AuditsAudit County: Allegheny County

June 18, 2026

Heritage Valley Sewickley – Allegheny County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program report details procedures conducted for Heritage Valley Sewickley in relation to the Tobacco Settlement Payment Data for 2027. Two methods of eligibility include the uncompensated care approach and the extraordinary expense approach. An engagement confirmed that of six claimed potential extraordinary expenses, four met the criteria. The facility’s inpatient and MA […]

June 17, 2026

Fine Wine & Good Spirits #0272 – Pittsburgh, Allegheny County – For the Period June 26, 2025 to May 4, 2026

The department audited Fine Wine and Good Spirits Store 0272 for the period of June 26, 2025, to May 4, 2026, under the authority of the Pennsylvania Liquor Code. The examination aimed to assess compliance with PLCB operating procedures. The audit included a physical inventory count, reviewing financial transactions, and testing internal controls. Three main […]

June 17, 2026

Fine Wine & Good Spirits #0223 – Millvale, Allegheny County – For the Period May 9, 2025 to May 9, 2026

An audit of Fine Wine and Good Spirits Store 0223, under the Pennsylvania Liquor Control Board, was conducted for the period from May 9, 2025, to May 9, 2026. The audit was limited to evaluating compliance with PLCB operational procedures rather than adhering to professional auditing standards. Key findings revealed some compliance issues, including an […]

June 17, 2026

Fine Wine & Good Spirits #0220 – Oakmont, Allegheny County – For the Period May 27, 2025 to May 18, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0220 in Oakmont, PA, underwent a review by the Department of the Auditor General for the period of May 27, 2025, to May 18, 2026. The review, conducted under statutory authority, assessed compliance with PLCB procedures. Key examination aspects included inventory counts, deposit reviews, […]

June 17, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Franklin Park, Allegheny County, was conducted for the period from January 1, 2023, to December 31, 2024. The audit aimed to determine compliance with the Pennsylvania Department of Transportation’s criteria for the receipt, expenditure, and reporting of these funds. Audit procedures included […]

June 12, 2026

Fine Wine & Good Spirits #0218 – Pittsburgh, Allegheny County – For the Period June 27, 2025 to April 19, 2026

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of the Fine Wine and Good Spirits Store 0218 in Pittsburgh, covering operations from June 27, 2025, to April 19, 2026. The examination, authorized under the Pennsylvania Liquor Code, aimed to assess compliance with PLCB procedures. Primary findings indicated two issues: an inventory discrepancy exceeding 1% […]

June 10, 2026

North Fayette Township Volunteer Firemen’s Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was performed for the North Fayette Township Volunteer Firemen’s Relief Association in Allegheny County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit aimed to assess compliance with state laws, contracts, bylaws, and procedures regarding state aid receipt and fund expenditure. The audit, not following U.S. government auditing standards, concluded […]

June 8, 2026

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

The compliance audit of the Borough of Millvale’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, reviewed compliance with the relevant criteria outlined in Pennsylvania’s legislation and PennDOT’s Publication 9. Procedures involved reviewing financial reports and conducting various tests to ensure internal controls and accurate reporting. Adjustments were made to correct […]

June 4, 2026

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

The compliance audit for the Borough of West Homestead’s Liquid Fuels Tax Fund covered the period from January 1, 2024, to December 31, 2024. This audit aimed to verify compliance with PennDOT Publication 9 criteria regarding the management of Liquid Fuels Tax Funds. The process included examining Form MS-965, assessing internal controls, and ensuring timely […]

June 4, 2026

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

A compliance audit was conducted for the Borough of Verona’s Liquid Fuels Tax Fund covering January 1, 2024, to December 31, 2024. The audit aimed to assess whether the Borough adhered to the Pennsylvania Department of Transportation’s criteria for managing Liquid Fuels Tax money, focusing on receipt, expenditure, and reporting as outlined in PennDOT’s Publication […]

AuditsAudit County: Allegheny County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General