AuditsAudit Type: Compliance

July 6, 2026

District Court 18-3-02 – Clarion County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted for District Court 18-3-02, Clarion County, Pennsylvania, covering January 1, 2021, to December 31, 2024, to review adherence to state laws regarding the collection and remittance of funds to the Commonwealth. Although the audit aimed to verify accurate assessment, reporting, and timely remittance of collected moneys, limitations in accessing certain […]

July 6, 2026

District Court 05-2-01 – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for District Court 05-2-01 in Allegheny County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The audit aimed to review compliance with state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) procedures regarding the correct assessment, reporting, and remittance of funds collected on behalf of the Commonwealth. Procedures […]

July 6, 2026

Fine Wine & Good Spirits #6516 – Jeannette, Westmoreland County – For the Period June 26, 2025 to May 28, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 6516 was audited for operations from June 26, 2025, to May 28, 2026. The audit focused on compliance with PLCB operating procedures, including inventory accuracy, financial deposit management, clerk performance, pricing verification, and asset tracking. The audit revealed no significant discrepancies, confirming that Store […]

July 6, 2026

Fine Wine & Good Spirits #5195 – Philadelphia, Philadelphia County – For the Period June 17, 2025 to April 30, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 5195 in Philadelphia, was audited for the period June 17, 2025, to April 30, 2026. The audit reviewed the store for compliance with the board’s procedures. Key areas included inventory accuracy, financial deposits, internal controls, and compliance with pricing and sales procedures. The audit […]

July 6, 2026

Fine Wine & Good Spirits #5189 – Philadelphia, Philadelphia County – For the Period April 30, 2025 to April 21, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 5189 in Philadelphia was reviewed for operations between April 30, 2025, and April 21, 2026. The audit aimed to ensure compliance with PLCB operating procedures, examining inventory accuracy, financial records, and internal controls. The findings showed that the store adhered to all required procedures, […]

July 6, 2026

Fine Wine & Good Spirits #5170 – Philadelphia, Philadelphia County – For the Period April 20, 2025 to April 28, 2026

The audit of the Fine Wine and Good Spirits Store 5170 in Philadelphia to assess compliance with PLCB operating procedures for the period from April 20, 2025, to April 28, 2026. The audit involved verifying inventory records, reviewing financial deposits, assessing internal controls through various Clerk and Performance Reports, and testing compliance in sales and […]

July 6, 2026

Fine Wine & Good Spirits #5157 – Philadelphia, Philadelphia County – For the Period April 29, 2025 to May 4, 2026

The audit reviewed the operations of Fine Wine and Good Spirits Store 5157, under the Pennsylvania Liquor Control Board (PLCB), from April 29, 2025, to May 4, 2026. The audit aimed to verify compliance with PLCB procedures, focusing on areas such as inventory accuracy, financial deposits, and internal control adherence. While the store generally complied […]

July 2, 2026

Fine Wine & Good Spirits #4627 – Lansdale, Montgomery County – For the Period April 28, 2025 to April 29, 2026

An audit of Fine Wine and Good Spirits Store 4627 was conducted for the period from April 28, 2025, to April 29, 2026. The audit aimed to review compliance with PLCB operating procedures, focusing on inventory management, financial records, sales operations, and internal controls. The audit report identified two main findings: an inventory discrepancy exceeding […]

July 2, 2026

Fine Wine & Good Spirits #4107 – Montoursville, Lycoming County – For the Period June 25, 2025 to June 1, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 4107, located in Montoursville, Pennsylvania, was audited for compliance with PLCB operating procedures for the period from June 25, 2025, to June 1, 2026. The audit included reviewing inventory counts, financial records, and compliance with internal controls. The findings showed no significant discrepancies, and […]

July 2, 2026

Fine Wine & Good Spirits #3710 – New Castle, Lawrence County – For the Period June 26, 2025 to May 26, 2026

The Pennsylvania Liquor Control Board’s Store 3710, located in New Castle, Pennsylvania, was audited for the period of June 26, 2025, to May 26, 2026. The audit aimed to ensure compliance with the PLCB operating procedures under Section 306 of the Pennsylvania Liquor Code. Key activities included verifying inventory records, ensuring deposits matched with financial […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General