AuditsAudit Type: Compliance

August 17, 2025

Fine Wine & Good Spirits #5185 – Philadelphia, Philadelphia County – For the Period May 15, 2024 to June 10, 2025

An examination of Fine Wine and Good Spirits Store 5185 was conducted for the period of May 15, 2024, to June 10, 2025. The examination found noncompliance issues despite overall adherence to procedures. Key findings include repeated inventory discrepancies exceeding $200 in value, improper documentation for tax-exempt sales, and excessive cash in register drawers. The […]

August 17, 2025

Fine Wine & Good Spirits #2301 – Broomall, Delaware County – For the Period March 29, 2024 to June 12, 2025

An examination of Licensee Service Center 2301, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for the period from March 29, 2024, to June 12, 2025. The review aimed to ensure compliance with PLCB operating procedures. Key procedures included inventory audits, financial record checks, compliance with internal controls, and asset verification. The examination […]

August 17, 2025

Fine Wine & Good Spirits #1531 – Avondale, Chester County – For the Period May 21, 2024 to June 11, 2025

The examination of Fine Wine and Good Spirits Store 1531 covered operations from May 21, 2024, to June 11, 2025, to assess compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination involved verifying inventory, cash deposits, sales processes, and internal control adherence. While the store generally complied, two repeat issues were noted: improper documentation […]

August 17, 2025

Fine Wine & Good Spirits #1510 – Coatesville, Chester County – For the Period June 10, 2024 to June 3, 2025

An examination of Fine Wine and Good Spirits Store 1510 in Coatesville, Pennsylvania, was conducted for the period June 10, 2024, to June 3, 2025, to assess compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The examination included inventory checks, deposit reviews, compliance with internal controls, and price verifications. The store generally complied with […]

August 17, 2025

Fine Wine & Good Spirits #0270 – Pittsburgh, Allegheny County – For the Period July 31, 2024 to June 4, 2025

The examination of the Fine Wine and Good Spirits Store 0270, conducted over a set period in 2024-2025, found the store largely compliant with Pennsylvania Liquor Control Board (PLCB) regulations. The examination assessed inventory accuracy, financial record maintenance, and overall adherence to PLCB procedures. While most operations were compliant, a recurring issue with inventory discrepancies […]

August 17, 2025

Fine Wine & Good Spirits #0263 – Pittsburgh, Allegheny County – For the Period August 19, 2024 to June 4, 2025

An examination of Fine Wine and Good Spirits Store 0263 was conducted for the period from August 19, 2024, to June 4, 2025. The examination aimed to assess compliance with PLCB procedures, including inventory management and financial accountability. While the store generally complied with procedures, the audit found an inventory discrepancy exceeding $200 in value […]

August 17, 2025

East Marlborough Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the East Marlborough Township Police Pension Plan aimed to determine if prior recommendations were addressed and verify compliance with state laws and regulations. It found that the plan was managed according to applicable rules, with no significant compliance issues. The audit confirmed that East Marlborough Township complied with the prior recommendation […]

August 17, 2025

East Marlborough Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The audit of the East Marlborough Township Non-Uniformed Pension Plan aimed to assess compliance with state laws, regulations, and previous audit recommendations under Act 205. The review confirmed that the state aid and employer contributions were accurately calculated and deposited, with no required employee contributions or benefit calculations. The actuarial valuation was timely and compliant, […]

August 15, 2025

UPMC Altoona – Blair County – Tobacco Settlement Payment Data for Year 2026

The UPMC Altoona report details the engagement conducted to assess eligibility for the 2026 Tobacco Settlement Payment under the Pennsylvania Tobacco Settlement Act. The process involves verifying extraordinary expense claims and uncompensated care scores. UPMC Altoona submitted eight claims, seven of which met the criteria for extraordinary expense claims. The report cross-verified inpatient and Medical […]

August 15, 2025

Hospital of the University of Pennsylvania – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Hospital of the University of Pennsylvania reported 22 potentially eligible extraordinary expense claims but did not submit required documentation, thus disqualifying them from receiving payments under the extraordinary expense method. The uncompensated care score, determined by various data elements, guides the eligibility for payments. The hospital’s reported total inpatient days and Medical Assistance days […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General