AuditsAudit County: Allegheny County

October 27, 2026

Western Pennsylvania Hospital – Allegheny County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program requires the Department of Human Services (DHS) to provide payments to hospitals for uncompensated care. Hospitals can qualify through either an uncompensated care or extraordinary expense approach, both with specific eligibility criteria. The Western Pennsylvania Hospital underwent a procedure to verify claims for eligibility under these approaches, revealing that from five […]

October 27, 2026

Jefferson Regional Medical Center – Allegheny County – Tobacco Settlement Payment Data Year 2027

The Jefferson Regional Medical Center underwent a review by the Pennsylvania Auditor General’s office regarding its eligibility for the Tobacco Settlement Program payments for 2027. This involved an analysis of uncompensated and extraordinary expense claims. The facility reported two extraordinary expense claims for fiscal year 2025, both of which met the criteria set by the […]

October 23, 2026

Borough of Avalon – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Avalon, Allegheny County, Pennsylvania, was conducted for the period of January 1, 2024, to December 31, 2025. The audit aimed to verify the borough’s adherence to PennDOT’s Publication 9 criteria, covering the receipt, expenditure, and reporting of funds from the Pennsylvania Liquid […]

October 19, 2026

Fine Wine & Good Spirits #0282 – White Oak, Allegheny County – For the Period September 4, 2025 to September 9, 2026

An audit was conducted of the Fine Wine and Good Spirits Store 0282, operated by the Pennsylvania Liquor Control Board (PLCB), for the period from September 4, 2025, to September 9, 2026. The focus was on compliance with PLCB procedures, including inventory management, financial accountability, and pricing accuracy. The examination included physical inventory counts, financial […]

October 19, 2026

Fine Wine & Good Spirits #0211 – Gibsona, Allegheny County – For the Period September 2, 2025 to August 27, 2026

The examination of Fine Wine and Good Spirits Store 0211, covering the period from September 2, 2025, to August 27, 2026, found general compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures, with some exceptions. Key findings include recurring issues with tax-exempt sales documentation and classification errors, which may lead to revenue loss. Specifically, […]

October 19, 2026

Fine Wine & Good Spirits #0210 – South Park, Allegheny County – For the Period September 30, 2025 to September 19, 2026

An audit was conducted an of the Fine Wine and Good Spirits Store 0210 in South Park, Pennsylvania, operating under the Pennsylvania Liquor Control Board (PLCB). The examination covered operations from September 30, 2025, to September 19, 2026, to ensure compliance with PLCB procedures. The audit included inventory assessment, cash and deposit verification, and review […]

October 9, 2026

Fine Wine & Good Spirits #6528 – Youngwood, Allegheny County – For the Period September 23, 2025 to August 27, 2026

The examination of Fine Wine and Good Spirits Store 6528 covered the period from September 23, 2025, to August 27, 2026, and reviewed compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The audit included inventory checks, financial deposits, and adherence to internal controls, finding the store generally compliant, except for a repeat finding regarding improper […]

October 8, 2026

Fine Wine & Good Spirits #0297 – West Mifflin, Allegheny County – For the Period August 24, 2025 to August 27, 2026

The examination evaluated the operations of Fine Wine and Good Spirits Store 0297 in West Mifflin, Pennsylvania, for compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures over the period from August 24, 2025, to August 27, 2026. The examination focused on inventory management, financial records, and adherence to PLCB internal controls. One significant […]

October 8, 2026

Fine Wine & Good Spirits #0281 – Glenshaw, Allegheny County – For the Period October 7, 2025 to July 27, 2026

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 0281 in Glenshaw, Pennsylvania, for operations from October 7, 2025, to July 27, 2026. The examination assessed compliance with PLCB operating procedures, though it was not a professional audit. Key areas reviewed included inventory accuracy, financial records, and adherence […]

October 8, 2026

Fine Wine & Good Spirits #0279 – Pittsburgh, Allegheny County – For the Period August 4, 2025 to August 10, 2026

The examination of Fine Wine and Good Spirits Store 0279 in Pittsburgh, covering August 4, 2025, to August 10, 2026, reviewed compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination included reviewing inventory, financial records, and internal controls. The store generally complied with PLCB procedures, but a significant inventory discrepancy exceeding 1% was identified, […]

AuditsAudit County: Allegheny County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General