AuditsAudit County: Philadelphia County

August 27, 2026

Fine Wine & Good Spirits #5117 – Philadelphia, Philadelphia County – For the Period April 10, 2025 to June 24, 2026

The examination of Fine Wine and Good Spirits Store 5117 was conducted for the period from April 10, 2025, to June 24, 2026. The examination reviewed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The examination involved verifying inventory, deposits, clerical performance, sales, and adherence to internal controls. The examination resulted in one significant […]

August 27, 2026

Fine Wine & Good Spirits #5101 – Philadelphia, Philadelphia County – For the Period June 23, 2025 to June 16, 2026

The examination of Fine Wine and Good Spirits Store 5101 reviewed store operations from June 23, 2025, to June 16, 2026. Conducted under statutory authority from the Pennsylvania Liquor Code, the examination reviewed compliance with PLCB operating procedures. The scope included inventory management, financial deposit handling, compliance with internal controls, and verification of sales prices. […]

August 12, 2026

Fine Wine & Good Spirits #9118 – Philadelphia, Philadelphia County – For the Period March 20, 2025 to June 17, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 9118 in Philadelphia was audited for a period from March 20, 2025, to June 17, 2026. The audit, conducted under statutory authority, reviewed compliance with PLCB procedures, inventory accuracy, deposits, cash handling, sales compliance, and asset presence. Procedures included inventory counts, deposit reviews, and […]

July 31, 2026

Fine Wine & Good Spirits #5163 – Philadelphia, Philadelphia County – For the Period June 25, 2025 to May 26, 2026

The Pennsylvania Liquor Control Board’s (PLCB) Fine Wine and Good Spirits Store 5163 in Philadelphia was audited for the period of June 25, 2025, to May 26, 2026, to ensure compliance with authorized procedures. The audit reviewed inventory management, cash handling, and overall compliance with PLCB guidelines. While the store largely met procedures, a repeat […]

July 29, 2026

Roxborough Memorial Hospital – Philadelphia County – Tobacco Settlement Payment Data Year 2027

Roxborough Memorial Hospital was audited regarding its eligibility for payments under the Tobacco Settlement Act of 2001 for a portion of its uncompensated care services. The evaluation focused on reported extraordinary expense claims, substantiation of reported claims, and total inpatient days as of June 30, 2025, and June 30, 2024, respectively. Seven out of eight […]

July 20, 2026

Fine Wine & Good Spirits #5168 – Philadelphia, Philadelphia County – For the Period May 13, 2025 to May 10, 2026

Fine Wine and Good Spirits Store 5168 in Philadelphia was audited for compliance with Pennsylvania Liquor Control Board procedures from May 13, 2025, to May 10, 2026. While the store generally complied, an inventory discrepancy exceeding 1% was identified, attributed to potential theft or scanning and shipment errors. This discrepancy involved a net retail value […]

July 17, 2026

Penn Presbyterian Medical Center – Philadelphia County – Tobacco Settlement Payment Data Year 2027

The 2027 Tobacco Settlement Program report for Penn Presbyterian Medical Center evaluates the eligibility of payments for uncompensated care and extraordinary expenses under the Tobacco Settlement Act. The facility did not qualify for extraordinary expense payments as they did not submit necessary documentation, relying instead on the uncompensated care score, which uses data elements like […]

July 17, 2026

Hospital of the University of Pennsylvania – Philadelphia County – Tobacco Settlement Payment Data Year 2027

The Hospital of the University of Pennsylvania was audited for eligibility to receive payments from the Tobacco Settlement Act for uncompensated care services. Payments are based on uncompensated care scores or extraordinary expense claims. The hospital reported 38 claims as potential extraordinary expense claims totaling $35,894,214.35 but chose not to submit the required documentation. Consequently, […]

July 13, 2026

Fine Wine & Good Spirits #5174 – Philadelphia, Philadelphia County – For the Period March 12, 2025 to April 19, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 5174 was audited for operations for the period March 12, 2025, to April 19, 2026. The audit reviewed compliance with PLCB operating procedures. Key activities included inventory assessments, deposit reviews, and compliance tests. Notable findings were an inventory discrepancy exceeding 1% and improper documentation […]

July 13, 2026

Fine Wine & Good Spirits #5156 – Philadelphia, Philadelphia County – For the Period June 24, 2025 to May 12, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 5156 was audited for operations for the period June 24, 2025, to May 12, 2026. The audit reviewed compliance with PLCB procedures, including inventory records, financial deposits, and compliance with PLCB internal controls, among other procedures. The store was generally found to be in […]

AuditsAudit County: Philadelphia County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General