AuditsAudit Type: Compliance

September 9, 2025

District Court 05-2-04 – Allegheny County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted on District Court 05-2-04 in Allegheny County, Pennsylvania, for the period from January 1, 2020, to December 31, 2023. The audit aimed to verify the court’s adherence to state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) policies regarding the collection, assessment, and remittance of funds. Key procedures included […]

September 9, 2025

Tioga County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2022 to 2023

The Amended Fiscal Reports for Tioga County Children and Youth Agency address the fiscal years from July 1, 2021, to June 30, 2023. These reports were prepared following the guidelines and requirements outlined in Act 148 of 1976, focused on reviewing Commonwealth expenditures for children in Tioga County. The engagement aimed to certify these expenditures […]

September 9, 2025

Fine Wine & Good Spirits #6704 – Manchester, York County – For the Period July 10, 2024 to July 12, 2025

The examination report by the Pennsylvania Department of the Auditor General evaluated the operations of Fine Wine and Good Spirits Store 6704 from July 10, 2024, to July 12, 2025, to ensure compliance with the Pennsylvania Liquor Control Board (PLCB) procedures. The examination included inventory comparisons, assessing financial deposits, reviewing compliance reports, and verifying cash […]

September 9, 2025

Fine Wine & Good Spirits #6513 – Avonmore, Westmoreland County – For the Period September 20, 2024 to July 26, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 6513 in Avonmore, Pennsylvania was examined by the Department of the Auditor General for the period from September 20, 2024, to July 26, 2025. The examination aimed to assess compliance with PLCB operating procedures and did not adhere to professional auditing or attestation standards. […]

September 9, 2025

Fine Wine & Good Spirits #6002 – Mifflinburg, Union County – For the Period July 22, 2024 to July 26, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 6002 in Mifflinburg, PA, underwent an examination by the Department of the Auditor General for the period from July 22, 2024, to July 26, 2025. The audit assessed compliance with the PLCB’s operating procedures, including inventory and financial records. Several tests and reviews, such […]

September 9, 2025

Fine Wine & Good Spirits #5195 – Philadelphia, Philadelphia County – For the Period May 28, 2024 to June 16, 2025

The Auditor General examined the operations of Pennsylvania’s Fine Wine and Good Spirits Store 5195 from May 28, 2024, to June 16, 2025, to ensure compliance with the Pennsylvania Liquor Control Board’s (PLCB) operating procedures. The examination focused on inventory management, financial recordkeeping, and adherence to internal controls, conducted under statutory authority, but not under […]

September 9, 2025

Fine Wine & Good Spirits #5163 – Philadelphia, Philadelphia County – For the Period June 25, 2024 to June 24, 2025

An examination report conducted by the Department of the Auditor General evaluated the operations of Fine Wine and Good Spirits Store 5163 in Philadelphia for the period from June 25, 2024, to June 24, 2025. The assessment checked compliance with Pennsylvania Liquor Control Board (PLCB) procedures through various tests, including inventory checks, financial reconciliations, and […]

September 9, 2025

Fine Wine & Good Spirits #5156 – Philadelphia, Philadelphia County – For the Period June 11, 2024 to June 23, 2025

The examination report of Fine Wine and Good Spirits Store 5156 by the Pennsylvania Department of the Auditor General covers operations from June 11, 2024, to June 23, 2025. The report assesses compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures. The examination identified three primary findings: significant inventory discrepancies exceeding $200, excessive cash […]

September 9, 2025

Fine Wine & Good Spirits #5101 – Philadelphia, Philadelphia County – For the Period June 22, 2024 to June 22, 2025

An examination by the Department of the Auditor General assessed operations at Fine Wine and Good Spirits Store 5101 in Philadelphia from June 22, 2024, to June 22, 2025. This evaluation aimed to verify compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination covered inventory management, financial record reconciliation, internal control compliance, and the […]

September 9, 2025

Fine Wine & Good Spirits #4508 – Marshalls Creek, Monroe County – For the Period January 30, 2024 to June 25, 2025

The Pennsylvania Liquor Control Board’s Licensee Service Center 4508, located in Marshalls Creek, PA, underwent an examination by the Department of the Auditor General for the period from January 30, 2024, to June 25, 2025. The examination aimed to ensure compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. Key areas of review included inventory […]