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Audits

September 11, 2025

District Court 27-3-05 – Washington County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 27-3-05 in Washington County, Pennsylvania, covering January 1, 2019, to December 31, 2023, to assess adherence to state laws and Administrative Office of Pennsylvania Courts (AOPC) policies related to collecting moneys on behalf of the Commonwealth. The audit, not adherent to U.S. Government Auditing Standards, faced limitations […]

September 11, 2025

District Court 06-1-03 – Erie County – Audit Period January 1, 2020 to December 31, 2023

An audit of District Court 06-1-03 in Erie County, Pennsylvania, covering January 1, 2020, to December 31, 2023, was conducted to assess compliance with state laws, regulations, and procedures, focusing on money collected for the Commonwealth. The audit reviewed internal controls, accuracy, and timeliness of financial transactions, and found the court compliant, except for inadequate […]

September 11, 2025

Mount Joy Township Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of Mount Joy Township’s Non-Uniformed Pension Plan was conducted to assess corrective actions taken and ensure adherence to relevant laws and procedures. The audit reviewed state aid deposits, employer and employee contributions, retirement benefits, and actuarial valuations from 2020 to 2024. It found the pension plan was largely compliant with legal requirements […]

September 11, 2025

Mount Gretna Borough Non-Uniformed Pension Plan – Lebanon County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Mount Gretna Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on whether the borough appropriately addressed previous findings and if the pension plan adhered to state laws and regulations. The audit found that, while the pension […]

September 10, 2025

Fine Wine & Good Spirits #5502 – Selinsgrove, Snyder County – For the Period July 16, 2024 to July 24, 2025

The examination of Fine Wine and Good Spirits Store 5502 by the Pennsylvania Auditor General’s Department, covering the period from July 16, 2024, to July 24, 2025, found that the store generally complied with PLCB operating procedures. However, two repeat findings were noted: inventory discrepancies exceeding $200 and improper documentation for tax-exempt sales. The inventory […]

September 10, 2025

Fine Wine & Good Spirits #5112 – Philadelphia, Philadelphia County – For the Period July 2, 2024 to July 21, 2025

An examination of Fine Wine and Good Spirits Store 5112, operated by the Pennsylvania Liquor Control Board (PLCB), covered the period from July 2, 2024, to July 21, 2025. The examination aimed to ensure compliance with PLCB procedures and identified several discrepancies. Significant findings included inventory discrepancies exceeding a $200 value, which have been noted […]

September 10, 2025

Fine Wine & Good Spirits #4810 – Bethlehem, Northampton County – For the Period July 16, 2024 to July 17, 2025

The Pennsylvania Department of the Auditor General conducted an examination of Fine Wine and Good Spirits Store 4810, operated by the Pennsylvania Liquor Control Board (PLCB), for compliance with operating procedures between July 16, 2024, and July 17, 2025. The examination, which was not conducted in accordance with professional auditing standards, involved inventory checks, financial […]

September 10, 2025

Fine Wine & Good Spirits #4807 – Hellertown, Northampton County – For the Period July 9, 2024 to July 27, 2025

The Pennsylvania Liquor Control Board conducted an examination of Store 4807 in Hellertown, PA, to assess compliance with operational procedures from July 9, 2024, to July 27, 2025. The audit checked inventory, financial handling, and adherence to internal controls. While the store was generally compliant, it repeated a past issue of inventory discrepancies exceeding $200, […]

September 10, 2025

Fine Wine & Good Spirits #4626 – Norristown, Montgomery County – For the Period July 29, 2024 to July 27, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 4626, operated within Montgomery County, underwent an examination of its operations from July 29, 2024, to July 27, 2025. This examination aimed to assess compliance with PLCB procedures regarding inventory, deposits, and internal controls without adherence to formal auditing standards. The examination revealed compliance […]

September 10, 2025

Fine Wine & Good Spirits #3711 – New Castle, Lawrence County – For the Period August 14, 2024 to July 15, 2025

The Pennsylvania Liquor Control Board’s (PLCB) Fine Wine and Good Spirits Store 3711 was examined to assess compliance with PLCB procedures for the period from August 14, 2024, to July 15, 2025. The audit covered inventory, deposit, and cash management processes. Two main issues were identified: excessive cash in register drawers and discrepancies in daily […]