AuditsAudit Type: Compliance

August 27, 2026

Fine Wine & Good Spirits #1520 – Glenmore, Chester County – For the Period June 24, 2025 to June 8, 2026

The examination of Fine Wine and Good Spirits Store 1520 reviewed operations from June 24, 2025, to June 8, 2026, to assess compliance with Pennsylvania Liquor Control Board (PLCB) procedures. This included checking inventory accuracy, verifying financial records, evaluating compliance with internal controls, and ensuring correctness of sales prices and capital assets. The investigation found […]

August 27, 2026

Fine Wine & Good Spirits #1506 – Downingtown, Chester County – For the Period May 27, 2025 to June 22, 2026

An examination of Fine Wine and Good Spirits Store 1506 covered operations from May 27, 2025, to June 22, 2026. The review aimed to assess compliance with Pennsylvania Liquor Control Board (PLCB) procedures, focusing on inventory management, financial transaction accuracy, and internal controls. The examination identified two main issues: inventory discrepancies exceeding 1%, a repeat […]

August 27, 2026

Fine Wine & Good Spirits #1308 – Jim Thorpe, Carbon County – For the Period Augst 7, 2025 to July 14, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 1308 in Jim Thorpe was examined for the period from August 7, 2025, to July 14, 2026. The examination aimed to ensure compliance with PLCB operating procedures, including inventory accuracy, proper deposit accounting, adherence to internal controls, and verification of cash on hand. The […]

August 27, 2026

Fine Wine & Good Spirits #0802 – Towanda, Bradford County – For the Period August 18, 2025 to July 16, 2026

The examination of the Fine Wine and Good Spirits Store 0802, located in Towanda, Pennsylvania, for the period from August 18, 2025, to July 16, 2026, aimed to determine compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures by assessing inventory accuracy, financial records, and internal controls. The examination included a physical inventory count, cash […]

August 27, 2026

Fine Wine & Good Spirits #0266 – Sewickley, Allegheny County – For the Period July 14, 2025 to July 6, 2026

The operations of Fine Wine and Good Spirits Store 0266 in Sewickley, Pennsylvania, were reviewed for compliance with Pennsylvania Liquor Control Board (PLCB) procedures from July 14, 2025, to July 6, 2026. The examination included a physical inventory count, financial reconciliation, internal control review, and compliance tests related to sales, pricing, and asset verification. While […]

August 27, 2026

Fine Wine & Good Spirits #0227 – Monroeville, Allegheny County – For the Period August 14, 2025 to July 15, 2026

The examination reviewed the operations of Fine Wine and Good Spirits Store 0227 in Allegheny County under the PLCB from August 14, 2025, to July 15, 2026. The review aimed to ensure compliance with PLCB operating procedures. The examination included inventory counts, financial reconciliations, and compliance with internal controls, and identified two significant findings: an […]

August 27, 2026

Borough of White Haven – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Borough of White Haven’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, to ensure adherence to PennDOT’s criteria for fund management. Audit procedures included examining Forms MS-965 and municipal records, testing expenditures, and ensuring timely deposits. Adjustments were suggested and approved to correct misstatements […]

August 27, 2026

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

A compliance audit of the Liquid Fuels Tax Fund for the Borough of West View, Allegheny County, was conducted for the period from January 1, 2024 to December 31, 2024. The audit, pursuant to Pennsylvania law, assessed the borough’s adherence to criteria for receiving, expending, and reporting funds, as outlined by PennDOT’s Publication 9. Key […]

August 27, 2026

Township of West Fallowfield – Chester 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 West Fallowfield Township, Chester County, was conducted for 2025 to ensure adherence to Pennsylvania Department of Transportation’s regulations. The audit examined whether the township complied with PennDOT’s Publication 9 criteria regarding receiving, spending, and reporting funds. Procedures included reviewing Form MS-965, assessing internal controls, testing […]

August 27, 2026

Borough of Ursina – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

An audit was conducted on the Borough of Ursina’s Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2025, to ensure compliance with the criteria established by the Pennsylvania Department of Transportation (PennDOT). The audit included reviewing municipal forms, internal controls, expenditure transactions, and fund allocation. An adjustment was identified […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General