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PA Department of the Auditor General

Petrolia Volunteer Fire Relief Association – Butler County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Petrolia Volunteer Fire Relief Association (Butler County, PA) was conducted for the period from January 1, 2023, to December 31, 2025. The audit aimed to assess whether the association addressed previous audit findings and complied with applicable laws regarding state aid and fund expenditures. The audit concluded that the association […]

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East Butler Volunteer Firemen’s Relief Association – Butler County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the East Butler Volunteer Firemen’s Relief Association, conducted for the period from January 1, 2023, to December 31, 2025, aimed to evaluate the association’s corrective actions from a prior audit and its compliance with applicable laws and administrative procedures. Results showed that the association largely adhered to relevant regulations, except for […]

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Winfield Township Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2025

The Auditor General conducted a compliance audit of the Winfield Township Non-Uniformed Pension Plan as required by Act 205, which mandates auditing municipalities that receive state aid for pension plans. The audit aimed to verify if previous findings were addressed and if the plan complied with state laws and regulations from January 2024 to December […]

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Saxonburg Borough Police Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Saxonburg Borough Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit examined whether past corrective actions were taken and if the plan was managed according to applicable laws, regulations, and policies. For the period from January 1, 2024, to […]

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Saxonburg Borough Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2025

An audit of the Saxonburg Borough Non-Uniformed Pension Plan assessed compliance with state laws and requirements from January 2024 to December 2025. The audit objectives were to verify implementation of corrective actions from a prior audit and evaluate legal compliance in plan administration. Audit procedures confirmed that the Saxonburg Borough pension plan largely complied with […]

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Fine Wine & Good Spirits #1006 – Butler, Butler County – For the Period April 25, 2025 to April 28, 2026

An audit of Fine Wine and Good Spirits Store 1006, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for the period from April 25, 2025, to April 28, 2026. The audit aimed to determine compliance with PLCB procedures, covering areas such as inventory accuracy, financial records reconciliation, internal controls, cash on hand, sales […]

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Marion Township Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Marion Township Non-Uniformed Pension Plan in Butler County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on whether the pension plan adhered to state laws, regulations, and local policies from January 1, 2025, to December 31, 2025. Key audit […]

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Fine Wine & Good Spirits #1002 – Harmony, Butler County – For the Period June 10, 2025 to April 7, 2026

An audit of Fine Wine and Good Spirits Store 1002 in Harmony, Pennsylvania, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for the period from June 10, 2025, to April 7, 2026. The audit aimed to determine compliance with PLCB operating procedures, covering areas such as inventory management, financial records, internal control compliance, […]

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Borough of West Liberty – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit for the Borough of West Liberty, Butler County, Pennsylvania, reviewed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit adhered to standards by the AICPA and Government Auditing Standards, and found that the forms presented the required information accurately and according […]

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Fine Wine & Good Spirits #1004 – Petrolia, Butler County – For the Period March 27, 2025 to March 25, 2026

The Pennsylvania Liquor Control Board’s (PLCB) Fine Wine and Good Spirits Store 1004 was audited for the period from March 27, 2025, to March 25, 2026. The audit aimed to determine compliance with PLCB operating procedures, focusing on inventory, financial transactions, internal controls, cash handling, sales, pricing, and asset management. The store adhered to all […]

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Pennsylvania Department
of the Auditor General