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Audits

January 26, 2026

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

A compliance audit of the Waynesboro Borough Non-Uniformed Pension Plan was conducted to verify adherence to the Municipal Pension Plan Funding Standard and Recovery Act, focusing on corrective actions taken and compliance with state laws and regulations. Key objectives included determining state aid accuracy, appropriate contribution levels, and the correct calculation and distribution of retirement […]

January 26, 2026

Versailles Borough Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Versailles Borough Police Pension Plan assessed whether appropriate corrective actions were taken following previous findings and if the plan was managed according to relevant laws, regulations, and policies. The audit, covering a period ending December 31, 2024, found two significant compliance issues: the failure to deposit state aid into the […]

January 26, 2026

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

A compliance audit was conducted for the Versailles Borough Non-Uniformed Pension Plan regarding its adherence to Pennsylvania’s pension laws and regulations. Governed by the Municipal Pension Plan Funding Standard and Recovery Act, the audit aimed to verify corrective actions taken since a prior report and to ensure administrative compliance with state mandates for pension plans. […]

January 26, 2026

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

The compliance audit of Union Township’s Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, evaluated the township’s actions in response to prior audit findings and its compliance with applicable laws and regulations. This audit, covering a period ending December 31, 2024, examined proper funding of member accounts, accuracy of […]

January 26, 2026

Strasburg Borough Police Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

The Strasburg Borough Police Pension Plan underwent a compliance audit pursuant to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine compliance with state laws, regulations, and policies regarding pension administration for a period ending December 31, 2024. Key focus areas included state aid deposits, employer and employee contributions, the […]

January 26, 2026

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

The compliance audit of the Strasburg Borough Non-Uniformed Pension Plan, conducted under the authority of Act 205, evaluated whether corrective actions from prior findings were implemented and whether the plan was compliant with applicable laws and regulations for a period ending December 31, 2024. Key audit methods included verifying the correct deposit of state aid, […]

January 26, 2026

Fine Wine & Good Spirits #4801 – Walnutport, Northampton County – For the Period December 3, 2024 to December 3, 2025

The examination of Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 4801, for December 3, 2024, to December 3, 2025, confirmed compliance with all operating procedures. The examination evaluated inventory accuracy, deposit management, and adherence to internal financial controls without requiring adherence to professional auditing standards. The audit reviewed inventory counts, financial deposits, […]

January 26, 2026

Fine Wine & Good Spirits #4659 – Dresher, Montgomery County – For the Period January 30, 2025 to December 3, 2025

The examination report covered the operations of Fine Wine and Good Spirits Store 4659 in Dresher, Pennsylvania, for the period from January 30, 2025, to December 3, 2025. Conducted under the Pennsylvania Liquor Code, the assessment aimed to verify compliance with the Pennsylvania Liquor Control Board’s (PLCB) operating procedures. Key examination activities included inventory verification, […]

January 26, 2026

Fine Wine & Good Spirits #3518 – Scranton, Lackawanna County – For the Period December 10, 2024 to December 8, 2025

The examination report covers the operations of Fine Wine and Good Spirits Store 3518 in Scranton, Pennsylvania, for December 10, 2024, to December 8, 2025. The examination aimed at verifying compliance with PLCB operating procedures. It included a review of inventory, cash deposits, sales compliance, and asset management. Despite overall compliance, a finding on untimely […]

January 26, 2026

Fine Wine & Good Spirits #2503 – Erie, Erie County – For the Period February 3, 2025 to December 7, 2025

The Pennsylvania Liquor Control Board (PLCB) Store 2503 in Erie, PA, underwent an examination from February 3, 2025, to December 7, 2025. The report aimed to assess compliance with PLCB operating procedures. This examination involved checking inventory accuracy, reviewing deposit records, and verifying compliance with internal controls. The examination found no significant discrepancies, indicating that […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General