AuditsAudit County: Allegheny County

October 9, 2025

Fine Wine & Good Spirits #0232 – Pittsburgh, Allegheny County – For the Period November 5, 2024 to August 25, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 0232 for operations during November 5, 2024, to August 25, 2025. This examination, overseen by Auditor General Timothy L. DeFoor, aimed to ensure compliance with PLCB procedures, without adhering to professional auditing standards. Key assessments included inventory checks, deposit […]

October 3, 2025

City of McKeesport Police Pension Plan – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of McKeesport Police Pension Plan covered the period from January 1, 2022, to December 31, 2024, and assessed adherence to applicable laws, regulations, contracts, procedures, and policies. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) authority, the audit focused on state aid deposits, contributions, […]

October 3, 2025

City of McKeesport Officers and Employees Pension Plan – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of McKeesport Officers and Employees Pension Plan covered from January 1, 2022, to December 31, 2024, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. It aimed to assess corrective actions on previous audits and ensure compliance with state laws and plan provisions. Key audit […]

October 3, 2025

City of McKeesport Firefighters Pension Plan – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the City of McKeesport Firefighters Pension Plan for the period between January 1, 2022, and December 31, 2024, as per Act 205 requirements. The audit aimed to verify compliance with state laws, regulations, contracts, procedures, and policies. The methodology included verifying state aid deposits, employer and employee contributions, retirement […]

October 3, 2025

City of McKeesport Combined Pension Plan – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of McKeesport Combined Pension Plan, covering January 1, 2022, to December 31, 2024, assessed compliance with state laws, regulations, and local policies. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, this audit aimed to ensure the plan’s proper administration. The audit included verifying state aid deposits, […]

October 2, 2025

Ross Township Fireman’s Relief Association – Allegheny County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The audit conducted on the Ross Township Fireman’s Relief Association for the period January 1, 2022, to December 31, 2024, focused on ensuring that funds were expended for authorized purposes as per state laws. The examination reviewed accounting records and tested transactions totaling $482,647 from the $774,284 spent during this period, confirming they were in […]

September 26, 2025

Borough of Elizabeth – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report examines Forms MS-965 With Adjustments for the Borough of Elizabeth, Allegheny County, covering the Liquid Fuels Tax Fund period from January 1, 2023, to December 31, 2024. The auditor determined that the municipality presented the Forms MS-965 in accordance with established criteria and standards, confirming the accuracy and compliance of the […]

September 24, 2025

Borough of Glen Osborne – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

This attestation engagement concerns the Borough of Glen Osborne’s Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. Conducted by independent auditors, the examination focused on Forms MS-965 with Adjustments according to criteria outlined by the Pennsylvania Department of Transportation (PennDOT). The audit followed standards set by the American Institute of Certified […]

September 23, 2025

Fine Wine & Good Spirits #0279 – Pittsburgh, Allegheny County – For the Period October 24, 2024 to August 2, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0279 in Pittsburgh underwent an examination for its operations between October 24, 2024, and August 2, 2025. Conducted under the jurisdiction of the PLCB and the statutory authority of the Pennsylvania Liquor Code, the examination assessed compliance with operating procedures through inventory counts, deposits […]

September 23, 2025

Fine Wine & Good Spirits #0245 – Pittsburgh, Allegheny County – For the Period October 9, 2024 to August 5, 2025

The examination of Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0245, covering operations from October 9, 2024 to August 5, 2025, found compliance in most areas but identified four repeat findings. These included inventory discrepancies exceeding $200, improper documentation for tax-exempt sales, inappropriate use of instant redeemable coupons along with licensee discounts, […]

AuditsAudit County: Allegheny County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General