AuditsAudit County: Luzerne County

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

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 […]