AuditsAudit Type: Compliance

October 9, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Conshohocken, Montgomery County, covered the period from January 1, 2024, to December 31, 2025. The audit was conducted to ensure compliance with PennDOT’s Publication 9 standards for fund management. Our procedures involved reviewing municipal records, internal controls, and expenditure transactions totaling $861,790.18 […]

October 9, 2026

Washington County Clerk of the Court of Common Pleas/Adult Probation Department: Collections and Disbursement Unit – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Clerk of the Court of Common Pleas/Adult Probation Department in Washington County, Pennsylvania, assessed the period from January 1, 2020, to December 31, 2023. The audit aimed to determine compliance with state laws regarding the collection and remittance of funds to the Commonwealth. The audit faced limitations due to restricted […]

October 9, 2026

Township of Cherry Grove – 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 the Township of Cherry Grove, Warren County, Pennsylvania, for January 1, 2024, to December 31, 2024. The audit aimed to verify the township’s adherence to PennDOT’s Publication 9 criteria regarding the receipt, expenditure, and reporting of funds. The audit involved reviewing municipal forms, […]

October 9, 2026

Township of Cass – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit conducted on the Liquid Fuels Tax Fund of the Township of Cass, Schuylkill County, Pennsylvania, for the period of January 1, 2024 to December 31, 2025, assessed adherence to criteria outlined in PennDOT’s Publication 9. The audit procedures included reviewing municipal reports, internal controls, and expenditure transactions totaling $120,419.88. The objective was […]

October 9, 2026

Township of Bart – Lancaster 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 Bart Township, Lancaster County, was conducted for the period January 1, 2025, to December 31, 2025, in alignment with Pennsylvania’s statutory requirements. The audit assessed if the township adhered to the criteria outlined in PennDOT’s Publication 9, which governs the receipt, expenditure, and reporting of […]

October 9, 2026

District Court 11-1-03 – Luzerne County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted for District Court 11-1-03 in Luzerne County, Pennsylvania, covering January 1, 2021, to December 31, 2024, to assess adherence to state laws and AOPC policies regarding the collection and remittance of funds on behalf of the Commonwealth. The audit found limitations due to inaccessible and restricted case information, preventing a […]

October 8, 2026

Fine Wine & Good Spirits #3523 – Eynon, Lackawanna County – For the Period July 15, 2025 to August 3, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3523 in Eynon, Pennsylvania was examined for the period from July 15, 2025, to August 3, 2026. The examination, conducted under the statutory authority of the Pennsylvania Liquor Code, assessed the store’s compliance with PLCB operating procedures. Key activities included inventory counts, review of […]

October 8, 2026

Fine Wine & Good Spirits #3508 – Dunmore, Lackawanna County – For the Period September 16, 2025 to August 10, 2026

The examination of Fine Wine and Good Spirits Store 3508 for the period of September 16, 2025, to August 10, 2026, revealed general compliance with PLCB operating procedures. However, a notable finding was an inventory discrepancy exceeding 1%, specifically with a 2.45% error rate for selected liquor codes, indicating poor inventory management. The PLCB was […]

October 8, 2026

Fine Wine & Good Spirits #2801 – Chambersburg, Franklin County – For the Period July 16, 2025 to August 2, 2026

An examination of Fine Wine and Good Spirits Store 2801 in Chambersburg, Pennsylvania, covered the period from July 16, 2025, to August 2, 2026, and reviewed whether the store complied with PLCB operating procedures. Key areas reviewed included inventory accuracy, financial deposits, compliance with internal controls, cash handling, sales operations, and asset verification. The examination […]

October 8, 2026

Fine Wine & Good Spirits #2506 – Corry, Erie County – For the Period September 8, 2025 to August 18, 2026

The examination report evaluates Store 2506 under the Pennsylvania Liquor Control Board for compliance with operating procedures from September 8, 2025, to August 18, 2026. The examination reviewed inventory management, financial transactions, and internal controls. The store met most compliance standards, yet significant discrepancies were noted in inventory management, with a repeated finding of discrepancies […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General