AuditsAudit Type: Compliance

March 11, 2026

Fine Wine & Good Spirits #3901 – Allentown, Lehigh County – For the Period January 23, 2025 to January 14, 2026

Fine Wine and Good Spirits Store 3901 in Allentown, Pennsylvania, was audited for the period from January 23, 2025, to January 14, 2026. The examination evaluated the store’s compliance with PLCB operating procedures. It included reviewing inventory counts, financial deposits, clerk performance, tax-exempt sales, and verifying that store prices matched PLCB’s approved price lists. The […]

March 11, 2026

Fine Wine & Good Spirits #2512 – Union City, Erie County – For the Period March 13, 2025 to January 13, 2026

The examination report for the Fine Wine and Good Spirits Store 2512 in Union City, Pennsylvania, covered operations from March 13, 2025, to January 13, 2026. Conducted under the Pennsylvania Liquor Code, the examination aimed to verify compliance with Pennsylvania Liquor Control Board (PLCB) procedures. It included inventory checks, deposit reviews, and verification of internal […]

March 11, 2026

Fine Wine & Good Spirits #1508 – Parkesburg, Chester County – For the Period February 4, 2025 to February 9, 2026

An examination of Fine Wine and Good Spirits Store 1508 in Chester County was conducted for the period February 4, 2025, to February 9, 2026. Under the statutory authority of the Pennsylvania Liquor Code, the examination assessed compliance with PLCB operating procedures. Key evaluation areas included inventory accuracy, deposit accounting, internal controls, cash records, price […]

March 11, 2026

Fine Wine & Good Spirits #1406 – State College, Centre County – For the Period January 28, 2025 to January 26, 2026

The Pennsylvania Liquor Control Board (PLCB)’s Fine Wine and Good Spirits Store 1406 in State College, Pennsylvania, was audited and operations from January 28, 2025, to January 26, 2026, were examined. The audit aimed to ensure compliance with PLCB procedures, focusing on inventory accuracy, cash management, financial reporting, and internal controls. The examination confirmed that […]

March 11, 2026

Fine Wine & Good Spirits #0938 – Warminster, Bucks County – For the Period January 30, 2025 to January 27, 2026

An examination of the Fine Wine and Good Spirits Store 0938 in Warminster, PA, covered operations from January 30, 2025, to January 27, 2026. This examination ensured compliance with Pennsylvania Liquor Control Board (PLCB) procedures, focusing on inventory counts, financial deposits, clerk performance, and internal controls. It was conducted under the statutory authority of the […]

March 11, 2026

Fine Wine & Good Spirits #0605 – Kutztown, Berks County – For the Period February 3, 2025 to January 27, 2026

An examination was conducted on Fine Wine and Good Spirits Store 0605 in Kutztown, Pennsylvania, for its operations from February 3, 2025, to January 27, 2026. The audit involved checking inventory records against physical counts, reviewing financial deposits, verifying compliance with internal controls, and ensuring the accuracy of cash on hand. The analysis also included […]

March 11, 2026

Fine Wine & Good Spirits #0403 – Ambridge, Beaver County – For the Period March 5, 2025 to December 8, 2025

The examination of the Fine Wine and Good Spirits Store 0403, operated by the Pennsylvania Liquor Control Board (PLCB), covered operations from March 5, 2025, to December 8, 2025. The examination aimed to ensure compliance with PLCB operating procedures. The report highlights two key findings: First, an inventory discrepancy exceeding 1% was identified, a repeat […]

March 11, 2026

Fine Wine & Good Spirits #0256 – Tarentum, Allegheny County – For the Period April 17, 2025 to February 16, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0256 underwent an examination from April 17, 2025, to February 16, 2026. This examination focused on verifying compliance with PLCB operating procedures, including inventory counts, financial records, and internal controls. Methods included reviewing physical inventory, financial deposits, and cash handling, as well as ensuring […]

March 11, 2026

Homestead Borough Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Homestead Borough Police Pension Plan, conducted under Act 205 of 1984, examined whether the plan was administered according to applicable laws and regulations. The audit reviewed financial transactions from January 1, 2020, to December 31, 2024, focusing on the proper deposit of state aid, adequacy of internal controls, employer and […]

March 11, 2026

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

A compliance audit of the Homestead Borough Non-Uniformed Pension Plan, conducted by the Auditor General based on the Municipal Pension Plan Funding Standard and Recovery Act, revealed significant non-compliance issues. The audit, covering January 1, 2021, to December 31, 2024, highlighted failures in depositing state aid into an eligible pension plan, meeting the minimum municipal […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General