Published November 4, 2025
About This Audit
The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Township of Otto, McKean County, Pennsylvania, for the period from January 1, 2019, to December 31, 2023. The auditors evaluated the Forms MS-965 With Adjustments, assessing whether they are presented according to specified criteria. Despite following auditing standards, a significant deviation was noted: $29,755.67 of Liquid Fuels Tax Fund money was improperly deposited into the General Fund. This finding must be addressed under Government Auditing Standards. The report, intended solely for assisting the Pennsylvania Department of Transportation, details these findings, offers recommendations, and is not suitable for other purposes. This is an automated summary. Please rely on the contents included in the released audit report.