AuditsAudit Type: Compliance

November 3, 2025

Fine Wine & Good Spirits #0281 – Glenshaw, Allegheny County – For the Period November 26, 2024 to October 6, 2025

The Pennsylvania Liquor Control Board examination of Fine Wine and Good Spirits Store 0281, covering November 26, 2024, to October 6, 2025, found compliance with operating procedures, except for two issues. The review, not following professional audit standards, focused on inventory accuracy, deposit handling, internal controls, and compliance with pricing and capital asset records. Two […]

November 3, 2025

Fine Wine & Good Spirits #0210 – South Park, Allegheny County – For the Period November 20, 2024 to September 29, 2025

The examination report for Fine Wine and Good Spirits Store 0210, conducted by the Pennsylvania Auditor General, reviewed store operations from November 20, 2024, to September 29, 2025, for compliance with the Pennsylvania Liquor Control Board’s (PLCB) operating procedures. The examination identified an inventory discrepancy exceeding 1% of the value examined, which was a repeat […]

November 3, 2025

Fine Wine & Good Spirits #0206 – McKees Rocks, Allegheny County – For the Period October 30, 2024 to September 11, 2025

The report examines the operations of Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0206 for compliance with PLCB procedures over a specified period. The audit found compliance in general, but identified several issues needing attention. Key findings include repeat issues with inventory discrepancies exceeding 1% of the value examined and inappropriate use […]

November 3, 2025

Fine Wine & Good Spirits #0101 – Gettysburg, Adams County – For the Period September 25, 2024 to September 24, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0101 was examined by the Department of the Auditor General for operations between September 25, 2024, and September 24, 2025. The examination, using statutory authority, assessed compliance with PLCB procedures rather than professional auditing standards. Key assessments included inventory accuracy, financial deposits, cash on […]

November 3, 2025

District Court 35-3-01 – Mercer County – Audit Period January 1, 2020 to December 31, 2023

The limited procedures engagement (LPE) conducted for District Court 35-3-01 in Mercer County, Pennsylvania, aimed to assess whether all moneys collected for the Commonwealth from January 1, 2020, to December 31, 2023, were correctly assessed, reported, and promptly remitted. The engagement evaluated the district court’s internal controls, compliance with applicable laws, and accuracy of deposits […]

November 3, 2025

District Court 06-1-04 – Erie County – Audit Period January 1, 2020 to December 31, 2023

The limited procedures engagement (LPE) conducted for District Court 06-1-04 in Erie County, Pennsylvania, covering January 1, 2020, to December 31, 2023, aimed to verify the accurate assessment, reporting, and timely remittance of funds collected on behalf of the Commonwealth. Following Section 401(c) of the Fiscal Code requirements, the procedures involved comparing data from the […]

October 30, 2025

Winburne Volunteer Fireman’s Relief Association at Winburne, Clearfield County, Pennsylvania – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the Winburne Volunteer Fireman’s Relief Association in Clearfield County, Pennsylvania, covering operations from January 1, 2023, to December 31, 2024. The audit aimed to verify if the association addressed previous audit findings and complied with state laws regarding the management of state aid and funds. The audit revealed that […]

October 30, 2025

Wheatland Volunteer Firemen’s Relief Association – Mercer County – Audit Period January 1, 2023 to November 21, 2024

The compliance audit conducted by the Auditor General for the Wheatland Volunteer Firemen’s Relief Association in Mercer County, Pennsylvania, covering January 1, 2023, to November 21, 2024, revealed several significant issues. The audit aimed to determine whether the association took corrective actions based on prior reports and adhered to state laws pertaining to financial aid […]

October 30, 2025

Upper Makefield Fire Company Relief Association – Bucks County – Audit Period January 1, 2022 to December 31, 2024

An audit of the Upper Makefield Fire Company Relief Association covering January 1, 2022, to December 31, 2024, concluded that the association generally complied with state laws, contracts, bylaws, and administrative procedures, with the exception of commingling funds through erroneous transfers totaling $159,000. The relevant funds have since been reimbursed to the affiliated fire company. […]

October 30, 2025

Stoneboro Volunteer Fire Company Relief Association – Mercer County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the Stoneboro Volunteer Fire Company Relief Association in Mercer County, Pennsylvania, for January 1, 2023, to December 31, 2024. The audit, guided by Pennsylvania law and the VFRA Act, aimed to assess corrective actions taken on previous findings and adherence to state laws and procedures. It found that while […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General