AuditsAudit Type: Compliance

September 18, 2025

Firemen’s Relief Association of Blakely Borough – Lackawanna County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) was conducted on the Firemen’s Relief Association of Blakely Borough for the period from January 1, 2022, to December 31, 2024. The engagement, performed under Pennsylvania state authorities, aimed to evaluate if the relief association used funds appropriately and adhered to legal deposit requirements. Evidence was gathered from accounting records […]

September 18, 2025

Aquashicola Volunteer Firemen’s Relief Association – Carbon County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of Aquashicola Volunteer Firemen’s Relief Association for January 1, 2022, to December 31, 2024, aimed to verify adherence to relevant state laws and procedures concerning state aid and fund expenditures. Conducted without Government Auditing Standards, it concluded general compliance except for an untimely receipt and deposit of 2022 state aid from Lower […]

September 18, 2025

Perry County Recorder of Deeds/Register of Wills/Clerk of Orphans’ Court – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for the Recorder of Deeds/Register of Wills/Clerk of Orphans’ Court in Perry County, Pennsylvania, for the period from January 1, 2020, to December 31, 2023. The audit aimed to verify whether all moneys collected for the Commonwealth were correctly assessed, reported, and remitted. The audit confirmed that the office complied […]

September 18, 2025

District Court 05-3-17 – Allegheny County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 05-3-17 in Allegheny County, Pennsylvania, was conducted for the period January 1, 2020, to December 31, 2023, in compliance with Section 401(c) of the Fiscal Code. The audit aimed to evaluate whether the district court complied with state laws, regulations, and AOPC policies regarding the collection, assessment, reporting, and […]

September 16, 2025

California Borough Non-Uniformed Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2024

An audit conducted on the California Borough Non-Uniformed Pension Plan identified compliance with applicable state laws and regulations through December 31, 2024. The audit, authorized by the Act 205, reviewed whether corrective actions recommended in a prior report were addressed and verified compliance across several areas including state aid deposits, employer and employee contributions, retirement […]

September 16, 2025

Fine Wine Good Spirits #4204 – Port Allegany, McKean County – For the Period August 5, 2024 to August 2, 2025

The examination report for Fine Wine and Good Spirits Store 4204 in Port Allegany, Pennsylvania, evaluated compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures from August 5, 2024, to August 2, 2025. Conducted by the Department of the Auditor General, the examination included checks of inventory records, financial deposits, internal control compliance, and verification […]

September 16, 2025

Fine Wine & Good Spirits #6505 – New Kensington, Westmoreland County – For the Period October 23, 2024 to July 31, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 6505 in New Kensington, Pennsylvania, covering operations from October 23, 2024, to July 31, 2025. The examination, led by the Department of the Auditor General, assessed compliance with PLCB operating procedures without following professional auditing standards. Activities included inventory checks, […]

September 16, 2025

Fine Wine & Good Spirits #5701 – Dushore, Sullivan County – For the Period August 2, 2024 to August 2, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 5701 in Dushore, Pennsylvania, for the period from August 2, 2024, to August 2, 2025. The examination was led by the Department of the Auditor General to assess compliance with PLCB operating procedures. It included a review of inventory, deposits, […]

September 16, 2025

Fine Wine & Good Spirits #1704 – Curwensville, Clearfield County – For the Period September 9, 2024 to August 13, 2025

The examination of Fine Wine and Good Spirits Store 1704, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for the period from September 9, 2024, to August 13, 2025. This examination, done by the Department of the Auditor General, aimed to ensure compliance with PLCB operating procedures and involved reviewing inventories, financial deposits, […]

September 16, 2025

Fine Wine & Good Spirits #1524 – Oxford, Chester County – For the Period August 12, 2024 to August 16, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 1524 in Oxford, Pennsylvania was examined by the Department of the Auditor General for operations from August 12, 2024, to August 16, 2025. The examination was performed under the legal authority of the Pennsylvania Liquor Code to ensure compliance with PLCB operating procedures. Key […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General