AuditsAudit Type: Compliance

February 6, 2026

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

A compliance audit of Pine Township’s Non-Uniformed Pension Plan in Allegheny County, PA, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, for a period ending December 31, 2024, focused on ensuring the plan’s administration complied with applicable state laws, regulations, and policies. The audit verified the proper determination and […]

February 6, 2026

Kennett Square Borough Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Kennett Square Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed the plan for compliance with state laws and previous audit findings. The audit focused on whether municipal officials took corrective actions for prior findings and if the pension plan adhered […]

February 6, 2026

Kennett Square Borough Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for the Kennett Square Borough Non-Uniformed Pension Plan aimed to determine if previous recommendations were implemented and if the plan complies with relevant laws and regulations. The audit assessed state aid deposits, employer and employee contributions, and retirement benefits for a period ending December 31, 2024. The plan is part of the […]

February 6, 2026

Fine Wine & Good Spirits #5152 – Philadelphia, Philadelphia County – For the Period December 10, 2024 to December 10, 2025

The audit for the Fine Wine and Good Spirits Store 5152 in Philadelphia was conducted for the period December 10, 2024, to December 10, 2025, and evaluated compliance with PLCB operating procedures. The audit reviewed inventory, cash deposits, internal controls, and capital assets, and identified noncompliance in two areas. Finding No. 1 highlighted insufficient age […]

February 6, 2026

Fine Wine & Good Spirits #1407 – Bellefonte, Centre County – For the Period March 18, 2025 to January 4, 2026

The audit evaluated operations of the Fine Wine and Good Spirits Store 1407 in Bellefonte, Pennsylvania, for the period from March 18, 2025, to January 4, 2026, verifying compliance with the Pennsylvania Liquor Control Board (PLCB) procedures. Key aspects included physical inventory checks, deposit reviews, clerk performance, cash on hand counts, and verification of sales […]

February 6, 2026

Fine Wine & Good Spirits #5120 – Philadelphia, Philadelphia County – For the Period November 27, 2024 to December 9, 2025

An audit of Fine Wine and Good Spirits Store 5120 in Philadelphia covered operations from November 27, 2024, to December 9, 2025. The audit included inventory verification, cash handling, sales process adherence, and proper asset management. The store complied with most procedures, but issues with improper documentation for tax-exempt sales were a repeat finding. The […]

February 6, 2026

Fine Wine & Good Spirits #4815 – Easton, Northampton County – For the Period January 3, 2025 to December 10, 2025

The audit of Fine Wine and Good Spirits Store 4815 in Easton, Pennsylvania, was conducted for the period from January 3, 2025, to December 10, 2025. The objective was to ensure compliance with PLCB operating procedures. The audit involved verifying inventory counts, financial deposits, internal control compliance, cash handling practices, and capital asset presence. The […]

February 6, 2026

Fine Wine & Good Spirits #4511 – Brodheadsville, Monroe County – For the Period January 7, 2025 to January 5, 2026

The audit evaluated the operations of the Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 4511 in Brodheadsville, PA, for the period from January 7, 2025, to January 5, 2026. The audit aimed to determine compliance with PLCB operating procedures and included physical inventory checks, reviewing financial deposits, performance reports, and verifying sales […]

February 6, 2026

Fine Wine & Good Spirits #4102 – Williamsport, Lycoming County – For the Period March 27, 2025 to January 13, 2026

An audit of Fine Wine and Good Spirits Store 4102 in Williamsport, Pennsylvania, was conducted that reviewed operations from March 27, 2025, to January 13, 2026. This audit assessed compliance with PLCB operational procedures, evaluating areas such as inventory accuracy, deposit records, and internal controls. The examination included physical inventory checks, financial reconciliations, and compliance […]

February 6, 2026

Fine Wine & Good Spirits #3924 – Allentown, Lehigh County – For the Period November 21, 2024 to December 8, 2025

An audit of Fine Wine and Good Spirits Store 3924 in Lehigh County was conducted to determine compliance with operating procedures between November 21, 2024, and December 8, 2025. While the store was generally compliant, a notable inventory discrepancy exceeding 1% was identified, marking a repeat finding from previous audits. The examination involved inventory checks, […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General