AuditsAudit Type: Compliance

October 23, 2025

Fine Wine & Good Spirits #1108 – Ebensburg, Cambria County – For the Period October 22, 2024 to September 15, 2025

The examination of Fine Wine and Good Spirits Store 1108 by the Pennsylvania Liquor Control Board, covering the period from October 22, 2024, to September 15, 2025, revealed compliance with most PLCB operating procedures, with exceptions noted in two repeat findings. Finding 1 identified inventory discrepancies exceeding 1% of the assessed value, indicating inaccuracies in […]

October 23, 2025

Fine Wine & Good Spirits #0803 – Troy, Bradford County – For the Period August 20, 2024 to September 23, 2025

The examination report covers the audit of Fine Wine and Good Spirits Store 0803 in Troy, Pennsylvania, conducted by the Department of the Auditor General for the period from August 20, 2024, to September 23, 2025. The audit aimed to ensure the store’s compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The examination reviewed […]

October 23, 2025

Fine Wine & Good Spirits #0705 – Altoona, Blair County – For the Period September 24, 2024 to September 10, 2025

The examination report conducted by the Pennsylvania Department of the Auditor General evaluated the operations of the Fine Wine and Good Spirits Store 0705 in Altoona, Pennsylvania, for the period from September 24, 2024, to September 10, 2025. The examination aimed to ensure compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures but was not […]

October 23, 2025

Fine Wine & Good Spirits #0623 – Kenhorst, Berks County – For the Period September 26, 2024 to September 28, 2025

The Pennsylvania Liquor Control Board Fine Wine and Good Spirits Store 0623 in Berks County was examined by the Department of the Auditor General for the period from September 26, 2024, to September 28, 2025. The examination ensured compliance with PLCB operating procedures, focusing on inventory accuracy, deposit management, internal control adherence, and asset verification. […]

October 23, 2025

Fine Wine & Good Spirits #0212 – Pittsburgh, Allegheny County – For the Period December 6, 2024 to September 25, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 0212 in Pittsburgh for the period from December 6, 2024, to September 25, 2025. The examination aimed to ensure compliance with PLCB operating procedures. Key areas reviewed included inventory counts, deposit accounting, compliance with internal controls, cash handling, and […]

October 23, 2025

Cumberland County Treasurer – Hunting Licenses for the Period July 1, 2019 to June 30, 2023 and Fishing and Dog Licenses for the Period January 1, 2020 to December 31, 2023

A compliance audit of the Cumberland County Treasurer’s Office for license sales from July 2019 to December 2023 was conducted under Section 401(d) of The Fiscal Code, focusing on ensuring collected moneys were correctly assessed, reported, and remitted. The audit targeted hunting, fishing, and dog licenses, with the Treasurer responsible for maintaining effective internal controls. […]

October 23, 2025

Wellspan Ephrata Community Hospital – Lancaster County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program relates to payments made to hospitals for uncompensated care services, as directed by the Tobacco Settlement Act of 2001. Qualified hospitals, like Wellspan Ephrata Community Hospital, can receive funds either through an uncompensated care approach or an extraordinary expense approach. The latter is applicable for claims exceeding twice the average cost […]

October 23, 2025

Wayne Memorial Hospital – Wayne County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program involves annual payments from the Pennsylvania Department of Human Services (DHS) to hospitals like Wayne Memorial for uncompensated care services. Hospitals can apply through two methods: the uncompensated care approach or the extraordinary expense approach. For 2026, Wayne Memorial Hospital reported five potentially eligible extraordinary expense claims, all of which qualified. […]

October 23, 2025

UPMC Wellsboro – Tioga County – Tobacco Settlement Payment Data for Year 2026

The document outlines the procedures and results concerning UPMC Wellsboro’s eligibility for payments under the Tobacco Settlement Act, focusing on uncompensated care and extraordinary expense claims for fiscal years ending June 30, 2023, and June 30, 2024. The engagement verified that Wellsboro reported one eligible extraordinary expense claim and confirmed its total inpatient days and […]

October 23, 2025

UPMC Muncy – Lycoming County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program, established by the Tobacco Settlement Act of 2001, provides payments to hospitals for uncompensated care services based on specific criteria. UPMC Muncy’s eligibility for the 2026 payment was evaluated, focusing on extraordinary expense claims and reported inpatient and Medical Assistance (MA) days. The audit revealed no eligible extraordinary claims for fiscal […]