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Audits

March 25, 2026

Duboistown Borough Police Pension Plan – Lycoming County – Reduced Period Engagement – Period Ended December 31, 2024

An audit was conducted on the Duboistown Borough Police Pension Plan to determine compliance with pertinent laws, prompted by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess corrective actions following an earlier report and compliance with applicable legal frameworks for the periods evaluated. The audit revealed that the Duboistown […]

March 25, 2026

Duboistown Borough Non-Uniformed Pension Plan – Lycoming County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Duboistown Borough Non-Uniformed Pension Plan was conducted to assess adherence to state laws and regulations. The audit, based on Municipal Pension Plan Funding Standard and Recovery Act (Act 205), evaluated corrective actions from previous findings and compliance with regulations. The audit found multiple issues, including failure to deposit the full […]

March 25, 2026

Darlington Township Police Pension Plan – Beaver County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit of the Darlington Township Police Pension Plan, covering January 1, 2022, to December 31, 2024, was conducted to evaluate adherence to state laws and regulations. Although largely compliant, the audit found the township received excess state aid beyond pension plan costs for 2023 and 2024, totaling $10,256. This excess aid remains in […]

March 25, 2026

Darlington Township Non-Uniformed Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Darlington Township Non-Uniformed Pension Plan in Beaver County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The objectives were to evaluate if appropriate actions were taken to address previous findings and assess if the pension plan adhered to relevant laws and […]

March 25, 2026

Catawissa Borough Police Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Catawissa Borough Police Pension Plan for January 1, 2021, to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s purpose was to assess adherence to state laws, regulations, and local policies. Key areas scrutinized included the proper deposit of state aid, accuracy […]

March 25, 2026

Catawissa Borough Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Catawissa Borough Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, ensuring adherence to state laws, regulations, and policies. The audit verified that state aid and contributions were properly calculated and deposited. Actuarial reports for January […]

March 25, 2026

Alsace Manor Fire Co. Fireman’s Relief Association – Berks County – Audit Period January 1, 2019 to March 7, 2024

The compliance audit of the Alsace Manor Fire Co. Fireman’s Relief Association for the period from January 1, 2019, to March 7, 2024, examined whether prior audit recommendations were addressed and compliance with state laws related to state aid and expenditure of funds was maintained. It found that corrective actions for previous findings, such as […]

March 25, 2026

Fine Wine & Good Spirits #5105 – Philadelphia, Philadelphia County – For the Period April 9, 2025 to February 9, 2026

The audit reviewed operations at Fine Wine and Good Spirits Store 5105 in Philadelphia, for the period from April 9, 2025, to February 9, 2026. This audit aimed to determine compliance with PLCB operating procedures, involving physical inventory counts, verification of deposits, performance report reviews, and cash management checks. While the store generally complied with […]

March 25, 2026

Fine Wine & Good Spirits #4109 – South Williamsport, Lycoming County – For the Period April 7, 2025 to February 4, 2026

The audit of the Fine Wine and Good Spirits Store 4109 in Lycoming County by the Pennsylvania Liquor Control Board (PLCB) covered operations from April 7, 2025, to February 4, 2026. It assessed compliance with PLCB operating procedures through inventory checks, financial deposits, and internal control reviews. The majority of operations complied with standards, except […]

March 25, 2026

Fine Wine & Good Spirits #3622 – Lititz, Lancaster County – For the Period March 5, 2025 to February 10, 2026

The audit of Fine Wine and Good Spirits Store 3622, conducted for the period from March 5, 2025, to February 10, 2026, revealed that the store generally complied with Pennsylvania Liquor Control Board (PLCB) procedures. However, two key issues were identified: improper documentation in tax-exempt sales and inventory discrepancies exceeding 1% of the value examined. […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General