Osceola Mills Firemen’s Relief Association of The Borough of Osceola Mills, County of Clearfield, State of Pennsylvania – Audit Period January 1, 2022 to December 31, 2023

A compliance audit of the Osceola Mills Firemen’s Relief Association in Pennsylvania was conducted for the period from January 1, 2022, to December 31, 2023. Authorized by state regulations and the VFRA Act, the audit evaluated the association’s adherence to state laws, contracts, bylaws, and administrative procedures regarding the management of received state aid and fund expenditures. The audit confirmed that the relief association was largely compliant in all significant respects. The association received state aid allocations from Decatur Township and Osceola Mills Borough, totaling $32,672 in expenditures, with $90 identified as unauthorized. The association officers were responsible for establishing effective internal controls to ensure compliance and the safeguarding of assets. Audit findings and recommendations were discussed with the association’s management, who were thanked for their cooperation. The report is publicly available and was distributed to relevant officials and municipalities.