AuditsAudit Type: Compliance

October 28, 2026

Township of Lykens – Dauphin County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit of the Township of Lykens’ Liquid Fuels Tax Fund for the year 2025 was conducted to assess adherence to criteria established by PennDOT’s Publication 9. The audit examined the receipt, expenditure, and reporting of funds, verifying internal control procedures and the accuracy of municipal records, notably through adjustments to Form MS-965. During […]

October 28, 2026

Township of Liberty – Montour County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

The compliance audit of the Township of Liberty’s Liquid Fuels Tax Fund, conducted for the year 2025, aimed to assess compliance with PennDOT’s Publication 9 criteria for fund receipt, expenditure, and reporting, as required by 75 Pa.C.S. § 9010. The audit involved reviewing the township’s operations, internal controls, and financial reports, specifically Form MS-965, testing […]

October 28, 2026

Township of Laporte – Sullivan County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of Laporte Township, Sullivan County, for the year 2025, pursuant to requirements under 75 Pa.C.S. § 9010. The audit assessed compliance with criteria in PennDOT’s Publication 9, focusing on the receipt, expenditure, and reporting of funds. Audit procedures included reviewing Form MS-965, testing expenditure […]

October 28, 2026

Point Marion Borough Police Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted for Point Marion Borough’s Police Pension Plan, Fayette County, Pennsylvania, under Act 205 of 1984, which mandates municipal pension plan audits receiving state aid. The audit evaluated corrective actions taken from previous reports and the plan’s compliance with laws and regulations. The audit found compliance in most areas but noted […]

October 28, 2026

Borough of Hughesville – Lycoming County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of Hughesville Borough, Lycoming County, for January 1, 2024, to December 31, 2025, in line with 75 Pa.C.S. § 9010. The audit aimed to check adherence to PennDOT’s guidelines on handling Liquid Fuels Tax Funds, focusing on receipt, expenditure, and reporting. Key audit procedures […]

October 28, 2026

Point Marion Borough Non-Uniformed Union Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Point Marion Borough Non-Uniformed Union Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit, covering January 1, 2024, to December 31, 2025, aimed to verify corrective actions on prior findings and ensure the plan’s administration complied with applicable laws and procedures. […]

October 28, 2026

Township of Fairfield – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Township of Fairfield, Westmoreland County, Pennsylvania, was conducted for the period from January 1, 2024, to December 31, 2025, following the requirements outlined in 75 Pa.C.S. § 9010. The audit aimed to determine compliance with the Pennsylvania Department of Transportation’s (PennDOT) Publication 9 regarding […]

October 28, 2026

Millerstown Borough Non-Uniformed Pension Plan – Perry County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Millerstown Borough Non-Uniformed Pension Plan was conducted under the authority of Act 205, which mandates audits for municipalities receiving state pension aid. The audit aimed to evaluate corrective actions from previous reports and ensure compliance with laws and regulations during 2024-2025. Testing included verification of state aid deposits, employer and […]

October 28, 2026

Township of Cooper – Montour County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

The compliance audit for the Liquid Fuels Tax Fund of the Township of Cooper, Montour County, Pennsylvania, covered the year 2025. The goal was to verify adherence to criteria set by PennDOT’s Publication 9 concerning the management and reporting of Liquid Fuels Tax money. The audit involved examining municipal records, meeting minutes, and the completion […]

October 28, 2026

Middle Smithfield Township Non-Uniformed Pension Plan – Monroe County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Middle Smithfield Township Non-Uniformed Pension Plan in Monroe County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984, as amended). The audit aimed to determine if the township officials took corrective actions from a prior report and whether the […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General