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PA Department of the Auditor General

Fine Wine & Good Spirits #1009 – Sarver, Butler County – For the Period October 28, 2025 to September 20, 2026

The examination report for Fine Wine and Good Spirits Store 1009 reviewed store operations from October 28, 2025, to September 20, 2026. The examination assessed compliance with Pennsylvania Liquor Control Board (PLCB) procedures, including inventory management, cash handling, sales, and asset verification. The audit confirmed no significant discrepancies or violations of PLCB operating procedures at […]

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Fine Wine & Good Spirits #1008 – Slippery Rock, Butler County – For the Period August 13, 2025 to July 23, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 1008 was examined for compliance with operating procedures between August 13, 2025, and July 23, 2026. The examination reviewed various operational aspects, including inventory counts and financial record comparisons. The store generally complied with PLCB procedures, except for an issue related to change orders. […]

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Fine Wine & Good Spirits #1003 – Butler, Butler County – For the Period September 3, 2025 to August 2, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 1003 in Butler, PA was examined for the period from September 3, 2025, to August 2, 2026. The examination aimed to ensure compliance with PLCB operating procedures without adhering to professional auditing standards. Key activities included inventory verification, cash management, and adherence to internal […]

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Callery Volunteer Firefighters’ Relief Association – Butler County – Audit Period January 1, 2023 to December 31, 2025

A compliance audit of the Callery Volunteer Firefighters’ Relief Association in Butler County, Pennsylvania, was completed for the period from January 1, 2023, to December 31, 2025. The audit aimed to verify if corrective actions were taken from a prior audit and check compliance with state laws concerning state aid receipt and fund expenditure. The […]

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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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Pennsylvania Department
of the Auditor General