AuditsAudit Type: Compliance

March 24, 2026

Township of Castanea – Clinton County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Township of Castanea, Clinton County, Pennsylvania, for the period January 1, 2024, to December 31, 2024, was conducted to assess adherence to criteria specified in PennDOT’s Publication 9. The audit evaluated receipt, expenditure, and reporting of funds, including procedures to ensure compliance, such as […]

March 23, 2026

District Court 22-3-01 – Wayne County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of District Court 22-3-01 in Wayne County, Pennsylvania, covered the period January 1, 2021, to December 31, 2024, and aimed to assess compliance with state laws and AOPC policies related to financial collections for the Commonwealth. However, due to restrictions on case access (e.g., expunged cases, juvenile cases, or those under the […]

March 23, 2026

Fine Wine & Good Spirits #4814 – Easton, Northampton County – For the Period March 11, 2025 to February 11, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 4814 was audited for the period March 11, 2025, to February 11, 2026. The review, conducted under statutory authority, aimed to assess compliance with established operating procedures. Key aspects examined included inventory accuracy, deposit handling, internal controls, and cash management. The store was found […]

March 23, 2026

Fine Wine & Good Spirits #3914 – Allentown, Lehigh County – For the Period February 18, 2025 to February 23, 2026

The audit reviewed the operations of Fine Wine and Good Spirits Store 3914, located in Allentown, Pennsylvania, operated by the Pennsylvania Liquor Control Board (PLCB) for the period from February 18, 2025, to February 23, 2026. The audit assessed compliance with PLCB operating procedures. Key areas of review included inventory counts, cash deposits, compliance with […]

March 23, 2026

Fine Wine & Good Spirits #3627 – Lancaster, Lancaster County – For the Period February 24, 2025 to February 2, 2026

The audit of Fine Wine and Good Spirits Store 3627 in Lancaster County was conducted for the period of February 24, 2025, to February 2, 2026. The audit assessed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures and covered inventory, financial transactions, and internal controls. While the store generally complied with procedures, two key […]

March 23, 2026

Fine Wine & Good Spirits #3101 – Huntingdon, Huntingdon County – For the Period April 15, 2025 to February 16, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3101 was audited for the period April 15, 2025, to February 16, 2026. The audit assessed compliance with PLCB operating procedures, covering areas such as inventory accuracy, deposit appropriateness, internal controls, cash handling, sales compliance, and asset verification. The findings showed compliance with all […]

March 23, 2026

Fine Wine & Good Spirits #2604 – Masontown, Fayette County – For the Period May 9, 2025 to Feburary 16, 2026

The audit of Fine Wine and Good Spirits Store 2604 in Masontown, Pennsylvania, covered May 9, 2025, to February 16, 2026. The audit found that the store complied with all Pennsylvania Liquor Control Board (PLCB) operating procedures. The audit included checking inventory records, financial deposits, internal control reports, and compliance with pricing and asset management […]

March 23, 2026

Fine Wine & Good Spirits #2401 – Ridgway, Elk County – For the Period January 10, 2025 to February 12, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 2401 in Elk County was audited for compliance with operating procedures from January 10, 2025, to February 12, 2026. The audit included checking inventory accuracy, deposit management, cash handling, sales compliance, and asset verification. The store was found to be in full compliance with […]

March 23, 2026

Fine Wine & Good Spirits #0415 – Rochester, Beaver County – For the Period February 6, 2025 to February 2, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0415 in Rochester, PA, was audited for compliance with PLCB operating procedures for the period February 6, 2025, to February 2, 2026. The audit found the store largely compliant except for improper documentation of tax-exempt sales. Specifically, discrepancies were found in eight invoices where […]

March 23, 2026

Fine Wine & Good Spirits #0278 – Pittsburgh, Allegheny County – For the Period March 11, 2025 to February 4, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0278 in Pittsburgh underwent an audit of its operations for the period from March 11, 2025, to February 4, 2026. The audit aimed to assess compliance with PLCB operating procedures. The procedures included inventory checks, deposit reviews, and compliance with internal controls. While the […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General