AuditsAudit County: Lancaster County

September 10, 2025

Fine Wine & Good Spirits #3621 – Lancaster, Lancaster County – For the Period July 18, 2024 to July 29, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3621 in Lancaster was examined for compliance with operating procedures from July 18, 2024, to July 29, 2025. The examination identified two key issues: improper documentation of tax-exempt sales and inventory discrepancies exceeding $200. The tax-exempt sales issue was a repeat finding where required […]

September 9, 2025

West Lampeter Township Police Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the West Lampeter Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether corrective actions on previous findings were taken and if the plan complied with state laws and regulations for a period ending December 2024. The audit verified state aid deposits, employer and […]

September 9, 2025

West Lampeter Township Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the West Lampeter Township Non-Uniformed Pension Plan following the Municipal Pension Plan Funding Standard and Recovery Act, focusing primarily on corrective actions from previous audits and compliance with state laws and regulations for a period ending December 31, 2024. The audit verified compliance in areas such as the determination […]

September 9, 2025

Fine Wine & Good Spirits #3611 – Elizabethtown, Lancaster County – For the Period June 13, 2024 to June 26, 2025

The examination report for Fine Wine and Good Spirits Store 3611, operated by the Pennsylvania Liquor Control Board, reviewed operations between June 13, 2024, and June 26, 2025. The examination assessed compliance with PLCB procedures including inventory, financial deposits, clerk performance, and tax-exempt sales. While overall compliance with operating procedures was found, a repeat issue […]

September 8, 2025

The Ephrata Firefighters Relief Association of the Pioneer Steam Fire Engine Company No. 1 of Ephrata, Pennsylvania – Lancaster County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of The Ephrata Firefighters Relief Association of the Pioneer Steam Fire Engine Company No. 1 in Ephrata, Pennsylvania, covered January 1, 2021, to December 31, 2023. Conducted under Pennsylvania state authority, the audit assessed the association’s adherence to state laws, contracts, bylaws, and administrative procedures relating to the management and expenditure of […]

September 8, 2025

New Danville Fire Company Relief Association – Lancaster County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the New Danville Fire Company Relief Association in Lancaster County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The LPE assessed whether funds were spent per the VFRA Act and whether state aid funds were properly received and deposited. The review involved examining financial documents and […]

September 4, 2025

Leacock Township Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Leacock Township Non-Uniformed Pension Plan, conducted under the authority of Act 205, revealed that the plan was administered in accordance with state laws, regulations, and local policies through December 31, 2024. The audit assessed corrective actions from a prior report and compliance with state aid and employer contribution requirements. No […]

September 4, 2025

East Donegal Township Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the East Donegal Township Non-Uniformed Pension Plan, conducted under Act 205, assessed compliance with state laws and regulations. Focusing through December 31, 2024, the audit sought to verify corrective measures from a prior report and ensure the pension plan’s administration adhered to legal guidelines. Key audit procedures included verifying the timely […]

September 4, 2025

Willow Street Fireman’s Relief Association – Lancaster County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Willow Street Fireman’s Relief Association for January 1, 2021, to December 31, 2024. The LPE determined compliance with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984, assessing if funds were expended for authorized purposes and state aid was appropriately handled. Expenditures of $289,907 […]

September 4, 2025

The Gap Firemen’s Relief Association – Lancaster County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on The Gap Firemen’s Relief Association in Lancaster County, Pennsylvania, for the period from January 1, 2021, to December 31, 2024. This review, authorized under Pennsylvania state laws, focused on assessing whether funds were expended for authorized purposes and whether state aid was appropriately received and deposited in […]

AuditsAudit County: Lancaster County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General