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Audits

July 20, 2026

Distant Area Volunteer Fireman’s Relief Association – Armstrong County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the Distant Area Volunteer Fireman’s Relief Association in Armstrong County, Pennsylvania, covered January 1, 2023, to December 31, 2025. The audit aimed to determine if the association addressed prior audit findings and complied with state laws regarding state aid and expenditure of funds. The audit found that the association took corrective […]

July 20, 2026

Braddock Hills Volunteer Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2025

A compliance audit of the Braddock Hills Volunteer Relief Association was conducted for the period from January 1, 2022, to December 31, 2025. The primary objectives were to assess whether prior audit findings were addressed and whether the association adhered to relevant state laws and regulations. The audit revealed that the association failed to take […]

July 20, 2026

Fine Wine & Good Spirits #5168 – Philadelphia, Philadelphia County – For the Period May 13, 2025 to May 10, 2026

Fine Wine and Good Spirits Store 5168 in Philadelphia was audited for compliance with Pennsylvania Liquor Control Board procedures from May 13, 2025, to May 10, 2026. While the store generally complied, an inventory discrepancy exceeding 1% was identified, attributed to potential theft or scanning and shipment errors. This discrepancy involved a net retail value […]

July 20, 2026

Fine Wine & Good Spirits #0920 – Quakertown, Bucks County – For the Period April 9, 2025 to May 19, 2026

The audit reviewed the Fine Wine and Good Spirits Store 0920 in Quakertown, Pennsylvania, for operations from April 9, 2025, to May 19, 2026. The audit assessed store compliance with PLCB procedures. Key audit areas included inventory management, financial records, internal controls, and lottery processes. The store generally complied with protocols but failed to consistently […]

July 20, 2026

Fine Wine & Good Spirits #0617 – Womelsdorf, Berks County – For the Period May 27, 2025 to May 19, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0617 in Berks County was audited for compliance with PLCB operating procedures from May 27, 2025, to May 19, 2026. The audit reviewed inventory control, financial records, internal controls, and pricing accuracy. The store generally complied with PLCB guidelines, but there was a notable […]

July 20, 2026

Fine Wine & Good Spirits #0235 – Pittsburgh, Allegheny County – For the Period July 16, 2025 to June 8, 2026

Fine Wine and Good Spirits Store 0235 in Pittsburgh, Pennsylvania, was audited for the period from July 16, 2025, to June 8, 2026. The audit aimed to determine compliance with Pennsylvania Liquor Control Board (PLCB) operating procedure and included reviewing inventory records, financial deposits, and internal control compliance. The store generally adhered to procedures, except […]

July 20, 2026

Township of Worth – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted for the Township of Worth’s Liquid Fuels Tax Fund in Mercer County, Pennsylvania, covering January 1, 2024, to December 31, 2025. The audit aimed to review whether the township complied with Pennsylvania Department of Transportation’s Publication 9 guidelines for receiving, using, and reporting Liquid Fuels Tax funds. The audit involved […]

July 20, 2026

Borough of Luzerne – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Borough of Luzerne’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2025, aimed to review compliance with PennDOT’s Publication 9. Procedures involved reviewing municipal records, conducting interviews, and testing transactions to ensure compliance. Misstatements were identified on Forms MS-965, leading to proposed adjustments accepted by […]

July 20, 2026

Township of Lower Swatara – Dauphin County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit was conducted on the Township of Lower Swatara’s Liquid Fuels Tax Fund for 2025, as required by 75 Pa.C.S. § 9010 for the period January 1, 2025, to December 31, 2025. The audit aimed to verify compliance with PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. It involved reviewing Form MS-965 […]

July 20, 2026

Township of Jenkins – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of Jenkins Township’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2025, aimed to ensure adherence to criteria outlined in PennDOT’s Publication 9. This involved reviewing forms such as MS-965 from the dotGrants system, interviewing municipal officials, and testing transactions totaling $272,393.69, which nearly matched the total expenditures of […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General