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PA Department of the Auditor General

Borough of Woodcock – Crawford County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit examines the Liquid Fuels Tax Fund (Form MS-965 With Adjustments) for the Borough of Woodcock, Crawford County, Pennsylvania, from January 1, 2024, to December 31, 2024. The law allocates funds to municipalities for maintaining roads based on local road mileage and population. The funds are deposited into a special fund and must be […]

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Township of West Finley – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

This audit reviewed the Township of West Finley’s Liquid Fuels Tax Fund for the period of January 1, 2022, to December 31, 2024. The audit examined Forms MS-965 with adjustments, which are crucial for the Pennsylvania Department of Transportation’s (PennDOT) compliance monitoring. The report disclosed that $64,148.77 was transferred from the Liquid Fuels Fund to […]

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Borough of Waterford – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit for the Borough of Waterford’s Liquid Fuels Tax Fund covers the period from January 1, 2024, to December 31, 2024. The audit examined the Form MS-965 With Adjustments and found it accurately presented per the Department of Transportation’s criteria. The Liquid Fuels Tax Fund allocates state funds for local road and bridge maintenance, […]

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Borough of Washingtonville – Montour County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit examines Form MS-965 with adjustments for the Liquid Fuels Tax Fund of Washingtonville Borough, Montour County, for 2024. The report, complying with specific attestation standards, ensures the form aligns materially with criteria set by the Pennsylvania Department of Transportation and is presented accurately for regulatory purposes. The Liquid Fuels Tax Municipal Allocation Law […]

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

The audit examined the Forms MS-965 for the Liquid Fuels Tax Fund of the Township of Tulpehocken, Berks County, Pennsylvania, for the period of January 1, 2023, to December 31, 2024. The township’s management is responsible for presenting these forms in accordance with specific criteria set by the Pennsylvania Department of Transportation. The audit found […]

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Allegheny County Treasurer – Hunting Licenses for the Period July 1, 2019 to June 30, 2023 and Fishing and Dog Licenses for the Period January 1, 2020 to December 31, 2023

The compliance audit of Allegheny County Treasurer’s office, for specified hunting, fishing, and dog license periods, evaluated adherence to state laws regarding collection and remittance of funds to the Commonwealth. Conducted under the authority of Section 401(d) of The Fiscal Code, the audit confirmed overall compliance with regulations, with a noted exception of inadequate internal […]

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North Mountain Volunteer Firemen’s Relief Association – Columbia County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the North Mountain Volunteer Firemen’s Relief Association in Columbia County, Pennsylvania, covered January 1, 2022, to December 31, 2024. Conducted under state law requirements, its primary goals were to confirm if previous audit findings had been addressed and ensure compliance with state laws, contracts, and procedures regarding state aid and fund […]

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

The compliance audit of the Price Township Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, focusing on whether the plan adhered to state laws and regulations. The audit aimed to verify corrective actions from a prior report and evaluate compliance with state requirements for pension […]

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Beech Creek Borough Non-Uniformed Pension Plan – Clinton County – Audit Period January 1, 2024 to December 31, 2024

The compliance audit conducted on the Beech Creek Borough Non-Uniformed Pension Plan for the period January 1, 2024, to December 31, 2024, found that the plan was administered in compliance with applicable state laws and policies. The audit, authorized by Act 205 of 1984, involved verifying state aid deposits, employer contributions, and actuarial report submissions. […]

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Miles Township Volunteer Firefighters Relief Association – Centre County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit conducted on the Miles Township Volunteer Firefighters Relief Association for the period from January 1, 2022, to December 31, 2024, aimed to verify adherence to state laws, contracts, bylaws, and administrative procedures concerning state aid receipt and fund expenditure. The audit, not required to follow Government Auditing Standards, noted compliance with most […]

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Pennsylvania Department
of the Auditor General