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PA Department of the Auditor General

Published February 11, 2025

About This Audit

The report is an independent auditor’s examination of the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of New Albany, Bradford County, covering January 1, 2021, to December 31, 2023. The audit was conducted under standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found that the forms comply materially with the Pennsylvania Department of Transportation’s criteria. No material weaknesses in internal controls were identified, although one issue—late receipt of allocation—was noted. The audit tests revealed no significant issues of noncompliance. The audit ensures funds were used as required by laws and regulations, and the results are not meant for use beyond this report’s purpose.

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Pennsylvania Department
of the Auditor General