Audits

November 21, 2025

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

The Independent Auditor’s Report examines Forms MS-965, with adjustments for the Liquid Fuels Tax Fund, for the Township of Black, Somerset County, covering January 1, 2023, to December 31, 2024. The report assesses the municipality’s compliance with criteria set by the Pennsylvania Department of Transportation’s Publication 9 and underlines the auditor’s opinion that the forms […]

November 21, 2025

Borough of Beaver Meadows – Carbon County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The independent auditor’s report for the Borough of Beaver Meadows, Carbon County’s Liquid Fuels Tax Fund for 2024 was prepared for the Pennsylvania Department of Transportation. The examination confirmed that Form MS-965, which reports on the Liquid Fuels Tax Fund, is presented accurately according to the criteria established in the Department’s Publication 9. This report […]

November 21, 2025

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

The Independent Auditor’s Report for the Borough of Ashville’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2024. The audit was conducted following American Institute of Certified Public Accountants (AICPA) and U.S. Government Auditing Standards. The auditors examined the Forms MS-965 with adjustments, mainly focusing on compliance with regulations […]

November 21, 2025

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

The independent auditor’s report examines the Form MS-965 with Adjustments for the Liquid Fuels Tax Fund of the Township of Anthony, Montour County, Pennsylvania, for the year 2024. The evaluation follows attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor’s role is to provide an opinion on whether […]

November 21, 2025

District Court 53-3-01 – Lawrence County – Audit Period January 1, 2020 to December 31, 2023

The limited procedures engagement (LPE) conducted for District Court 53-3-01 in Lawrence County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. Its primary objective was to determine whether moneys collected on behalf of the Commonwealth were correctly assessed, reported, and remitted, and to aid the Department of Revenue in settling the […]

November 21, 2025

District Court 38-1-03 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

This report presents the findings of a limited procedures engagement (LPE) conducted for District Court 38-1-03 in Montgomery County, Pennsylvania, for the period from January 1, 2020, to December 31, 2023, as required by the Pennsylvania Fiscal Code. The main objective was to determine whether all moneys collected on behalf of the Commonwealth were correctly […]

November 21, 2025

District Court 20-3-04 – Huntingdon County – Audit Period January 1, 2020 to December 31, 2024

A compliance audit was conducted for District Court 20-3-04 in Huntingdon County, Pennsylvania, for January 1, 2020 to December 31, 2024, to ensure compliance with state laws and AOPC policies. The audit, mandated by The Fiscal Code, assessed the proper collection, assessment, reporting, and remittance of state moneys. However, due to restrictions on accessing certain […]

November 20, 2025

Pennsylvania Department of Health Emergency Medical Services Operating Fund – Audit Period July 1, 2021 to June 30, 2024

The Pennsylvania Department of Health’s handling of the Emergency Medical Services Operating Fund (EMSOF) was evaluated by the Department of the Auditor General. The audit, covering July 2021 to June 2024, was carried out according to Government Auditing Standards. It aimed to ensure that EMSOF collections and expenditures were properly managed and legally compliant. Findings […]

November 20, 2025

Wellspan York Hospital – York County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act mandates the Department of Human Services (DHS) to provide payments to hospitals like Wellspan York Hospital for uncompensated care services. These payments can be granted through two approaches: uncompensated care, based on a hospital’s uncompensated care score calculated from fifteen data elements, and extraordinary expense, based on claims exceeding twice the […]

November 20, 2025

UPMC Williamsport – Lycoming County – Tobacco Settlement Payment Data for Year 2026

In November 2025, the UPMC Williamsport facility was evaluated for eligibility under the Tobacco Settlement Act, which provides funds for hospitals offering uncompensated care. The act allows payments through either an uncompensated care or extraordinary expense approach. UPMC Williamsport reported 11 potentially eligible extraordinary expense claims for fiscal year ending June 30, 2024, and all […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General