AuditsAudit Type: Compliance

September 23, 2025

Fine Wine & Good Spirits #1530 – West Chester, Chester County – For the Period August 1, 2024 to August 4, 2025

The Department of the Auditor General examined Fine Wine and Good Spirits Store 1530, operated by the Pennsylvania Liquor Control Board (PLCB), for compliance with operating procedures during August 1, 2024, to August 4, 2025. Conducted under statutory authority, the examination was not a professional audit but aimed to assess adherence to PLCB procedures through […]

September 23, 2025

Fine Wine & Good Spirits #1008 – Slippery Rock, Butler County – For the Period September 18, 2024 to August 12, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 1008 underwent an examination by the Department of the Auditor General, covering operations from September 18, 2024, to August 12, 2025. The focus was on compliance with PLCB procedures regarding inventory, cash handling, sales, and internal controls. Generally, Store 1008 was found compliant with […]

September 23, 2025

Fine Wine & Good Spirits #0945 – Richboro, Bucks County – For the Period July 3, 2024 to August 7, 2025

The examination report for Fine Wine and Good Spirits Store 0945, conducted by the Pennsylvania Department of the Auditor General, covers the period from July 3, 2024, to August 7, 2025. It indicates that the store generally complied with Pennsylvania Liquor Control Board (PLCB) procedures, with one exception. A significant inventory discrepancy was noted, repeating […]

September 23, 2025

Fine Wine & Good Spirits #0279 – Pittsburgh, Allegheny County – For the Period October 24, 2024 to August 2, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0279 in Pittsburgh underwent an examination for its operations between October 24, 2024, and August 2, 2025. Conducted under the jurisdiction of the PLCB and the statutory authority of the Pennsylvania Liquor Code, the examination assessed compliance with operating procedures through inventory counts, deposits […]

September 23, 2025

Fine Wine & Good Spirits #0245 – Pittsburgh, Allegheny County – For the Period October 9, 2024 to August 5, 2025

The examination of Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0245, covering operations from October 9, 2024 to August 5, 2025, found compliance in most areas but identified four repeat findings. These included inventory discrepancies exceeding $200, improper documentation for tax-exempt sales, inappropriate use of instant redeemable coupons along with licensee discounts, […]

September 23, 2025

Fine Wine & Good Spirits #0227 – Monroeville, Allegheny County – For the Period October 3, 2024 to August 13, 2025

The Pennsylvania Liquor Control Board examined Fine Wine and Good Spirits Store 0227 in Monroeville, Pennsylvania, covering operations from October 3, 2024, to August 13, 2025. The examination, authorized under the Pennsylvania Liquor Code, aimed to ensure compliance with operating procedures, though it wasn’t conducted with formal auditing standards. Processes involved checking inventory accuracy, deposit […]

September 23, 2025

Fine Wine & Good Spirits #0214 – Pittsburgh, Allegheny County – For the Period August 28, 2024 to July 28, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 0214 in Allegheny County for the period of August 28, 2024, to July 28, 2025. The audit aimed to assess compliance with PLCB’s operating procedures, focusing on inventory management, financial record accuracy, and internal control adherence. The examination revealed […]

September 23, 2025

Ridley Park Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Ridley Park Borough Police Pension Plan in Delaware County, PA through December 31, 2024. The audit aimed to ensure compliance with state laws, regulations, contracts, administrative procedures, and local ordinances, as outlined by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit […]

September 23, 2025

Ridley Park Borough Non-Uniformed Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Ridley Park Borough Non-Uniformed Pension Plan was conducted to assess adherence to state laws and previous recommendations. The audit, not required to meet U.S. Government Auditing Standards, focused on ensuring corrective actions to past findings and verifying compliance with applicable laws and regulations. For certain periods between 2022 and 2024, […]

September 22, 2025

Paoli Hospital – Chester County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act mandates payments to hospitals for uncompensated care services, with two approaches for qualification: the uncompensated care approach, based on a hospital’s care score, and the extraordinary expense approach, based on claim costs. An audit was conducted to evaluate Paoli Hospital’s eligibility for payments from the 2026 Tobacco Settlement. The audit assessed […]