AuditsAudit Type: Compliance

September 16, 2025

Fine Wine & Good Spirits #1104 – Cresson, Cambria County – For the Period September 9, 2024 to August 2, 2025

The examination report for the Fine Wine and Good Spirits Store 1104 in Cresson, Pennsylvania, covers operations from September 9, 2024, to August 2, 2025. Conducted by the Department of the Auditor General, the review assessed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. Key focus areas included inventory counts, financial deposit reviews, Clerk […]

September 16, 2025

Fine Wine & Good Spirits #0907 – Yardley, Bucks County – For the Period October 3, 2024 to July 27, 2025

The examination report by the Department of the Auditor General covers the operations of Fine Wine and Good Spirits Store 0907, operated by the Pennsylvania Liquor Control Board (PLCB), from October 3, 2024, to July 27, 2025. The audit was conducted under statutory authority but not following professional auditing standards. It involved verifying inventory, checking […]

September 16, 2025

Fine Wine & Good Spirits #0616 – Birdsboro, Berks County – For the Period August 25, 2024 to August 13, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0616 in Birdsboro was examined by the Department of the Auditor General. The examination, covering the period from August 25, 2024, to August 13, 2025, aimed to ensure compliance with PLCB operating procedures. Various aspects were reviewed, including inventory, financial deposits, internal controls, cash […]

September 16, 2025

Fine Wine & Good Spirits #0235 – Pittsburgh, Allegheny County – For the Period September 13, 2024 to July 15, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 0235 in Pittsburgh, assessing its compliance with PLCB operating procedures from September 13, 2024, to July 15, 2025. The examination focused on inventory management, deposit procedures, clerk performance, and sales compliance. The store generally adhered to PLCB standards, but some […]

September 12, 2025

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

A compliance audit was conducted on Sewickley Township’s Non-Uniformed Pension Plan in Westmoreland County, Pennsylvania under the Municipal Pension Plan Funding Standard and Recovery Act. The audit was designed to assess whether the township’s officials had taken corrective actions on previous findings and to evaluate if the pension plan was managed in compliance with state […]

September 12, 2025

Blairsville Borough Police Pension Plan – Indiana County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Blairsville Borough Police Pension Plan was conducted by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the plan’s administration complied with state laws, regulations, and policies from January 1, 2024, to December 31, 2024. Key findings included proper determination and […]

September 12, 2025

Blairsville Borough Non-Uniformed Union Pension Plan – Indiana County – Reduced Period Engagement – Period Ended December 31, 2024

The Blairsville Borough Non-Uniformed Union Pension Plan underwent a compliance audit by the Auditor General under Act 205, covering the period from January 1, 2021, to December 31, 2024. The audit aimed to ensure the plan complied with state laws, regulations, contracts, and local policies. The audit found that the Borough received excess state aid […]

September 11, 2025

Borough of Elkland – Tioga County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The Independent Auditor’s Report examined the Borough of Elkland’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period from January 1, 2021, to December 31, 2024. The examination adhered to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The forms were assessed for compliance with criteria outlined […]

September 11, 2025

District Court 32-1-21 – Delaware County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 32-1-21 in Delaware County, Pennsylvania, covering January 1, 2019, to December 31, 2023, as required by The Fiscal Code. The audit aimed to verify the court’s adherence to state laws, regulations, and AOPC policies in managing Commonwealth funds. Procedures included validating data from the AOPC and PA […]

September 11, 2025

District Court 27-3-05 – Washington County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 27-3-05 in Washington County, Pennsylvania, covering January 1, 2019, to December 31, 2023, to assess adherence to state laws and Administrative Office of Pennsylvania Courts (AOPC) policies related to collecting moneys on behalf of the Commonwealth. The audit, not adherent to U.S. Government Auditing Standards, faced limitations […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General