AuditsAudit Type: Compliance

October 28, 2026

Trainer Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Trainer Borough Police Pension Plan, conducted under Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with state laws, regulations, and local policies for the year 2025. The audit ensured that state aid was appropriately managed, employer and employee contributions were correctly calculated and deposited, and that the […]

October 28, 2026

Trainer Borough Non-Uniformed Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Trainer Borough Non-Uniformed Pension Plan in Delaware County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure corrective actions from prior reports were implemented and the plan adhered to state laws, regulations, contracts, administrative procedures, and local […]

October 28, 2026

Topton Borough Non-Uniformed Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit conducted on the Topton Borough Non-Uniformed Pension Plan for the period January 1, 2024, to December 31, 2025, assessed compliance with state laws, regulations, and local policies, as required by Act 205. The audit objectives were to evaluate if Topton Borough addressed previous audit findings and if the pension plan was administered […]

October 28, 2026

Thornbury Township Non-Uniformed Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Thornbury Township Non-Uniformed Pension Plan, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), was conducted to assess if the plan was managed in line with state laws and regulations. The audit examined state aid deposits, employer contributions, and retirement benefit calculations between January […]

October 28, 2026

Summit Township Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Summit Township Non-Uniformed Pension Plan in Butler County, Pennsylvania, under the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). This audit aimed to evaluate if previous corrective measures were appropriately implemented and to verify the plan’s adherence to state laws, regulations, and policies. […]

October 28, 2026

Slippery Rock Borough Police Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Slippery Rock Borough Police Pension Plan, conducted by the Auditor General under Act 205, aimed to ascertain whether the pension plan adhered to state laws, regulations, and local policies for the calendar year 2025. The audit assessed the accurate determination and timely deposit of state aid, verification of employer contributions, […]

October 28, 2026

Fine Wine & Good Spirits #9210 – Verona, Allegheny County – For the Period September 16, 2025 to September 9, 2026

The Pennsylvania Department of the Auditor General conducted an examination of the Fine Wine and Good Spirits Store 9210, operated by the Pennsylvania Liquor Control Board (PLCB), covering the period from September 16, 2025, to September 9, 2026. The examination assessed whether the store complied with PLCB operating procedures. Key procedures included inventory reconciliation, cash […]

October 28, 2026

Fine Wine & Good Spirits #5161 – Philadelphia, Philadelphia County – For the Period October 22, 2025 to September 13, 2026

The examination report for Fine Wine and Good Spirits Store 5161, covering the period from October 22, 2025, to September 13, 2026, indicated compliance with most Pennsylvania Liquor Control Board (PLCB) procedures, except for an inventory discrepancy. The examination aimed to ensure the store’s operations adhered to PLCB’s protocols. Inventory discrepancies exceeding 1% revealed a […]

October 28, 2026

Fine Wine & Good Spirits #1530 – West Chester, Chester County – For the Period August 5, 2025 to September 9, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 1530 in Chester County underwent an examination from August 2025 to September 2026. The audit aimed to assess compliance with PLCB operating procedures. It included inventory checks, financial deposit reviews, and internal control compliance evaluations. The findings showed overall adherence to PLCB procedures but […]

October 28, 2026

Fine Wine & Good Spirits #0803 – Troy, Bradford County – For the Period September 24, 2025 to September 29, 2026

An examination was conducted on Fine Wine and Good Spirits Store 0803 in Troy, Pennsylvania, operated by the Pennsylvania Liquor Control Board (PLCB). This examination, covering the period from September 24, 2025, to September 29, 2026, was authorized under the Pennsylvania Liquor Code. The review focused on inventory counts, deposits, compliance with PLCB internal controls, […]