AuditsAudit Type: Compliance

October 9, 2025

District Court 38-1-15 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 38-1-15 in Montgomery County, Pennsylvania, covering January 1, 2020, to December 31, 2023, was conducted to assess compliance with state laws, regulations, and AOPC policies related to the collection and remittance of moneys on behalf of the Commonwealth. Key procedures included verifying data from the AOPC and Pennsylvania Department […]

October 9, 2025

District Court 42-3-02 – Bradford County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted for District Court 42-3-02, Bradford County, Pennsylvania, covering January 1, 2021, to December 31, 2024. The audit, performed as per the requirements of Section 401(c) of The Fiscal Code, aimed to determine if the court complied with state laws and regulations regarding the collection and remittance of moneys to the […]

October 9, 2025

District Court 38-1-24 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of District Court 38-1-24 in Montgomery County, Pennsylvania, for the period January 1, 2020, to December 31, 2023, was conducted to ensure adherence to state laws, regulations, and policies related to the collection and reporting of moneys. The audit involved procedures such as matching data from the AOPC and the Department of […]

October 9, 2025

Fine Wine & Good Spirits #6710 – Red Lion, York County – For the Period September 3, 2024 to September 9, 2025

The examination report from October 2025 details the audit of the Fine Wine and Good Spirits Store 6710 in Red Lion, Pennsylvania, covering the period from September 3, 2024, to September 9, 2025. The audit was conducted by the Department of the Auditor General under the Pennsylvania Liquor Code. It assessed compliance with Pennsylvania Liquor […]

October 9, 2025

Fine Wine & Good Spirits #6601 – Tunkhannock, Wyoming County – For the Period August 14, 2024 to August 24, 2025

The examination report for Fine Wine and Good Spirits Store 6601 in Tunkhannock, Pennsylvania, conducted by the Department of the Auditor General, evaluated the store’s compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures between August 14, 2024, and August 24, 2025. The examination checked inventory accuracy, deposit handling, and adherence to internal controls, among […]

October 9, 2025

Fine Wine & Good Spirits #6504 – Jeannette, Westmoreland County – For the Period October 15, 2024 to August 27, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 6504 in Jeannette, PA, for the period of October 15, 2024, to August 27, 2025. The examination aimed to ensure compliance with PLCB operating procedures without adhering to professional auditing standards. It involved inventory counts, financial record reviews, and compliance […]

October 9, 2025

Fine Wine & Good Spirits #6311 – California, Washington County – For the Period October 9, 2024 to August 20, 2025

The Pennsylvania Liquor Control Board’s Store 6311, located in California, Pennsylvania, underwent an examination for the period of October 9, 2024, to August 20, 2025. The report identifies three main issues: inventory discrepancies exceeding $200, untimely bank deposits, and wholesale purchases made with expired licenses. The inventory problem is a recurring issue without received corrective […]

October 9, 2025

Fine Wine & Good Spirits #5193 – Philadelphia, Philadelphia County – For the Period August 12, 2024 to August 27, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 5193 in Philadelphia, covering operations from August 12, 2024, to August 27, 2025. The examination aimed to assess compliance with operating procedures but was not a formal audit. Key elements included inventory counts, deposit reviews, internal control compliance, and […]

October 9, 2025

Fine Wine & Good Spirits #5114 – Philadelphia, Philadelphia County – For the Period August 2, 2024 to August 25, 2025

The examination report by the Department of the Auditor General reviewed the operations of Fine Wine and Good Spirits Store 5114 in Philadelphia for compliance with the Pennsylvania Liquor Control Board (PLCB) procedures from August 2024 to August 2025. The review uncovered that while the store mostly complied with PLCB procedures, there was a repeat […]

October 9, 2025

Fine Wine & Good Spirits #5104 – Philadelphia, Philadelphia County – For the Period August 21, 2024 to September 2, 2025

The examination report by the Pennsylvania Liquor Control Board (PLCB) for Fine Wine and Good Spirits Store 5104 covers operations from August 21, 2024, to September 2, 2025. It assesses compliance with PLCB procedures without adhering to professional auditing standards. The review comprised inventory checks, deposit accounting, internal control compliance, cash handling, sales tests, and […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General