AuditsAudit County: Allegheny County

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, […]

September 23, 2025

Fine Wine & Good Spirits #0227 – Monroeville, Allegheny County – For the Period October 3, 2024 to August 13, 2025

The Pennsylvania Liquor Control Board examined Fine Wine and Good Spirits Store 0227 in Monroeville, Pennsylvania, covering operations from October 3, 2024, to August 13, 2025. The examination, authorized under the Pennsylvania Liquor Code, aimed to ensure compliance with operating procedures, though it wasn’t conducted with formal auditing standards. Processes involved checking inventory accuracy, deposit […]

September 23, 2025

Fine Wine & Good Spirits #0214 – Pittsburgh, Allegheny County – For the Period August 28, 2024 to July 28, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 0214 in Allegheny County for the period of August 28, 2024, to July 28, 2025. The audit aimed to assess compliance with PLCB’s operating procedures, focusing on inventory management, financial record accuracy, and internal control adherence. The examination revealed […]

September 22, 2025

Forbes Hospital – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program report evaluates Forbes Hospital’s eligibility for the 2026 Tobacco Settlement payments based on uncompensated care services provided to uninsured patients. The report details procedures that verify the accuracy of hospital data concerning extraordinary expense claims and days reported, using data from fiscal years 2023 and 2024. Forbes Hospital reported six eligible […]

September 18, 2025

District Court 05-3-17 – Allegheny County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 05-3-17 in Allegheny County, Pennsylvania, was conducted for the period January 1, 2020, to December 31, 2023, in compliance with Section 401(c) of the Fiscal Code. The audit aimed to evaluate whether the district court complied with state laws, regulations, and AOPC policies regarding the collection, assessment, reporting, and […]

September 16, 2025

Fine Wine & Good Spirits #0235 – Pittsburgh, Allegheny County – For the Period September 13, 2024 to July 15, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 0235 in Pittsburgh, assessing its compliance with PLCB operating procedures from September 13, 2024, to July 15, 2025. The examination focused on inventory management, deposit procedures, clerk performance, and sales compliance. The store generally adhered to PLCB standards, but some […]

September 15, 2025

Borough of Tarentum – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The report presents an independent audit of the Borough of Tarentum’s Liquid Fuels Tax Fund for the period January 1, 2022, to December 31, 2023. Auditors examined the Forms MS-965 With Adjustments to ensure compliance with Pennsylvania Department of Transportation’s criteria, noting that funds are allocated to municipalities for road maintenance based on road mileage […]

September 11, 2025

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

The report is an independent auditor’s examination of the Township of Hampton’s Liquid Fuels Tax Fund Forms MS-965 with adjustments, covering the period from January 1, 2023, to December 31, 2024. The municipality is responsible for completing these forms according to criteria outlined in the Pennsylvania Department of Transportation’s Publication 9. The auditor’s responsibility was […]

September 10, 2025

Fine Wine & Good Spirits #0288 – Pittsburgh, Allegheny County – For the Period September 16, 2024 to July 30, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0288 in Pittsburgh was examined by the Auditor General’s Department from September 16, 2024, to July 30, 2025. The examination, while not conforming to formal auditing standards, assessed compliance with operational procedures. Key areas scrutinized included inventory accuracy, financial deposits, compliance with internal controls, […]

AuditsAudit County: Allegheny County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General