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Audits

August 17, 2025

Township of Lykens – Dauphin County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The auditor examined the Township of Lykens’ Liquid Fuels Tax Fund for 2024, assessing compliance with criteria outlined by the Pennsylvania Department of Transportation (PennDOT) and other regulations. The audit, abiding by standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, concluded that the Form MS-965 with Adjustments accurately represents […]

August 17, 2025

Township of Logan – Huntingdon County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit of the Township of Logan, Huntingdon County, Pennsylvania, assessed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024. The audit followed standards from the American Institute of Certified Public Accountants and the Government Auditing Standards. The forms were evaluated to ensure compliance with […]

August 17, 2025

Township of Liberty – Centre County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit examined the Forms MS-965 With Adjustments of the Liquid Fuels Tax Fund for the Township of Liberty, Centre County, from January 1, 2023, to December 31, 2024. The report found the forms were presented correctly according to the Pennsylvania Department of Transportation’s standards. The examination followed regulations by the American Institute of Certified […]

August 17, 2025

Township of Lewis – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

This audit was an examination of the Liquid Fuels Tax Fund Forms MS-965 for the Township of Lewis, Northumberland County, Pennsylvania, from January 1, 2020, to December 31, 2024. The examination adhered to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The report concluded that the Forms MS-965 With […]

August 17, 2025

Township of Freedom – Adams County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

An audit was conducted for the Liquid Fuels Tax Fund of the Township of Freedom, Adams County, for the period from January 1, 2023, to December 31, 2024. The audit examined the municipality’s Forms MS-965 With Adjustments to ensure they were presented accurately according to the criteria described in the Department of Transportation’s Publication 9. […]

August 17, 2025

Borough of Bear Creek Village – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit examines the Liquid Fuels Tax Fund of the Borough of Bear Creek Village, Luzerne County, for 2024. The examination ensures compliance with criteria set by the Pennsylvania Department of Transportation for presenting Form MS-965. Conducted according to standards by the AICPA and Government Auditing Standards, it aimed to verify the accuracy and compliance […]

August 17, 2025

Fine Wine & Good Spirits #6525 – Greensburg, Westmoreland County – For the Period July 15, 2024 to June 9, 2025

The examination of Fine Wine and Good Spirits Store 6525 assessed operations from July 15, 2024, to June 9, 2025. The audit aimed to verify compliance with PLCB procedures, focusing on inventory accuracy and financial record management. The examination found the store mostly compliant, except for an inventory discrepancy exceeding $200—a repeated issue from prior […]

August 17, 2025

Fine Wine & Good Spirits #6524 – Belle Vernon, Westmoreland County – For the Period August 5, 2024 to June 11, 2025

The examination of Fine Wine and Good Spirits Store 6524 in Belle Vernon, Pennsylvania reviewed operations from August 5, 2024 to June 11, 2025 for compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination included inventory checks, deposit reviews, and compliance with internal controls. Two significant findings emerged: inventory discrepancies exceeding $200, which is […]

August 17, 2025

Fine Wine & Good Spirits #5185 – Philadelphia, Philadelphia County – For the Period May 15, 2024 to June 10, 2025

An examination of Fine Wine and Good Spirits Store 5185 was conducted for the period of May 15, 2024, to June 10, 2025. The examination found noncompliance issues despite overall adherence to procedures. Key findings include repeated inventory discrepancies exceeding $200 in value, improper documentation for tax-exempt sales, and excessive cash in register drawers. The […]

August 17, 2025

Fine Wine & Good Spirits #2301 – Broomall, Delaware County – For the Period March 29, 2024 to June 12, 2025

An examination of Licensee Service Center 2301, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for the period from March 29, 2024, to June 12, 2025. The review aimed to ensure compliance with PLCB operating procedures. Key procedures included inventory audits, financial record checks, compliance with internal controls, and asset verification. The examination […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General