AuditsAudit County: Luzerne County

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 […]

December 21, 2025

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

The audit for the Township of Hunlock in Luzerne County, Pennsylvania, assesses the municipality’s handling of its Liquid Fuels Tax Fund for the year 2024. The audit evaluated the accuracy of Form MS-965 With Adjustments, used to report fund usage in accordance with guidelines. The auditor confirmed the financial practices met criteria outlined by the […]

December 21, 2025

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

The audit for the Borough of Freeland’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2024, evaluated Form MS-965 with Adjustments. The report confirms compliance with attestation standards by AICPA and U.S. Government Auditing Standards, ensuring that Form MS-965 is properly presented according to the outlined criteria. The audit confirmed the appropriate […]

December 21, 2025

Fine Wine & Good Spirits #4028 – Wilkes-Barre, Luzerne County – For the Period October 21, 2024 to November 11, 2025

An examination was conducted by the Department of the Auditor General on Fine Wine and Good Spirits Store 4028, operated by the Pennsylvania Liquor Control Board (PLCB) in Wilkes-Barre, Pennsylvania, covering the period from October 21, 2024, to November 11, 2025. The examination aimed to assess compliance with PLCB operating procedures but was not performed […]

December 21, 2025

Fine Wine & Good Spirits #4023 – West Pittston, Luzerne County – For the Period September 10, 2024 to October 18, 2025

The examination report for Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 4023, located in West Pittston, covers the period from September 10, 2024, to October 18, 2025. Conducted under the authority of the Pennsylvania Liquor Code, the audit by the Department of the Auditor General assessed compliance with PLCB operating procedures. It […]

December 21, 2025

Fine Wine & Good Spirits #4020 – White Haven, Luzerne County – For the Period September 30, 2024 to November 1, 2025

An examination was conducted on Fine Wine and Good Spirits Store 4020 in White Haven, Pennsylvania, for operations between September 30, 2024, and November 1, 2025. The goal was to ensure compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures, as per statutory authority. The areas reviewed included inventory counts, deposit handling, compliance with internal […]

December 19, 2025

Shades Creek Volunteer Firemen’s Relief Association – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the Shades Creek Volunteer Firemen’s Relief Association covered the period from January 1, 2023, to December 31, 2024. The audit aimed to assess whether corrective actions were taken for previous findings and if state laws were followed concerning state aid and fund expenditure. It was discovered that two out of four […]

December 19, 2025

Dr. Henry M. Laing Volunteer Fireman’s Relief Association – Luzerne County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the Dr. Henry M. Laing Volunteer Fireman’s Relief Association (in Luzerne County, PA) for January 1, 2022, to December 31, 2024. The audit aimed to assess corrective actions taken after a previous audit and verify compliance with state laws, bylaws, and procedures concerning state aid and fund expenditure. Although […]

December 9, 2025

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 […]

December 5, 2025

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. […]

AuditsAudit County: Luzerne County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General