AuditsAudit Type: Compliance

November 4, 2025

Karthaus Firemen’s Relief Association – Clearfield County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Karthaus Firemen’s Relief Association, covering January 1, 2023, to December 31, 2024, aimed to assess compliance with state laws, contracts, bylaws, and administrative procedures concerning state aid and fund expenditure. The audit, conducted under Pennsylvania’s legislative authority, concluded that the relief association substantially adhered to relevant regulations during the audit […]

November 4, 2025

Jefferson Township Volunteer Fireman’s Foreign Fire Relief Association – Mercer County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit was conducted for the Jefferson Township Volunteer Fireman’s Foreign Fire Relief Association in Mercer County, Pennsylvania, covering January 1, 2023, to December 31, 2024. It aimed to ensure adherence to state laws and procedures related to receiving state aid and spending relief association funds. Although the audit did not follow U.S. Government […]

November 4, 2025

Acosta Volunteer Fire Company Relief Association – Somerset County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the Acosta Volunteer Fire Company Relief Association in Somerset County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The engagement aimed to ensure that expenditures were for authorized purposes and state aid funds were correctly received and deposited according to the Volunteer Firefighters’ Relief Association Act. […]

November 3, 2025

Fine Wine & Good Spirits #6705 – York, York County – For the Period October 28, 2024 to October 7, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 6705, York County, for the period from October 28, 2024, to October 7, 2025. The examination focused on compliance with PLCB operating procedures, including inventory checks, deposit reviews, and sales verifications. While the store generally adhered to PLCB procedures, a […]

November 3, 2025

Fine Wine & Good Spirits #6503 – Monessen, Westmoreland County – For the Period December 2, 2024 to October 7, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of the Fine Wine and Good Spirits Store 6503 in Westmoreland County for compliance with PLCB operating procedures from December 2, 2024, to October 7, 2025. The examination included inventory checks, financial deposit reviews, Clerk Performance Reports, and verification of PLCB capital assets. The examination found […]

November 3, 2025

Fine Wine & Good Spirits #6404 – Honesdale, Wayne County – For the Period October 7, 2024 to October 1, 2025

The examination report for Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 6404, conducted for the period October 7, 2024, to October 1, 2025, confirmed compliance with PLCB procedures except for a repeated issue with inventory discrepancies. A physical inventory count showed more than a 1% discrepancy in certain liquor codes, continuing a […]

November 3, 2025

Fine Wine & Good Spirits #5606 – Boswell, Somerset County – For the Period October 23, 2024 to September 24, 2025

The Pennsylvania Liquor Control Board’s examination of Fine Wine and Good Spirits Store 5606 covered operations from October 23, 2024, to September 24, 2025. The Auditor General’s report, under statutory authority, assessed compliance with PLCB procedures but not per professional auditing standards. The review focused on inventory, cash deposits, clerk performance, sales, and control systems. […]

November 3, 2025

Fine Wine & Good Spirits #5404 – Ashland, Schuylkill County – For the Period September 17, 2024 to September 22, 2025

The Department of the Auditor General conducted an examination of the Fine Wine and Good Spirits Store 5404 in Ashland, Pennsylvania, covering operations from September 17, 2024, to September 22, 2025. This examination aimed to ensure compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures, focusing on inventory, cash operations, and internal controls. Key activities […]

November 3, 2025

Fine Wine & Good Spirits #1523 – West Chester, Chester County – For the Period October 3, 2024 to September 24, 2025

The examination report outlines an assessment of the Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 1523 in West Chester for the period from October 2024 to September 2025. The audit, conducted by the Department of the Auditor General under statutory authority, reviewed compliance with internal controls and PLCB operating procedures, including inventory […]

November 3, 2025

Fine Wine & Good Spirits #1102 – Johnstown, Cambria County – For the Period November 26, 2024 to October 1, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 1102 for the period from November 26, 2024, to October 1, 2025. The examination assessed compliance with PLCB procedures, focusing on inventory management, financial records, and tax-exempt sales. While the store largely complied with PLCB procedures, two issues were […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General