AuditsAudit County: Luzerne County

March 18, 2026

City of Nanticoke Police Pension Plan – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the City of Nanticoke Police Pension Plan for the period from January 1, 2023, to December 31, 2024. The audit aimed to determine compliance with state laws, regulations, contracts, procedures, and local policies using methods such as verifying state aid deposits, comparing contributions against legal requirements, ensuring proper calculation […]

March 18, 2026

City of Nanticoke Non-Uniformed Pension Plan – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Nanticoke Non-Uniformed Pension Plan, conducted for January 1, 2023, to December 31, 2024, assessed adherence to state laws, regulations, and local policies. The audit evaluated the proper calculation and deposit of state aid, employer, and employee contributions using governing documents and legal criteria. The results showed that the […]

March 18, 2026

City of Nanticoke Firemen’s Pension Plan – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Nanticoke Firemen’s Pension Plan was conducted for the period from January 1, 2023, to December 31, 2024, following the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) requirements. The audit aimed to assess administrative compliance with state laws, regulations, contracts, and local policies. It covered the […]

February 26, 2026

Hunlock Township Non-Uniformed Pension Plan – Luzerne County – Audit Period January 1, 2021 to December 31, 2024

The audit for the Hunlock Township Non-Uniformed Pension Plan covered the period from January 1, 2021, to December 31, 2024, pursuant to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if previous findings were addressed and if the plan was compliant with relevant laws, regulations, and policies. Methods included […]

February 11, 2026

Fine Wine & Good Spirits #4001 – Wilkes-Barre, Luzerne County – For the Period December 5, 2024 to January 13, 2026

An audit of Fine Wine and Good Spirits Store 4001 was conducted for the period of December 5, 2024, to January 13, 2026, and aimed to ensure compliance with PLCB operating procedures, including inventory accuracy, cash management, and financial records alignment. The audit involved inventory checks, cash deposit reviews, and verification of sales prices with […]

February 9, 2026

Fine Wine & Good Spirits #4033 – Hazleton, Luzerne County – For the Period February 4, 2025 to January 5, 2026

An audit of Fine Wine and Good Spirits Store 4033, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for a period from February 4, 2025, to January 5, 2026. The examination aimed to determine compliance with PLCB operating procedures, including inventory accuracy, cash handling, and adherence to internal controls. Conducted under the Pennsylvania […]

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 […]

AuditsAudit County: Luzerne County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General