Home » Audits » Page 99

Audits

January 27, 2026

Hamiltonban Township Non-Uniformed Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Hamiltonban Township Non-Uniformed Pension Plan as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed at verifying compliance with state laws and evaluating corrective actions based on prior findings. It focused on several aspects, including the proper determination and deposit of state aid, employer […]

January 27, 2026

Fawn Township Non-Uniformed Pension Plan – York County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Fawn Township Non-Uniformed Pension Plan in York County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. This audit, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), evaluated if the plan complied with applicable state laws, regulations, contracts, administrative procedures, and local […]

January 27, 2026

Edgmont Township Non-Uniformed Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Edgmont Township Non-Uniformed Pension Plan in Delaware County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on ensuring compliance with state laws and prior audit recommendations. The audit, which covered the period from January 1, 2023, to December 31, 2024, revealed two significant findings. […]

January 27, 2026

Columbia Borough Police Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

The Columbia Borough Police Pension Plan underwent a compliance audit based on the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to check whether prior corrective actions were taken following previous findings and if the pension plan adhered to relevant state laws, contracts, and policies. Through the audit, spanning January 1, 2023, […]

January 27, 2026

Columbia Borough Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Columbia Borough Non-Uniformed Pension Plan assessed adherence to applicable state laws and local regulations under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit focused on verifying corrective actions to address prior findings and checking if the pension plan was administered appropriately from January […]

January 27, 2026

Sullivan County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2022 to 2024

The amended fiscal reports for Sullivan County Children and Youth Agency cover the fiscal years from July 1, 2022, to June 30, 2024. In the review, one adjustment was made for the 2022-2023 fiscal year, increasing expenditures by $16,379, resulting in $13,104 due to the county. No adjustments were required for the 2023-2024 fiscal year. […]

January 26, 2026

Montgomery County – Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund and County Fee for Local Use Fund for the Period January 1, 2018 to December 31, 2022

The audit examined Montgomery County’s Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and the County Fee for Local Use Fund for the period from January 1, 2018, to December 31, 2022. The report, conducted under standards by the American Institute of Certified Public Accountants and Government Auditing Standards, found that […]

January 26, 2026

Borough of Leechburg – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit reviewed the Borough of Leechburg’s Liquid Fuels Tax Fund forms (MS-965 With Adjustments) for January 1, 2022, to December 31, 2024. Conducted under U.S. Government Auditing Standards, the audit aimed to ensure the forms were consistent with Pennsylvania Department of Transportation’s criteria. The audit confirmed they met these standards, including proper fund allocation […]

January 26, 2026

Township of Knox – Clearfield County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The audit examines the Liquid Fuels Tax Fund of the Township of Knox, Clearfield County, Pennsylvania, for the period from January 1, 2020, to December 31, 2024. The audit was performed according to attestation standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found that the Forms MS-965 with […]

January 26, 2026

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

The audit, conducted for the Township of Greenwood’s Liquid Fuels Tax Fund, covers January 1, 2023, to December 31, 2024. It examines the Forms MS-965, including adjustments. The audit assesses compliance with the Pennsylvania Department of Transportation’s criteria. Several findings were identified: only one signature on Liquid Fuels Tax Fund checks, incomplete electronic imaging of […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General