AuditsAudit County: Lackawanna County

Fine Wine & Good Spirits #3521 – Covington Township, Lackawanna County – For the Period July 18, 2024 to July 30, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3521 underwent an examination by the Department of the Auditor General for compliance with PLCB procedures from July 18, 2024, to July 30, 2025. While the report found the store generally compliant, it identified issues in handling tax-exempt sales, specifically improper documentation. Missing required […]

Fine Wine & Good Spirits #3523 – Eynon, Lackawanna County – For the Period July 29, 2024 to July 14, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3523 underwent an examination for the period of July 29, 2024, to July 14, 2025, by the Department of the Auditor General. The examination aimed to evaluate compliance with PLCB operating procedures. The examination included inventory checks, financial auditing, and adherence to internal controls. […]

Fine Wine & Good Spirits #3522 – Scranton, Lackawanna County – For the Period November 6, 2024 to July 16, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Store 3522 in Lackawanna County from November 6, 2024, to July 16, 2025. The Auditor General inspected the store’s operations to ensure compliance with PLCB procedures. Key procedures included inventory verification, cash and deposit accuracy checks, and compliance with internal controls. The examination found no […]

Elmhurst-Roaring Brook Volunteer Firefighter’s Relief Association – Lackawanna County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Elmhurst-Roaring Brook Volunteer Firefighter’s Relief Association for January 1, 2022, to December 31, 2024, to ensure funds were expended per the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The procedure reviewed documentary evidence of financial transactions, interviewing officials, and verifying state aid deposits. […]

Township of Ransom – Lackawanna County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Township of Ransom, Lackawanna County, Pennsylvania, scrutinizes the Liquid Fuels Tax Fund’s Form MS-965 With Adjustments for 2023. The examination adhered to standards set by the AICPA and Government Auditing Standards, aiming to ensure that the form is presented correctly according to the Pennsylvania Department of Transportation’s criteria. The […]

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

The Independent Auditor’s Report for the Borough of Olyphant’s Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024, indicates that the Forms MS-965 With Adjustments are presented accurately in compliance with Pennsylvania’s Department of Transportation criteria. The report involved an examination conducted according to American Institute of Certified Public […]

Thornhurst, Township of – Lackawanna County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

Township of Spring Brook – Lackawanna County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

Township of South Abington – Lackawanna County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

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