AuditsAudit Type: Compliance

June 24, 2026

The Volunteer Firemen’s Relief Association of The Borough of Darby – Delaware County -Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the Volunteer Firemen’s Relief Association of the Borough of Darby, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit assessed whether prior findings were addressed and if state laws and procedures were followed for state aid receipt and fund expenditure. While appropriate corrective actions were taken on […]

June 24, 2026

Fine Wine & Good Spirits #3612 – Gap, Lancaster County – For the Period May 27, 2025 to May 11, 2026

The audit of Fine Wine and Good Spirits Store 3612, Gap, PA, covering the period from May 27, 2025, to May 11, 2026, reviewed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The audit included inventory counts, financial deposit checks, and verification of compliance with internal controls. While the store largely adhered to PLCB […]

June 24, 2026

Fine Wine & Good Spirits #3301 – Brookville, Jefferson County – For the Period December 3, 2024 to May 9, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3301 was audited for the period from December 3, 2024, to May 9, 2026. Conducted under statutory authority, the audit reviewed compliance with PLCB operating procedures, physical inventory, financial reporting, and internal controls. The store generally adhered to the procedures, except for a deficiency […]

June 24, 2026

Fine Wine & Good Spirits #2519 – Erie, Erie County – For the Period June 25, 2025 to May 12, 2026

The audit of Fine Wine and Good Spirits Store 2519 in Erie County was for the period from June 25, 2025, to May 12, 2026. The goal was to verify compliance with Pennsylvania Liquor Control Board (PLCB) procedures. While the store largely adhered to these procedures, a repeat finding regarding improper documentation for tax-exempt sales […]

June 24, 2026

Fine Wine & Good Spirits #1409 – State College, Centre County – For the Period August 6, 2025 to May 18, 2026

The Pennsylvania Liquor Control Board’s (PLCB) Fine Wine and Good Spirits Store 1409 in State College, Pennsylvania, was audited for operations from August 6, 2025, to May 18, 2026. The objective was to ensure compliance with PLCB operating procedures, including inventory management, financial records, internal controls, and tax-exempt sales. The audit report notes that while […]

June 23, 2026

Fine Wine & Good Spirits #1105 – Johnstown, Cambria County – For the Period July 30, 2025 to May 13, 2026

An audit of the Fine Wine and Good Spirits Store 1105, operated by the Pennsylvania Liquor Control Board, was conducted for the period July 30, 2025, to May 13, 2026. This audit reviewed the store’s compliance with PLCB procedures, focusing on inventory accuracy, financial deposits, internal controls, and asset verification. The store generally complied with […]

June 23, 2026

Fine Wine & Good Spirits #0292 – Pittsburgh, Allegheny County – For the Period April 10, 2025 to May 17, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0292 was audited for its operations from April 10, 2025, to May 17, 2026. The audit aimed to ensure compliance with PLCB operating procedures. The store generally operated in compliance, but two repeat findings were identified. The first issue involved improper documentation for tax-exempt […]

June 23, 2026

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

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of Wall, Allegheny County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The audit aimed to evaluate the compliance of the municipality with PennDOT Publication 9 criteria regarding the handling of Liquid Fuels Tax Fund money. Procedures included […]

June 23, 2026

Township of Upper Paxton – Dauphin County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit of the Liquid Fuels Tax Fund for Upper Paxton Township, Dauphin County, Pennsylvania, was conducted for the period from January 1, 2025, to December 31, 2025. The audit was performed to assess the township’s adherence to the Pennsylvania Department of Transportation’s (PennDOT) regulations as outlined in Publication 9. Audit procedures included reviewing […]

June 23, 2026

Borough of Rural Valley – Armstrong County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Rural Valley, Armstrong County, for the period January 1, 2023, to December 31, 2024, to ensure adherence to PennDOT’s criteria outlined in Publication 9. The audit involved reviewing financial submissions through PennDOT’s dotGrants system and evaluating the municipality’s internal controls […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General