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Audits

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 […]

August 17, 2025

Fine Wine & Good Spirits #1531 – Avondale, Chester County – For the Period May 21, 2024 to June 11, 2025

The examination of Fine Wine and Good Spirits Store 1531 covered operations from May 21, 2024, to June 11, 2025, to assess compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination involved verifying inventory, cash deposits, sales processes, and internal control adherence. While the store generally complied, two repeat issues were noted: improper documentation […]

August 17, 2025

Fine Wine & Good Spirits #1510 – Coatesville, Chester County – For the Period June 10, 2024 to June 3, 2025

An examination of Fine Wine and Good Spirits Store 1510 in Coatesville, Pennsylvania, was conducted for the period June 10, 2024, to June 3, 2025, to assess compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The examination included inventory checks, deposit reviews, compliance with internal controls, and price verifications. The store generally complied with […]

August 17, 2025

Fine Wine & Good Spirits #0270 – Pittsburgh, Allegheny County – For the Period July 31, 2024 to June 4, 2025

The examination of the Fine Wine and Good Spirits Store 0270, conducted over a set period in 2024-2025, found the store largely compliant with Pennsylvania Liquor Control Board (PLCB) regulations. The examination assessed inventory accuracy, financial record maintenance, and overall adherence to PLCB procedures. While most operations were compliant, a recurring issue with inventory discrepancies […]

August 17, 2025

Fine Wine & Good Spirits #0263 – Pittsburgh, Allegheny County – For the Period August 19, 2024 to June 4, 2025

An examination of Fine Wine and Good Spirits Store 0263 was conducted for the period from August 19, 2024, to June 4, 2025. The examination aimed to assess compliance with PLCB procedures, including inventory management and financial accountability. While the store generally complied with procedures, the audit found an inventory discrepancy exceeding $200 in value […]

August 17, 2025

East Marlborough Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the East Marlborough Township Police Pension Plan aimed to determine if prior recommendations were addressed and verify compliance with state laws and regulations. It found that the plan was managed according to applicable rules, with no significant compliance issues. The audit confirmed that East Marlborough Township complied with the prior recommendation […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General