AuditsAudit Type: Compliance

October 10, 2025

Laurel Volunteer Firemans Relief Association of Windsor, PA – York County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the Laurel Volunteer Firemans Relief Association of Windsor, PA, covering January 1, 2022, to December 31, 2024. The LPE aimed to ensure the association’s funds were expended for authorized purposes and that state aid funds were properly received and deposited according to relevant laws. Procedures included reviewing […]

October 10, 2025

Hayfield Central Hose Company #1 Volunteer Firefighters’ Relief Association – Crawford County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the Hayfield Central Hose Company #1 Volunteer Firefighters’ Relief Association for the period from January 1, 2023, to December 31, 2024. The audit aimed to verify adherence to applicable state laws and procedures related to state aid receipt and relief association fund expenditures. The audit found that the association […]

October 10, 2025

Edge Hill Fire Company Relief Association – Montgomery County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted on the Edge Hill Fire Company Relief Association for January 1, 2022, to December 31, 2024, to verify authorized fund use and proper state aid deposits under the VFRA Act and Act 205. The LPE involved reviewing financial documents, testing transactions, and interviewing officials, revealing $983,336 in expenditures, […]

October 10, 2025

Citizens Fire Company No. 1 Volunteer Firefighters Relief Association – Cumberland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit was conducted for Citizens Fire Company No. 1 Volunteer Firefighters Relief Association in Cumberland County, Pennsylvania, covering January 1, 2022, to December 31, 2024. This audit aimed to evaluate if the association addressed past audit findings and adhered to state laws and procedures regarding state aid and fund expenditures. The audit confirmed […]

October 10, 2025

California Volunteer Fire Department Relief Association – Washington County – Audit Period January 1, 2022 to December 31, 2024

The California Volunteer Fire Department Relief Association underwent a Limited Procedures Engagement (LPE) for January 1, 2022, to December 31, 2024. The engagement aimed to verify the association’s adherence to authorized funding uses and proper state aid fund handling under the VFRA Act and Act 205. The review process included evaluating expenditure transactions and interviewing […]

October 10, 2025

Beach Lake Volunteer Firemen’s Relief Association – Wayne County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Beach Lake Volunteer Firemen’s Relief Association, conducted for the period from January 1, 2022, to December 31, 2024, aimed to assess corrective actions following a prior audit and ensure compliance with pertinent state laws and procedures. The audit confirms that the relief association effectively addressed prior findings and significantly adhered […]

October 10, 2025

Fine Wine & Good Spirits #9210 – Verona, Allegheny County – For the Period November 22, 2024 to September 15, 2025

The examination of Fine Wine and Good Spirits Store 9210 assessed compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures from November 2024 to September 2025. The audit included inventory counts, sales reviews, and checks for cash management. It found that the store generally complied but noted two key issues: inventory discrepancies exceeding 1% […]

October 10, 2025

Fine Wine & Good Spirits #6716 – York, York County – For the Period October 8, 2024 to September 14, 2025

The examination report for Fine Wine and Good Spirits Store 6716 in York, Pennsylvania, assessed store operations from October 2024 to September 2025. The report aimed to verify compliance with PLCB operating procedures. It included a physical inventory count, review of deposits, Clerk Performance Reports, and fiscal documentation. The store adhered to all operational standards […]

October 10, 2025

Fine Wine & Good Spirits #4654 – Norristown, Montgomery County – For the Period October 16, 2024 to September 10, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 4654 was examined for compliance with PLCB procedures from October 16, 2024, to September 10, 2025. The examination revealed adherence to procedures except for a recurring inventory discrepancy exceeding 1% of the value examined. This issue, which persists from previous reports despite management’s corrective […]

October 10, 2025

Fine Wine & Good Spirits #2506 – Corry, Erie County – For the Period September 23, 2024 to September 6, 2025

The examination of Fine Wine and Good Spirits Store 2506 covered operations from September 23, 2024, to September 6, 2025. The review aimed to assess compliance with PLCB operating procedures, involving inventory checks, deposit reviews, and internal control compliance. The store generally operated in compliance, except for an ongoing issue with inventory discrepancies. A physical […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General