AuditsAudit County: Luzerne County

February 4, 2026

Township of Hazle – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The Independent Auditor’s Report for the Township of Hazle, Luzerne County, reviewed the Liquid Fuels Tax Fund Form MS-965 with Adjustments for 2024. The auditor expressed an opinion that the form accurately presents the fund’s information as required by Pennsylvania’s Department of Transportation (PennDOT). The audit followed AICPA and Government Auditing Standards, ensuring systematic procedures […]

February 4, 2026

Borough of Forty Fort – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The independent auditor conducted an examination of the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Forty Fort, Luzerne County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2024. The report was prepared in accordance with the standards established by the American Institute of Certified Public […]

January 22, 2026

Fine Wine & Good Spirits #4036 – Edwardsville, Luzerne County – For the Period December 4, 2024 to December 3, 2025

An examination of Fine Wine and Good Spirits Store 4036 in Edwardsville was conducted for the period from December 4, 2024, to December 3, 2025. The examination focused on compliance with PLCB operating procedures, assessing inventory counts, financial deposits, and various compliance reports, among other controls. The results indicated that the store adhered to all […]

January 22, 2026

Fine Wine & Good Spirits #4034 – Wyoming, Luzerne County – For the Period December 8, 2024 to December 2, 2025

The Fine Wine and Good Spirits Store 4034, managed by the Pennsylvania Liquor Control Board (PLCB), was audited for the period of December 8, 2024, to December 2, 2025. The examination assessed compliance with PLCB operating procedures through inventory checks, financial deposit reviews, and evaluations of internal controls, cash handling, and pricing accuracy. It found […]

January 16, 2026

Fine Wine & Good Spirits #4035 – Mountain Top, Luzerne County – For the Period December 5, 2024 to December 1, 2025

The audit of the Fine Wine and Good Spirits Store 4035 in Mountain Top, Pennsylvania, covered operations from December 5, 2024, to December 1, 2025, and assessed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. Key aspects of the review included inventory audits, assessment of financial deposits, scrutiny of store compliance with internal controls, […]

January 14, 2026

Borough of Swoyersville – 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 Swoyersville’s Liquid Fuels Tax Fund from January 1, 2024, to December 31, 2024. The auditors assessed whether the form adhered to the criteria outlined by the Pennsylvania Department of Transportation and expressed an opinion based on their findings. The report follows […]

January 14, 2026

Township of Fairmount – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The independent auditor’s report examines the Liquid Fuels Tax Fund Form MS-965 with Adjustments for Fairmount Township, Luzerne County, for 2024. The audit confirms that the form meets all criteria for the Liquid Fuels Tax Fund, which allocates funds based on local road mileage and population. The audit followed ethical standards, providing credible evidence that […]

December 31, 2025

Borough of West Pittston – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit examines the Liquid Fuels Tax Fund of the Borough of West Pittston, Luzerne County, for 2024. The audit concludes that the Form MS-965 With Adjustments accurately presents the required information. The report aims to assist the Pennsylvania Department of Transportation in managing the Liquid Fuels Tax Fund, used for road maintenance. The allocation […]

December 28, 2025

Fine Wine & Good Spirits #4025 – Conyngham, Luzerne County – For the Period October 28, 2024 to November 19, 2025

An examination of Fine Wine and Good Spirits Store 4025 in Conyngham, Pennsylvania, was conducted for the period from October 28, 2024, to November 19, 2025. The audit aimed to verify the store’s compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures. Multiple areas were reviewed, including inventory management, cash handling, deposit verification, compliance […]

December 28, 2025

Fine Wine & Good Spirits #4003 – Dallas, Luzerne County – For the Period November 12, 2024 to November 2, 2025

The examination of Fine Wine and Good Spirits Store 4003 covered November 12, 2024, to November 2, 2025 and reviewed inventory management, financial deposits, clerk performance, and internal controls, generally finding compliance except for an issue with untimely lottery deposits. Specifically, it was noted that lottery funds were not deposited daily as required, which increases […]

AuditsAudit County: Luzerne County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General