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AuditsAudit Type: Compliance

March 12, 2026

Borough of Jackson Center – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Borough of Jackson Center’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, to assess adherence to PennDOT’s Publication 9 criteria regarding the receipt, expenditure, and reporting of funds. Procedures included reviewing Form MS-965 through PennDOT’s dotGrants system, verifying internal controls, and testing […]

March 12, 2026

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

The compliance audit of the Township of Gray in Greene County, Pennsylvania, assessed the use and management of Liquid Fuels Tax Fund money for the period January 1, 2024, to December 31, 2024. The audit evaluated the township’s compliance with the Pennsylvania Department of Transportation’s criteria regarding fund receipt, expenditure, and reporting. Key audit procedures […]

March 11, 2026

Fine Wine & Good Spirits #4308 – Grove City, Mercer County – For the Period March 6, 2025 to January 28, 2026

The audit examined the operation of Fine Wine and Good Spirits Store 4308 in Grove City, Pennsylvania, covering a period from March 6, 2025, to January 28, 2026. The audit aimed to determine compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The examination involved verifying inventory accuracy, proper accounting of deposits, review of clerk […]

March 11, 2026

Fine Wine & Good Spirits #3901 – Allentown, Lehigh County – For the Period January 23, 2025 to January 14, 2026

Fine Wine and Good Spirits Store 3901 in Allentown, Pennsylvania, was audited for the period from January 23, 2025, to January 14, 2026. The examination evaluated the store’s compliance with PLCB operating procedures. It included reviewing inventory counts, financial deposits, clerk performance, tax-exempt sales, and verifying that store prices matched PLCB’s approved price lists. The […]

March 11, 2026

Fine Wine & Good Spirits #2512 – Union City, Erie County – For the Period March 13, 2025 to January 13, 2026

The examination report for the Fine Wine and Good Spirits Store 2512 in Union City, Pennsylvania, covered operations from March 13, 2025, to January 13, 2026. Conducted under the Pennsylvania Liquor Code, the examination aimed to verify compliance with Pennsylvania Liquor Control Board (PLCB) procedures. It included inventory checks, deposit reviews, and verification of internal […]

March 11, 2026

Fine Wine & Good Spirits #1508 – Parkesburg, Chester County – For the Period February 4, 2025 to February 9, 2026

An examination of Fine Wine and Good Spirits Store 1508 in Chester County was conducted for the period February 4, 2025, to February 9, 2026. Under the statutory authority of the Pennsylvania Liquor Code, the examination assessed compliance with PLCB operating procedures. Key evaluation areas included inventory accuracy, deposit accounting, internal controls, cash records, price […]

March 11, 2026

Fine Wine & Good Spirits #1406 – State College, Centre County – For the Period January 28, 2025 to January 26, 2026

The Pennsylvania Liquor Control Board (PLCB)’s Fine Wine and Good Spirits Store 1406 in State College, Pennsylvania, was audited and operations from January 28, 2025, to January 26, 2026, were examined. The audit aimed to ensure compliance with PLCB procedures, focusing on inventory accuracy, cash management, financial reporting, and internal controls. The examination confirmed that […]

March 11, 2026

Fine Wine & Good Spirits #0938 – Warminster, Bucks County – For the Period January 30, 2025 to January 27, 2026

An examination of the Fine Wine and Good Spirits Store 0938 in Warminster, PA, covered operations from January 30, 2025, to January 27, 2026. This examination ensured compliance with Pennsylvania Liquor Control Board (PLCB) procedures, focusing on inventory counts, financial deposits, clerk performance, and internal controls. It was conducted under the statutory authority of the […]

March 11, 2026

Fine Wine & Good Spirits #0605 – Kutztown, Berks County – For the Period February 3, 2025 to January 27, 2026

An examination was conducted on Fine Wine and Good Spirits Store 0605 in Kutztown, Pennsylvania, for its operations from February 3, 2025, to January 27, 2026. The audit involved checking inventory records against physical counts, reviewing financial deposits, verifying compliance with internal controls, and ensuring the accuracy of cash on hand. The analysis also included […]

March 11, 2026

Fine Wine & Good Spirits #0403 – Ambridge, Beaver County – For the Period March 5, 2025 to December 8, 2025

The examination of the Fine Wine and Good Spirits Store 0403, operated by the Pennsylvania Liquor Control Board (PLCB), covered operations from March 5, 2025, to December 8, 2025. The examination aimed to ensure compliance with PLCB operating procedures. The report highlights two key findings: First, an inventory discrepancy exceeding 1% was identified, a repeat […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General