AuditsAudit Type: Compliance

September 4, 2025

Hallstead Firemen’s Relief Association – Susquehanna County – Audit Period January 1, 2022 to December 31, 2024

The audit of Hallstead Firemen’s Relief Association for the period January 1, 2022, to December 31, 2024, assessed compliance with state laws, contracts, bylaws, and administrative procedures related to the receipt and expenditure of state aid. The audit revealed two significant findings: an unauthorized expenditure of $930 for grave markers and failure to maintain surety […]

September 4, 2025

Edinboro Volunteer Firemen’s Relief Association – Erie County – Audit Period January 1, 2023 to December 31, 2024

The Edinboro Volunteer Firemen’s Relief Association underwent a compliance audit for the period from January 1, 2023, to December 31, 2024. The audit aimed to verify corrective actions on previous findings and assess compliance with state laws and procedures. Overall, the association complied significantly with the rules, except for two findings: inappropriate ownership of a […]

August 27, 2025

Fine Wine & Good Spirits #0703 – Duncansville, Blair County – For the Period July 30, 2024 to June 19, 2025

The Department of the Auditor General conducted an examination of Fine Wine and Good Spirits Store 0703 in Duncansville, PA, for the period from July 30, 2024, to June 19, 2025. The store, under the Pennsylvania Liquor Control Board (PLCB), underwent evaluation to ensure compliance with PLCB operating procedures. The examination included inventory checks, deposit […]

August 27, 2025

Fine Wine & Good Spirits #1515 – Exton, Chester County – For the Period June 14, 2024 to June 23, 2025

The Department of the Auditor General conducted an examination of the Fine Wine and Good Spirits Store 1515 in Chester County, under the Pennsylvania Liquor Control Board (PLCB) from June 14, 2024, to June 23, 2025. This examination aimed to ensure compliance with PLCB operating procedures but was not conducted according to professional auditing standards. […]

August 27, 2025

Fine Wine & Good Spirits #2202 – Harrisburg, Dauphin County – For the Period May 28, 2024 to June 24, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 2202 in Dauphin County for the period from May 28, 2024, to June 24, 2025. The examination aimed to determine compliance with PLCB operating procedures and found the store generally compliant. However, an $80 shortage in the store’s operating funds […]

August 27, 2025

Fine Wine & Good Spirits #2608 – Perryopolis, Fayette County – For the Period September 4, 2024 to July 15, 2025

The Pennsylvania Liquor Control Board (PLCB) Fine Wine and Good Spirits Store 2608 in Perryopolis, Pennsylvania, was examined by the Department of the Auditor General for the period of September 4, 2024, to July 15, 2025. The examination aimed to verify compliance with PLCB operating procedures under statutory authority, focusing on inventory accuracy, financial record […]

August 27, 2025

Fine Wine & Good Spirits #3401 – Mifflintown, Mifflin County – For the Period July 5, 2024 to July 16, 2025

The Department of the Auditor General conducted an examination of the Fine Wine and Good Spirits Store 3401, operated by the Pennsylvania Liquor Control Board (PLCB) in Juniata County, covering the period from July 5, 2024, to July 16, 2025. The examination aimed to verify compliance with PLCB operating procedures, but it was not conducted […]

August 27, 2025

Fine Wine & Good Spirits #4618 – Norristown, Montgomery County – For the Period August 20, 2024 to July 21, 2025

The examination of the Fine Wine and Good Spirits Store 4618 in Norristown, Pennsylvania, by the Department of the Auditor General, was conducted for the period of August 20, 2024, to July 21, 2025. The examination aimed to determine the store’s compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures and included an inventory count, […]

August 27, 2025

Fine Wine & Good Spirits #5201 – Milford, Pike County – For the Period July 24, 2024 to July 15, 2025

The examination report for Fine Wine and Good Spirits Store 5201, conducted by the Pennsylvania Department of the Auditor General, found that for the period from July 24, 2024, to July 15, 2025, the store complied with all Pennsylvania Liquor Control Board (PLCB) operating procedures. The examination included inventory checks, financial deposition reviews, and compliance […]

August 27, 2025

Sharpsville Borough Police Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for the Sharpsville Borough Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on two main objectives: verifying whether corrective actions from prior findings were implemented and assessing compliance with state laws, regulations, and local policies. The audit evaluated the proper determination and deposit of […]