Audits

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

A compliance audit of the Harris Township Non-Uniformed Pension Plan was performed to assess corrective actions taken regarding past findings and ensure compliance with state laws and regulations. The audit confirmed that most aspects of the plan adhered to relevant legal and procedural requirements. However, a finding indicated that incorrect data on Certification Form AG […]

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

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

An audit was conducted on the Hanover Township Non-Uniformed Pension Plan to assess its administration in relation to state laws, regulations, and policies, as mandated by Act 205. The audit reviewed financial transactions and compliance, focusing on state aid deposits, employer contributions, and retirement benefits. The audit identified a significant finding: incorrect data on Certification […]

Fine Wine & Good Spirits #6510 – Lower Burrell, Westmoreland County – For the Period November 18, 2024 to October 20, 2025

The examination of Fine Wine and Good Spirits Store 6510 in Lower Burrell, conductedfor the period between November 18, 2024, and October 20, 2025, found no significant discrepancies and verified compliance with the Pennsylvania Liquor Control Board’s (PLCB) operating procedures. The examination included assessing inventory accuracy, reviewing financial deposits, evaluating internal controls, and verifying compliance […]

Fine Wine & Good Spirits #6102 – Franklin, Venango County – For the Period September 10, 2024 to September 17, 2025

An examination of Fine Wine and Good Spirits Store 6102 in Franklin was conducted covering operations from September 10, 2024, to September 17, 2025. This examination assessed the store’s compliance with the Board’s procedures, focusing primarily on inventory management, financial transactions, and internal controls. The audit uncovered two significant issues: recurring inventory discrepancies exceeding a […]

Fine Wine & Good Spirits #4503 – Cresco, Monroe County – For the Period November 25, 2024 to October 23, 2025

The Auditor General conducted an examination of Fine Wine and Good Spirits Store 4503 in Cresco, Pennsylvania, covering the period from November 25, 2024, to October 23, 2025. The examination aimed to determine compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures under the Pennsylvania Liquor Code. Key procedures included verifying inventory accuracy, examining financial […]

Fine Wine & Good Spirits #4501 – East Stroudsburg, Monroe County – For the Period September 23, 2024 to October 7, 2025

The Fine Wine and Good Spirits Store 4501 in East Stroudsburg was examined for the period of September 23, 2024, to October 7, 2025, to ensure compliance with internal procedures. The examination covered inventory counts, deposits, internal controls, and sales procedures. While the store generally complied with the Pennsylvania Liquor Control Board’s (PLCB) operating procedures, […]

Fine Wine & Good Spirits #2804 – Mercersburg, Franklin County – For the Period November 5, 2024 to October 23, 2025

The examination report reviewed the operations of the Fine Wine and Good Spirits Store 2804 in Mercersburg covering the period from November 5, 2024, to October 23, 2025. The examination assessed compliance with Pennsylvania Liquor Control Board (PLCB) procedures through various tests such as inventory counts, financial record verification, and internal control evaluations. While the […]

Fine Wine & Good Spirits #2304 – Newtown Square, Cumberland County – For the Period October 16, 2024 to October 18, 2025

Store 2304 in Delaware County was examined for compliance with PLCB procedures from October 16, 2024, to October 18, 2025. The examination included inventory counts, deposit verifications, and internal control compliance checks. While the store largely operated within PLCB guidelines, the audit identified two key issues: misuse of Instant Redeemable Coupons (IRCs) alongside licensee discounts, […]

Fine Wine & Good Spirits #2108 – Enola, Cumberland County – For the Period October 18, 2024 to September 24, 2025

The Fine Wine and Good Spirits Store 2108 in Enola was examined for the period from October 18, 2024, to September 24, 2025. The examination aimed to determine compliance with PLCB operating procedures, focusing on inventory accuracy, financial records, internal controls, and adherence to pricing policies. The report identifies two main findings: an inventory discrepancy […]