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PA Department of the Auditor General

Edwardsville Borough Firemen’s Pension Plan – Luzerne County – Audit Period Ended December 31, 2023

A compliance audit of the Edwardsville Borough Firemen’s Pension Plan was conducted, based on the Municipal Pension Plan Funding Standard and Recovery Act, to determine adherence to relevant state laws and procedures. The audit focused on securing evidence to assess compliance with laws and managing funds properly. It was found that the borough improperly amended […]

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Collier Township Police Pension Plan – Allegheny County – Audit Period Ended December 31, 2023

The compliance audit of the Collier Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the plan adhered to relevant state laws, regulations, contracts, and policies. The audit, targeting the period January 1, 2020, to December 31, 2023, confirmed compliance in most aspects but identified a notable […]

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Collier Township Non-Uniformed Pension Plan – Allegheny County – Audit Period Ended December 31, 2023

The compliance audit of the Collier Township Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the plan’s administration complied with state laws, regulations, and local policies. The audit reviewed state aid deposits, employer and employee contributions, retirement benefits disbursements, and […]

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

The independent auditor’s report examines the Liquid Fuels Tax Fund of Hopewell Township, Beaver County, Pennsylvania, for 2023, assessing compliance with criteria from the Pennsylvania Department of Transportation. The audit, conducted per standards from the American Institute of Certified Public Accountants and Government Auditing Standards, determines the accuracy of Form MS-965 With Adjustments. The report […]

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York Area United Fire and Rescue Administrative Cash Balance Pension Plan – York County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the York Area United Fire and Rescue Administrative Cash Balance Pension Plan to ensure adherence to state laws, regulations, contracts, and local ordinances as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering the period January 1, 2023, to December 31, 2023, assessed state […]

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York Area United Fire and Rescue Union Cash Balance Pension Plan – York County – Audit Period Ended December 31, 2023

The compliance audit conducted on the York Area United Fire and Rescue Union Cash Balance Pension Plan in York County, Pennsylvania, evaluated the plan’s administration concerning state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, which covered the period from January 1, 2023, to December 31, 2023, assessed proper determination and deposit of […]

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York Area United Fire and Rescue Union Defined Benefit Pension Plan – York County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the York Area United Fire and Rescue Union Defined Benefit Pension Plan, following the requirements of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the pension plan’s administration adhered to relevant state laws, regulations, contracts, administrative procedures, and policies. The evaluation covered the […]

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Township of Cleveland – 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 Cleveland in Columbia County, Pennsylvania, focuses on the examination of the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for the year 2023. The report, required by the Pennsylvania Department of Transportation, asserts that except for a previous discrepancy where the township lacked price quotation […]

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Lawrence County – Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund and County Fee for Local Use Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for Lawrence County’s Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and County Fee for Local Use Fund for 2023 was conducted in line with American Institute of Certified Public Accountants standards and Government Auditing Standards. The report reviews forms MS-991 with adjustments, assessing compliance under criteria […]

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

The independent auditor’s report examines the Form MS-965 With Adjustments for Kimmel Township’s Liquid Fuels Tax Fund for 2023. The township’s management is responsible for the form’s presentation per the criteria in the Background section and the Department of Transportation’s Publication 9. The audit followed standards from the American Institute of Certified Public Accountants and […]

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