AuditsAudit County: Luzerne County

Fine Wine & Good Spirits #4027 – Pittston, Luzerne County – For the Period September 18, 2024 to October 23, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 4027 in Luzerne County, covering operations from September 18, 2024, to October 23, 2025. The review aimed to ensure compliance with the Board’s operating procedures, examining inventory accuracy, financial handling, and internal control adherence. While the store largely met operational […]

Borough of West Hazleton – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report for the Borough of West Hazleton, Luzerne County, Pennsylvania, focuses on the examination of the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund during January 1, 2023, to December 31, 2024. The report highlights that the municipality’s management is responsible for presenting Forms MS-965 as per the described criteria. […]

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

The independent auditor’s report for the Borough of Laflin, Luzerne County, Pennsylvania, pertains to an attestation engagement examining the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for 2024. Conducted according to American Institute of Certified Public Accountants’ standards and Government Auditing Standards, the audit aimed to ensure the accuracy of the Form […]

Lehigh Valley Hospital Hazleton – Luzerne County – Tobacco Settlement Payment Data for Year 2026

The Lehigh Valley Hospital Hazleton is involved in the Tobacco Settlement Program, which disburses payments to hospitals for uncompensated care services. The facility may qualify for payments based on extraordinary expense claims or uncompensated care scores, using various data elements. An audit was performed to verify claims and inpatient days eligibility for the 2026 payment. […]

Fine Wine & Good Spirits #4002 – Wilkes-Barre, Luzerne County – For the Period October 7, 2024 to October 5, 2025

The Department of the Auditor General conducted an examination of Fine Wine and Good Spirits Store 4002 in Wilkes-Barre, Pennsylvania, a store operated by the Pennsylvania Liquor Control Board (PLCB), covering the period from October 7, 2024, to October 5, 2025. The examination aimed to ensure compliance with PLCB operating procedures by reviewing various store […]

Salem Township Fire Department Fireman’s Relief Association – Luzerne County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of Salem Township Fire Department Fireman’s Relief Association (RA) for the period January 1, 2022, to December 31, 2024, evaluated the RA’s actions taken in response to previous audit findings and its compliance with state laws related to funds and administration. The audit found that the RA took appropriate corrective measures on […]

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

The Township of Dennison in Luzerne County, Pennsylvania, underwent an independent audit of its Liquid Fuels Tax Fund for the 2024 calendar year, concluding with an attestation report dated November 2025. The audit affirmed the township’s compliance with Pennsylvania Department of Transportation standards for Form MS-965 With Adjustments. The Liquid Fuels Tax Fund, sourced from […]

Borough of Edwardsville – 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 Liquid Fuels Tax Fund of the Borough of Edwardsville, Luzerne County, Pennsylvania for 2024. The report aims to assure the Pennsylvania Department of Transportation (PennDOT) that the form meets criteria specified in their guidelines as part of their regulatory authority. The audit followed […]

Township of Dorrance – 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 Township of Dorrance’s Liquid Fuels Tax Fund for 2024. The municipality is responsible for preparing the form according to the criteria outlined in the report’s Background section and the Department of Transportation’s Publication 9. The auditors conducted their examination under attestation standards by […]

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