AuditsAudit Type: Compliance

August 20, 2025

Fine Wine & Good Spirits #2223 – Hummelstown, Dauphin County – For the Period June 25, 2024 to June 15, 2025

The Pennsylvania Liquor Control Board’s Auditor General conducted an examination of the Fine Wine and Good Spirits Store 2223 in Hummelstown, PA, covering operations from June 25, 2024, to June 15, 2025. The audit aimed to assess compliance with PLCB operating procedures, including inventory management, cash handling, and internal control adherence. While the store generally […]

August 20, 2025

Fine Wine & Good Spirits #2115 – Camp Hill, Cumberland County – For the Period May 31, 2024 to June 15, 2025

The Pennsylvania Liquor Control Board (PLCB) operation review of Fine Wine and Good Spirits Store 2115, conducted for May 31, 2024, to June 15, 2025, found compliance with PLCB procedures except in three key areas: inventory discrepancies exceeding $200, improper coupon use with licensee discounts, and inadequate documentation for tax-exempt sales. Key findings included repeated […]

August 20, 2025

Fine Wine & Good Spirits #1527 – Wayne, Chester County – For the Period June 17, 2024 to June 15, 2025

The Auditor General conducted an examination of the Fine Wine and Good Spirits Store 1527, operated by the Pennsylvania Liquor Control Board (PLCB) from June 17, 2024, to June 15, 2025. The review aimed to ensure compliance with PLCB operating procedures. Key findings include an inventory discrepancy exceeding $200, improper documentation for tax-exempt sales, and […]

August 20, 2025

Fine Wine & Good Spirits #0294 – McKeesport, Allegheny County – For the Period September 9, 2024 to June 15, 2025

The Department of the Auditor General examined the operations of Fine Wine and Good Spirits Store 0294 under Pennsylvania Liquor Control Board (PLCB) jurisdiction. The examination, covering September 9, 2024, to June 15, 2025, aimed to ensure compliance with PLCB operating procedures. Key audit activities included inventory checks, cash and deposit reviews, and evaluations of […]

August 20, 2025

Upper Leacock Township Firefighters Relief Association – Lancaster County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Upper Leacock Township Firefighters Relief Association (January 1, 2021 – December 31, 2024) confirmed adherence to state laws concerning state aid receipt and fund expenditure. The audit, aligned with the Commonwealth of Pennsylvania’s regulations, verified the appropriate corrective measures following prior audit findings and confirmed compliance with pertinent laws, contracts, […]

August 18, 2025

District Court 53-1-01 – Lawrence County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 53-1-01 in Lawrence County, Pennsylvania, was conducted for the period January 1, 2020, to December 31, 2023. The audit aimed to assess compliance with state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) policies concerning the collection of moneys for the Commonwealth. Procedures included verifying data accuracy from […]

August 17, 2025

Fine Wine & Good Spirits #6525 – Greensburg, Westmoreland County – For the Period July 15, 2024 to June 9, 2025

The examination of Fine Wine and Good Spirits Store 6525 assessed operations from July 15, 2024, to June 9, 2025. The audit aimed to verify compliance with PLCB procedures, focusing on inventory accuracy and financial record management. The examination found the store mostly compliant, except for an inventory discrepancy exceeding $200—a repeated issue from prior […]

August 17, 2025

Fine Wine & Good Spirits #6524 – Belle Vernon, Westmoreland County – For the Period August 5, 2024 to June 11, 2025

The examination of Fine Wine and Good Spirits Store 6524 in Belle Vernon, Pennsylvania reviewed operations from August 5, 2024 to June 11, 2025 for compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination included inventory checks, deposit reviews, and compliance with internal controls. Two significant findings emerged: inventory discrepancies exceeding $200, which is […]

August 17, 2025

Fine Wine & Good Spirits #5185 – Philadelphia, Philadelphia County – For the Period May 15, 2024 to June 10, 2025

An examination of Fine Wine and Good Spirits Store 5185 was conducted for the period of May 15, 2024, to June 10, 2025. The examination found noncompliance issues despite overall adherence to procedures. Key findings include repeated inventory discrepancies exceeding $200 in value, improper documentation for tax-exempt sales, and excessive cash in register drawers. The […]

August 17, 2025

Fine Wine & Good Spirits #2301 – Broomall, Delaware County – For the Period March 29, 2024 to June 12, 2025

An examination of Licensee Service Center 2301, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for the period from March 29, 2024, to June 12, 2025. The review aimed to ensure compliance with PLCB operating procedures. Key procedures included inventory audits, financial record checks, compliance with internal controls, and asset verification. The examination […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General