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Audits

October 10, 2025

Fine Wine & Good Spirits #2506 – Corry, Erie County – For the Period September 23, 2024 to September 6, 2025

The examination of Fine Wine and Good Spirits Store 2506 covered operations from September 23, 2024, to September 6, 2025. The review aimed to assess compliance with PLCB operating procedures, involving inventory checks, deposit reviews, and internal control compliance. The store generally operated in compliance, except for an ongoing issue with inventory discrepancies. A physical […]

October 10, 2025

Fine Wine & Good Spirits #0410 – Aliquippa, Beaver County – For the Period September 10, 2024 to September 3, 2025

An examination of Fine Wine and Good Spirits Store 0410 assessed the store’s compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures from September 10, 2024, to September 3, 2025. Major findings include a repeat issue with inventory discrepancies exceeding 1%, poor document maintenance, and improper documentation of tax-exempt sales. In response, store management […]

October 10, 2025

Fine Wine & Good Spirits #0211 – Gibsonia, Allegheny County – For the Period September 24, 2024 to September 1, 2025

The examination report by the Pennsylvania Auditor General reviewed operations at Fine Wine and Good Spirits Store 0211 from September 24, 2024, to September 1, 2025. The report aimed to ensure the store complied with PLCB procedures, including checks on inventory, cash deposits, and sales compliance. While the store mostly adhered to procedures, repeated findings […]

October 9, 2025

Borough of Conneaut Lake – Crawford County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The independent auditor’s report, issued in October 2025, details the examination of the Liquid Fuels Tax Fund of the Borough of Conneaut Lake, Crawford County, Pennsylvania, for the fiscal year 2024. The auditor assessed Form MS-965 with adjustments to ensure it aligns with the criteria set forth by the Pennsylvania Department of Transportation and relevant […]

October 9, 2025

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

The independent auditor’s report examines the Township of Shamokin’s Liquid Fuels Tax Fund Forms MS-965 with Adjustments for the period from January 1, 2020, to December 31, 2024. The auditor evaluated the forms in accordance with attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The examination aimed to […]

October 9, 2025

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

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund for the Township of Potter, Centre County, Pennsylvania, for the period from January 1, 2023, to December 31, 2024. The municipality is responsible for presenting the Forms MS-965 according to specific criteria, while the auditor’s responsibility is to express an opinion on these forms based […]

October 9, 2025

Borough of Denver – Lancaster County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report examines the Borough of Denver’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for January 1, 2023, to December 31, 2024. The report assures the forms meet the criteria set by the Pennsylvania Department of Transportation and are free from material misstatements. Auditors conducted their examination under standards from the AICPA […]

October 9, 2025

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

The independent auditor’s report examines the Forms MS-965 with adjustments for the Liquid Fuels Tax Fund of the Township of Wayne, Mifflin County, covering January 1, 2023, to December 31, 2024. The township’s management must ensure the forms comply with outlined criteria, abided by during audit standards established by the AICPA and Government Auditing Standards. […]

October 9, 2025

District Court 38-1-16 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 38-1-16 in Montgomery County, Pennsylvania, was conducted for the period from January 1, 2020, to December 31, 2023. The audit aimed to assess compliance with state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) policies concerning the collection of funds on behalf of the Commonwealth. Procedures involved verifying […]

October 9, 2025

District Court 38-1-15 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 38-1-15 in Montgomery County, Pennsylvania, covering January 1, 2020, to December 31, 2023, was conducted to assess compliance with state laws, regulations, and AOPC policies related to the collection and remittance of moneys on behalf of the Commonwealth. Key procedures included verifying data from the AOPC and Pennsylvania Department […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General