Audits

Union Township Non-Uniformed Pension Plan – Lebanon County – Audit Period Ended December 31, 2023

The compliance audit for the Union Township Non-Uniformed Pension Plan was conducted as required by Act 205. The audit aimed to verify if municipal officials addressed previous findings and ensured pension plan compliance with relevant laws and regulations. The audit covered January 1, 2022, to December 31, 2023, checking state aid deposits, employer contributions, retirement […]

Nazareth Borough Police Pension Plan – Northampton County – Audit Period Ended December 31, 2023

In March 2025, a compliance audit was conducted on the Nazareth Borough Police Pension Plan in Northampton County, Pennsylvania. The audit was carried out under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. Its primary goal was to assess whether the pension plan adhered to relevant state laws, regulations, contracts, and […]

Nazareth Borough Non-Uniformed Pension Plan – Northampton County – Audit Period Ended December 31, 2023

The compliance audit of the Nazareth Borough Non-Uniformed Pension Plan, conducted under Act 205, focused on compliance with state laws and regulations regarding pension plan administration for the period from January 1, 2019, to December 31, 2023. The objectives were to assess if prior audit recommendations were implemented and if the plan adhered to legal […]

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

A compliance audit of the Shickshinny Borough Police Pension Plan covering January 1, 2020, to December 31, 2023, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The primary objective was to evaluate whether the pension plan adhered to applicable laws, regulations, contracts, procedures, and local policies. Audit procedures verified state aid […]

Township of Cadogan – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report examines the Liquid Fuels Tax Fund Forms MS-965 with adjustments for the Township of Cadogan, Armstrong County, for the period January 1, 2022, to December 31, 2023. The township’s management is responsible for ensuring the Forms MS-965 are completed in accordance with the criteria described in the report’s Background section and […]

Township of Cowanshannock – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Township of Cowanshannock in Armstrong County, Pennsylvania, examined the Forms MS-965 with adjustments related to the Liquid Fuels Tax Fund for January 1, 2022, to December 31, 2023. The municipality’s management is responsible for presenting these forms according to the criteria in the Department of Transportation’s Publication 9. The […]

Borough of Middleport – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The audit report examines the Borough of Middleport’s Liquid Fuels Tax Fund for January 1, 2020, to December 31, 2023. The audit, conducted per standards from relevant accounting and governmental bodies, found the borough’s Forms MS-965, with adjustments, correctly presented the required information per Pennsylvania Department of Transportation’s guidelines. The review included evaluating internal controls […]

Borough of Nanty Glo – Cambria County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report for the Borough of Nanty Glo, Cambria County, Pennsylvania, covers the review of the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period from January 1, 2022, to December 31, 2023. The auditor’s examination, adhering to standards set by the American Institute of Certified Public Accountants and Government Auditing […]

Township of Sandy Lake – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

An independent auditor examined the Liquid Fuels Tax Fund of the Township of Sandy Lake, Mercer County, for the period of January 1, 2023, to December 31, 2023. The audit aimed to ensure the Form MS-965 With Adjustments follows the criteria set by Pennsylvania’s Department of Transportation. Conducted under standards from the American Institute of […]

Township of Sharon – Potter County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023