AuditsAudit Type: Compliance

September 10, 2025

Fine Wine & Good Spirits #3711 – New Castle, Lawrence County – For the Period August 14, 2024 to July 15, 2025

The Pennsylvania Liquor Control Board’s (PLCB) Fine Wine and Good Spirits Store 3711 was examined to assess compliance with PLCB procedures for the period from August 14, 2024, to July 15, 2025. The audit covered inventory, deposit, and cash management processes. Two main issues were identified: excessive cash in register drawers and discrepancies in daily […]

September 10, 2025

Fine Wine & Good Spirits #3621 – Lancaster, Lancaster County – For the Period July 18, 2024 to July 29, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3621 in Lancaster was examined for compliance with operating procedures from July 18, 2024, to July 29, 2025. The examination identified two key issues: improper documentation of tax-exempt sales and inventory discrepancies exceeding $200. The tax-exempt sales issue was a repeat finding where required […]

September 10, 2025

Fine Wine & Good Spirits #3521 – Covington Township, Lackawanna County – For the Period July 18, 2024 to July 30, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3521 underwent an examination by the Department of the Auditor General for compliance with PLCB procedures from July 18, 2024, to July 30, 2025. While the report found the store generally compliant, it identified issues in handling tax-exempt sales, specifically improper documentation. Missing required […]

September 10, 2025

Fine Wine & Good Spirits #2511 – Erie, Erie County – For the Period July 8, 2024 to July 17, 2025

The examination report reviewed Fine Wine and Good Spirits Store 2511 in Erie County, under the PLCB, covering operations from July 8, 2024, to July 17, 2025. Conducted by the Department of the Auditor General, the review checked compliance with PLCB procedures, including inventory management, financial reporting, and internal controls. The report found the store […]

September 10, 2025

Fine Wine & Good Spirits #2206 – Middletown, Dauphin County – For the Period July 17, 2024 to July 29, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 2206, located in Dauphin County, underwent an examination of its operations from July 17, 2024, to July 29, 2025, conducted by the Department of the Auditor General. The examination aimed to ensure compliance with PLCB operating procedures and included inventory checks, deposit reviews, and […]

September 10, 2025

Fine Wine & Good Spirits #0288 – Pittsburgh, Allegheny County – For the Period September 16, 2024 to July 30, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0288 in Pittsburgh was examined by the Auditor General’s Department from September 16, 2024, to July 30, 2025. The examination, while not conforming to formal auditing standards, assessed compliance with operational procedures. Key areas scrutinized included inventory accuracy, financial deposits, compliance with internal controls, […]

September 9, 2025

Humanity Gifts Registry – Audit Period July 1, 2020 to June 30, 2023

The Department of the Auditor General audited the Humanity Gifts Registry (HGR) from July 1, 2020, to June 30, 2023, assessing compliance with applicable laws and policies for receipts and disbursements. The audit found that while HGR generally complies with these regulations and recorded financial transactions with no significant errors, management control weaknesses persist. These […]

September 9, 2025

West Lampeter Township Police Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the West Lampeter Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether corrective actions on previous findings were taken and if the plan complied with state laws and regulations for a period ending December 2024. The audit verified state aid deposits, employer and […]

September 9, 2025

West Lampeter Township Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the West Lampeter Township Non-Uniformed Pension Plan following the Municipal Pension Plan Funding Standard and Recovery Act, focusing primarily on corrective actions from previous audits and compliance with state laws and regulations for a period ending December 31, 2024. The audit verified compliance in areas such as the determination […]

September 9, 2025

Reynoldsville Borough Police Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Reynoldsville Borough Police Pension Plan, conducted under Act 205 authority, aimed to determine if the plan was administered in compliance with state laws, regulations, and local policies for 2024. The audit ensured state aid was properly deposited and assessed the accuracy of employer and employee contributions. It verified compliance with […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General