AuditsAudit County: Columbia County

Columbia County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021-2022 and 2022-2023

This report addresses the amended fiscal reports for Columbia County Children and Youth Agency, covering fiscal years 2021-2022 and 2022-2023. Conducted according to requirements from Act 148, the review aimed to certify state expenditures for children in the county. For 2021-2022, one adjustment increased expenditures by $130, resulting in $117 due to the county. For […]

Scott Township Police Pension Plan – Columbia County – Audit Period Ended December 31, 2023

The compliance audit for the Scott Township Police Pension Plan in Columbia County, Pennsylvania, was conducted under authority from the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, although not performed according to Government Auditing Standards, aimed to verify compliance with applicable state laws, regulations, contracts, and local ordinances. […]

Scott Township Non-Uniformed Pension Plan – Columbia County – Audit Period Ended December 31, 2023

The compliance audit for Scott Township’s Non-Uniformed Pension Plan assesses its adherence to state laws, regulations, and local policies under the Municipal Pension Plan Funding Standard and Recovery Act. Conducted by the Auditor General, the audit reviews the proper determination and deposition of state aid, calculations of employer contributions, retirement benefits disbursement, and submission of […]

Millville Borough Police Pension Plan – Columbia County – Audit Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted on the Millville Borough Police Pension Plan for the period from January 1, 2020, to December 31, 2023, to determine compliance with applicable laws and regulations. The audit assessed whether municipal officials addressed a prior finding and ensured the pension plan was operated per state laws, regulations, contracts, and policies. […]

Millville Borough Non-Uniformed Pension Plan – Columbia County – Audit Audit Period January 1, 2020 to December 31, 2023

The compliance audit of Millville Borough’s Non-Uniformed Pension Plan, covering January 1, 2020, to December 31, 2023, evaluated compliance with local and state regulations and assessed corrective actions from prior audits. Authorized by Act 205 of 1984, the Auditor General’s Office oversaw the audit, focusing on municipal response to previous findings and adherence to state […]

Township of Hemlock – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Township of Hemlock, Columbia County, Pennsylvania, details an examination of the Liquid Fuels Tax Fund for the period from January 1 to December 31, 2023. The audit aims to determine compliance with laws and regulations as outlined in the Department of Transportation’s Publication 9. The report is structured according […]

Borough of Catawissa – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

An independent auditor’s report was conducted on the Liquid Fuels Tax Fund Forms MS-965 for the Borough of Catawissa, Columbia County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2023. The examination was done in accordance with attestation standards and Government Auditing Standards, ensuring the fund’s compliance with the Pennsylvania Department of […]

Centralia Fire Co. Firemen’s Relief Association – Columbia County – Audit Period January 1, 2021 to December 31, 2023

A Limited Procedures Engagement was conducted on the Centralia Fire Co. Firemen’s Relief Association for the period from January 1, 2021, to December 31, 2023. The purpose was to determine whether funds were expended for authorized purposes and if state aid funds were received and deposited per the Volunteer Firefighters’ Relief Association Act and Act […]

Township of North Centre – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

Township of Sugarloaf – Columbia County – Liquid Fuels Tax Fund for the Period January 1, 2019 to December 31, 2021