AuditsAudit County: Luzerne County
Borough of Dupont – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024
The Independent Auditor’s Report examines Form MS-965 with Adjustments for the Borough of Dupont’s Liquid Fuels Tax Fund for 2024. The audit disclosed no significant deficiencies or fraudulent activities, except for a duplicate invoice payment. This is an automated summary. Please rely on the contents included in the released audit report.
Fine Wine & Good Spirits #4017 – Plains, Luzerne County – For the Period July 16, 2024 to August 25, 2025
The Pennsylvania Liquor Control Board examined the operations of Fine Wine and Good Spirits Store 4017 from July 16, 2024, to August 25, 2025. Under statutory authority, the examination focused on compliance with PLCB procedures, including inventory accuracy, deposit handling, clerk performance, and capital asset verification. While the store generally complied with PLCB procedures, two […]
Fine Wine & Good Spirits #4006 – Luzerne, Luzerne County – For the Period August 27, 2024 to August 10, 2025
The Pennsylvania Liquor Control Board (PLCB) conducted an examination of the Fine Wine and Good Spirits Store 4006 in Luzerne, PA, covering operations from August 27, 2024, to August 10, 2025. The examination assessed compliance with PLCB procedures, focusing on inventory management, deposit accounting, and internal control adherence. The store generally complied with procedures, but […]
West Wyoming Hose Co. #1 Firemen’s Relief Association – Luzerne County – Audit Period January 1, 2023 to December 31, 2024
The compliance audit of the West Wyoming Hose Co. #1 Firemen’s Relief Association covered the period from January 1, 2023, to December 31, 2024. Conducted under the authority of Pennsylvania laws, the audit aimed to verify if the association had addressed issues identified in the previous audit and was complying with relevant state laws and […]
Township of Salem – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024
The audit report examines the Liquid Fuels Tax Fund of Salem Township, Luzerne County, for 2024, confirming compliance with Pennsylvania Department of Transportation regulations. The audit, by independent auditor Timothy L. DeFoor, follows attestation standards and ensures ethical requirements are met. Specifically, the report reviews Form MS-965 for expenditure summaries, fund balances, and equipment purchase […]
Borough of Duryea – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024
The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Borough of Duryea’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2024. This form, managed per the criteria in the Department of Transportation’s Publication 9, summarizes the allocation and expenditures of liquid fuels taxes used for road maintenance. Audited in […]
Township of Union – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024
This report is an independent auditor’s examination of the Liquid Fuels Tax Fund for the Township of Union, Luzerne County, Pennsylvania, for the year 2024. The audit follows standards set by the American Institute of Certified Public Accountants and the Government Auditing Standards. The audit’s purpose is to ensure that the Form MS-965 With Adjustments […]
Township of Rice – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024
The independent auditor’s report examined the Township of Rice’s Form MS-965 With Adjustments for its Liquid Fuels Tax Fund from January 1, 2024, to December 31, 2024. The audit was conducted in compliance with the standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, ensuring a thorough assessment of risks […]
Borough of Ashley – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024
The report examines the Liquid Fuels Tax Fund of the Borough of Ashley, Luzerne County, for the year 2024. The municipality’s management is responsible for the accuracy of Form MS-965, which follows criteria specified by the Pennsylvania Department of Transportation (PennDOT) and detailed in its Publication 9. The independent auditor’s role, as outlined in Government […]