AuditsAudit Type: Compliance

March 25, 2026

Fine Wine & Good Spirits #4109 – South Williamsport, Lycoming County – For the Period April 7, 2025 to February 4, 2026

The audit of the Fine Wine and Good Spirits Store 4109 in Lycoming County by the Pennsylvania Liquor Control Board (PLCB) covered operations from April 7, 2025, to February 4, 2026. It assessed compliance with PLCB operating procedures through inventory checks, financial deposits, and internal control reviews. The majority of operations complied with standards, except […]

March 25, 2026

Fine Wine & Good Spirits #3622 – Lititz, Lancaster County – For the Period March 5, 2025 to February 10, 2026

The audit of Fine Wine and Good Spirits Store 3622, conducted for the period from March 5, 2025, to February 10, 2026, revealed that the store generally complied with Pennsylvania Liquor Control Board (PLCB) procedures. However, two key issues were identified: improper documentation in tax-exempt sales and inventory discrepancies exceeding 1% of the value examined. […]

March 25, 2026

Fine Wine & Good Spirits #3620 – Mount Joy, Lancaster County – For the Period March 11, 2025 to February 10, 2026

The audit of Fine Wine and Good Spirits Store 3620 in Mount Joy, Pennsylvania, covered operations from March 11, 2025, to February 10, 2026. The audit aimed to ensure compliance with PLCB operating procedures. Key activities included inventory assessments, deposit reviews, and internal control evaluations. The examination found that Store 3620 generally complied with PLCB […]

March 25, 2026

Borough of West Middlesex – Mercer 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 West Middlesex, Mercer County, for the period January 1, 2024, to December 31, 2024. The audit aimed to verify adherence to PennDOT’s Publication 9 criteria regarding the fund’s receipt, expenditure, and reporting. The audit reviewed municipal records, assessed internal controls, […]

March 25, 2026

Delaware County Treasurer – Hunting Licenses for the Period July 1, 2021 to June 30, 2024, Fishing Licenses for the Period January 1, 2021 to December 31, 2024, and Dog Licenses for the Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the Treasurer of Delaware County, Pennsylvania, covering hunting, fishing, and dog licensing periods from 2021 through 2024. The audit, in line with Section 401(d) of The Fiscal Code, aimed to verify whether all moneys collected for the Commonwealth were correctly assessed, reported, and promptly remitted. Audit procedures confirmed compliance […]

March 25, 2026

Borough of Spring City – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit of the Liquid Fuels Tax Fund for the Borough of Spring City, Chester County, Pennsylvania, was conducted for the period January 1, 2023, to December 31, 2024. This audit ensured adherence to PennDOT’s Publication 9 guidelines relating to fund receipts, expenditures, and reporting. Audit procedures included reviewing municipal forms, internal controls, expenditure […]

March 24, 2026

Township of Mead – Warren 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 Mead Township, Warren County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The audit aimed to assess the township’s compliance with Pennsylvania’s Department of Transportation’s (PennDOT) Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money. […]

March 24, 2026

Township of Castanea – Clinton 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 Castanea, Clinton County, Pennsylvania, for the period January 1, 2024, to December 31, 2024, was conducted to assess adherence to criteria specified in PennDOT’s Publication 9. The audit evaluated receipt, expenditure, and reporting of funds, including procedures to ensure compliance, such as […]

March 23, 2026

District Court 22-3-01 – Wayne County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of District Court 22-3-01 in Wayne County, Pennsylvania, covered the period January 1, 2021, to December 31, 2024, and aimed to assess compliance with state laws and AOPC policies related to financial collections for the Commonwealth. However, due to restrictions on case access (e.g., expunged cases, juvenile cases, or those under the […]

March 23, 2026

Fine Wine & Good Spirits #4814 – Easton, Northampton County – For the Period March 11, 2025 to February 11, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 4814 was audited for the period March 11, 2025, to February 11, 2026. The review, conducted under statutory authority, aimed to assess compliance with established operating procedures. Key aspects examined included inventory accuracy, deposit handling, internal controls, and cash management. The store was found […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General