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AuditsAudit Type: Compliance

April 17, 2026

Township of West Pennsboro – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

An audit was conducted on the Township of West Pennsboro’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, to assess compliance with the Pennsylvania Department of Transportation’s (PennDOT) criteria as outlined in Publication 9. The procedures included reviewing the submission of Form MS-965, examining internal control compliance, testing expenditures […]

April 17, 2026

Township of Upper Burrell – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Township of Upper Burrell’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2024, was conducted to verify compliance with criteria outlined in PennDOT’s Publication 9. Audit procedures included examining Form MS-965 submissions, reviewing supporting documentation for expenditures, and ensuring timely deposits of state aid. An adjustment to […]

April 17, 2026

Borough of Shiremanstown – Cumberland County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Shiremanstown, conducted for the period January 1, 2023, to December 31, 2024, evaluated adherence to PennDOT’s Publication 9 criteria concerning receipt, expenditure, and reporting practices. The audit involved reviewing municipal records, communicating with officials, and assessing internal control procedures. The audit found […]

April 16, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for the Township of Lake, Mercer County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2024. It aimed to assess the municipality’s adherence to the criteria outlined in the Pennsylvania Department of Transportation’s Publication 9. This involved verifying receipt, expenditure, and reporting of […]

April 16, 2026

Borough of Bear Lake – Warren County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Bear Lake, Warren County, Pennsylvania, covered the period from January 1, 2024, to December 31, 2024, as required by 75 Pa.C.S. § 9010. The purpose was to evaluate municipal compliance with PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid […]

April 16, 2026

District Court 49-3-03 – Centre County – Audit Period January 1, 2020 to December 31, 2024

The compliance audit of District Court 49-3-03 in Centre County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2024, was conducted to assess adherence to state laws and AOPC procedures related to the collection, reporting, and remittance of funds on behalf of the Commonwealth. The audit faced limitations as certain case information […]

April 16, 2026

Fine Wine & Good Spirits #6308 – Canonsburg, Washington County – For the Period May 5, 2025 to March 9, 2026

The Licensee Service Center 6308, operated by the PLCB, was audited for operations from May 5, 2025, to March 9, 2026. Under the statutory authority of 47 P.S. § 3-306, the audit ensured the center’s compliance with PLCB procedures, including inventory, financial deposits, cash handling, and internal controls. The examination found Licensee Service Center 6308 […]

April 16, 2026

Fine Wine & Good Spirits #4651 – Horsham, Montgomery County – For the Period February 20, 2025 to March 11, 2026

The Pennsylvania Liquor Control Board’s Store 4651 in Montgomery County underwent an audit for the period from February 20, 2025, to March 11, 2026. This audit aimed to ensure compliance with the PLCB operating procedures and included inventory checks, cash handling reviews, and compliance testing of various sales and pricing practices. The examination identified no […]

April 16, 2026

Fine Wine & Good Spirits #3922 – Bethlehem, Lehigh County – For the Period March 27, 2025 to March 9, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3922 in Bethlehem was audited for the period from March 27, 2025, to March 9, 2026. The audit, conducted under statutory authority, aimed to verify compliance with PLCB operating procedures. It involved inventory checks, deposit reviews, assessments of internal controls, and verification of sales […]

April 16, 2026

Fine Wine & Good Spirits #1010 – Seven Fields, Butler County – For the Period May 14, 2025 to March 10, 2026

The audit of the Fine Wine and Good Spirits Store 1010 in Butler County reviewed operations from May 14, 2025, to March 10, 2026. The audit reviewed compliance with PLCB operating procedures, including inventory management, financial record consistency, and adherence to internal controls. Key procedures involved inventory counts, cash and deposit reviews, and compliance tests […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General