The Local General Government code provides that any information obtained from “a tax audit, tax return, tax report, investigation of tax liability, administrative hearing regarding tax liability or verification with respect to tax liability” is confidential, and the OOR has found that this restriction applies even in cases where taxes are levied against entities other than individuals. 2025-0197

Unlawful discrimination complaints filed with the Pennsylvania Human Relations Commission are exempt as noncriminal investigatory records. 2025-0426

The Educator Discipline Act prohibits the release of complaints filed against a teacher unless or until discipline is imposed. 2024-2950

The bank statements of a booster club for a specific school activity were found to be a record of a school district and subject to release. 2025-0069