2023. It was conducted under Section 401(c) of The Fiscal Code to verify compliance with state laws, regulations, and AOPC policies on money collection for the Commonwealth. The audit evaluated whether amounts were assessed, reported, and remitted […]

May 21, 2025

Borough of Point Marion – Fayette County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Borough of Point Marion’s Liquid Fuels Tax Fund for 2022-2023 was independently audited, evaluating Form MS-965 With Adjustments. The audit ensured compliance with Pennsylvania Department of Transportation’s criteria, based on American Institute of Certified Public Accountants and Government Auditing Standards. A significant issue noted was non-reimbursement of $35,893.82 to the municipality’s Liquid Fuels Tax […]

May 21, 2025

Borough of Mount Carbon – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2022

The independent auditor examined the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund of the Borough of Mount Carbon, Schuylkill County, from January 1, 2019, to December 31, 2022. These forms were assessed based on criteria provided by the Pennsylvania Department of Transportation and in accordance with Government Auditing Standards. The auditor’s examination […]

May 21, 2025

Borough of Shinglehouse – Potter County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

An independent auditor’s report examined the Form MS-965 With Adjustments for the Borough of Shinglehouse’s Liquid Fuels Tax Fund from January 1, 2020, to December 31, 2023. The audit, conducted under standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to verify the forms’ adherence to criteria specified by […]

May 21, 2025

Township of Marion – Centre County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s report for the Liquid Fuels Tax Fund of the Township of Marion, Centre County, Pennsylvania, covers the period from January 1, 2023, to December 31, 2023. The audit was conducted following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. It assessed whether Form MS-965 With Adjustments […]

May 21, 2025

Township of Wayne – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Township of Wayne, Lawrence County, Pennsylvania, covers the Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2023. The audit examined Forms MS-965 with Adjustments, following standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit aimed to ensure compliance with criteria […]

May 21, 2025

Township of Wayne – Greene County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report for the Township of Wayne, Greene County, Pennsylvania, evaluates the Liquid Fuels Tax Fund for the period January 1, 2023, to December 31, 2023. The management is responsible for presenting the Form MS-965, while the auditors express an opinion based on their examination conducted in compliance with attestation standards by the […]

May 21, 2025

Township of Snow Shoe – Centre County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor examined the Township of Snow Shoe’s Liquid Fuels Tax Fund Form MS-965, covering the period from January 1, 2023, to December 31, 2023, in accordance with established standards. The township management is responsible for the form’s presentation, while the audit was conducted to express an opinion based on reasonable assurance of compliance […]

May 21, 2025

Borough of Palo Alto – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report for the Borough of Palo Alto’s Liquid Fuels Tax Fund, covering January 1, 2020 to December 31, 2023, was conducted following American Institute of Certified Public Accountants standards. The audit found that the Forms MS-965, detailing fund expenditures, are generally presented accurately, except the Borough lacked documentation for certain 2021 and […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General