AuditsAudit Type: Compliance

October 9, 2025

Fine Wine & Good Spirits #4017 – Plains, Luzerne County – For the Period July 16, 2024 to August 25, 2025

The Pennsylvania Liquor Control Board examined the operations of Fine Wine and Good Spirits Store 4017 from July 16, 2024, to August 25, 2025. Under statutory authority, the examination focused on compliance with PLCB procedures, including inventory accuracy, deposit handling, clerk performance, and capital asset verification. While the store generally complied with PLCB procedures, two […]

October 9, 2025

Fine Wine & Good Spirits #3925 – Whitehall, Lehigh County – For the Period September 10, 2024 to September 8, 2025

The Pennsylvania Auditor General conducted an examination of the Fine Wine and Good Spirits Store 3925, operated by the Pennsylvania Liquor Control Board (PLCB), for the period of September 10, 2024, to September 8, 2025. The examination aimed to ensure the store’s compliance with PLCB operating procedures but was not an audit as per professional […]

October 9, 2025

Fine Wine & Good Spirits #2102 – Lemoyne, Cumberland County – For the Period August 22, 2024 to August 21, 2025

The examination report by the Department of the Auditor General of Pennsylvania covers the operations of Fine Wine and Good Spirits Store 2102 from August 22, 2024, to August 21, 2025. The audit aimed to verify compliance with Pennsylvania Liquor Control Board (PLCB) procedures without adhering to professional auditing standards. Key areas included inventory management, […]

October 9, 2025

Fine Wine & Good Spirits #1003 – Butler, Butler County – For the Period October 7, 2024 to September 2, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 1003 in Butler County for the period from October 2024 to September 2025. The examination aimed to determine compliance with PLCB operating procedures under the Pennsylvania Liquor Code. The process included inventory checks, financial audits, reviews of internal controls, cash […]

October 9, 2025

Fine Wine & Good Spirits #0933 – Holicong, Bucks County – For the Period September 25, 2024 to August 20, 2025

The examination report of the Fine Wine and Good Spirits Store 0933, operated by the Pennsylvania Liquor Control Board (PLCB), covered operations from September 25, 2024, to August 20, 2025. Conducted by the Department of the Auditor General, the review assessed compliance with PLCB operating procedures without adhering to professional auditing standards. Key examination activities […]

October 9, 2025

Fine Wine & Good Spirits #0282 – White Oak, Allegheny County – For the Period November 14, 2024 to September 3, 2025

The examination report of the Fine Wine and Good Spirits Store 0282 by the Pennsylvania Auditor General for the period November 14, 2024, to September 3, 2025, found that operations generally complied with Pennsylvania Liquor Control Board (PLCB) procedures. However, discrepancies exceeding 1% in inventory were identified during a physical inventory check, where certain liquor […]

October 9, 2025

Fine Wine & Good Spirits #0242 – Monroeville, Allegheny County – For the Period October 3, 2024 to August 25, 2025

The examination report evaluates the operations of Fine Wine and Good Spirits Store 0242, operated by the Pennsylvania Liquor Control Board (PLCB) in Monroeville, Pennsylvania, for the period from October 3, 2024, to August 25, 2025. Conducted by the Department of the Auditor General, the review aimed to verify compliance with PLCB operating procedures. The […]

October 9, 2025

Fine Wine & Good Spirits #0232 – Pittsburgh, Allegheny County – For the Period November 5, 2024 to August 25, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 0232 for operations during November 5, 2024, to August 25, 2025. This examination, overseen by Auditor General Timothy L. DeFoor, aimed to ensure compliance with PLCB procedures, without adhering to professional auditing standards. Key assessments included inventory checks, deposit […]

October 8, 2025

Union Township Non-Uniformed Pension Plan – Snyder County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Union Township Non-Uniformed Pension Plan in Snyder County, Pennsylvania, by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed whether the township had addressed findings from a previous report and ensured the pension plan was compliant with state laws, regulations, and […]

October 8, 2025

City of Lock Haven Police Pension Plan – Clinton County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Lock Haven Police Pension Plan was conducted for the period January 1, 2023, to December 31, 2024, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether the pension plan was managed in alignment with state laws, regulations, contracts, and […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General