Home » Audits » Page 97

Audits

June 8, 2026

Borough of Driftwood – Cameron County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The audit reviewed the Forms MS-965 with Adjustments for the Liquid Fuels Tax Fund of the Borough of Driftwood, Pennsylvania, from January 1, 2021, to December 31, 2024. Conducted according to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, the audit determined that the forms are substantially in compliance […]

June 8, 2026

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

The audit of the Township of Carroll’s Liquid Fuels Tax Fund, from January 1, 2024 – December 31, 2024, evaluated the municipality’s compliance with the required financial criteria. Conducted in accordance with the standards of the American Institute of Certified Public Accountants and Government Auditing Standards, the audit found material discrepancies in the accounting practices […]

June 8, 2026

Lebanon County Children & Youth Services – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The audit reviewed the amended fiscal reports for Lebanon County Children and Youth Services for the fiscal years 2021-2022 and 2022-2023. Under Act 148 of 1976, this review aimed to certify the actual expenditures incurred on behalf of children in the county. The agency’s expenditures exceeded the state’s allocated funding for both fiscal years, resulting […]

June 4, 2026

Luzerne County Children, Youth, and Families – Amended Fiscal Reports for Fiscal Years 2021 to 2023

The audit reviewed the fiscal reports of Luzerne County Children, Youth, and Families for the fiscal years 2021-2022 and 2022-2023, as required by Act 148. The audit identified adjustments to the agency’s financial records, and aimed to certify actual Commonwealth expenditures. For the fiscal year 2021-2022, two adjustments led to a reduction in expenditures by […]

June 4, 2026

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

The compliance audit for the Borough of West Homestead’s Liquid Fuels Tax Fund covered the period from January 1, 2024, to December 31, 2024. This audit aimed to verify compliance with PennDOT Publication 9 criteria regarding the management of Liquid Fuels Tax Funds. The process included examining Form MS-965, assessing internal controls, and ensuring timely […]

June 4, 2026

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

A compliance audit was conducted for the Borough of Verona’s Liquid Fuels Tax Fund covering January 1, 2024, to December 31, 2024. The audit aimed to assess whether the Borough adhered to the Pennsylvania Department of Transportation’s criteria for managing Liquid Fuels Tax money, focusing on receipt, expenditure, and reporting as outlined in PennDOT’s Publication […]

June 4, 2026

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

The audit reviewed Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of Upper Southampton Township, Bucks County, for the period January 1, 2023, to December 31, 2024. The audit followed attestation standards by the AICPA and Government Auditing Standards to ensure the forms’ compliance with criteria outlined by the Pennsylvania Department of Transportation […]

June 4, 2026

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

The compliance audit of the Borough of Tunnelhill’s Liquid Fuels Tax Fund, conducted for the period from January 1, 2024, to December 31, 2024, aimed to ensure adherence to the Pennsylvania Department of Transportation’s Publication 9 criteria. This criteria pertains to the receipt, expenditure, and reporting of Liquid Fuels Tax Fund monies. Procedures undertaken included […]

June 4, 2026

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

A compliance audit was conducted for the Township of Tunkhannock’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024. The audit aimed to verify compliance with the Pennsylvania Department of Transportation’s Publication 9 regarding the handling of Liquid Fuels Tax funds. Procedures included reviewing the municipality’s Form MS-965 from PennDOT’s […]

June 4, 2026

Adams County Treasurer – Hunting Licenses for the Period July 1, 2019 to June 30, 2024 and Fishing and Dog Licenses for the Period January 1, 2020 to December 31, 2024

The compliance audit for the Adams County Treasurer’s Office in Pennsylvania, conducted for various license periods including hunting, fishing, and dog licenses from 2019 to 2024, aimed to verify that collected funds were properly assessed, reported, and remitted to the Commonwealth. The audit, conducted under Section 401(d) of The Fiscal Code, concluded that the Office […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General