Home » Audits » Page 337

Audits

October 9, 2025

Borough of East Pittsburgh – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent audit report examined the Liquid Fuels Tax Fund forms (MS-965) for the Borough of East Pittsburgh for January 1, 2023, to December 31, 2024. The municipality’s management is responsible for the accuracy of these forms, which must comply with the criteria detailed in the report’s background and the Department of Transportation’s guidelines. The […]

October 9, 2025

Borough of Delaware Water Gap – Monroe County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report examines Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Delaware Water Gap, Monroe County, from January 1, 2023, to December 31, 2024. The municipality must present these forms per the criteria described in the Department of Transportation’s Publication 9. The auditor, following standards set by […]

October 9, 2025

Fine Wine & Good Spirits #6710 – Red Lion, York County – For the Period September 3, 2024 to September 9, 2025

The examination report from October 2025 details the audit of the Fine Wine and Good Spirits Store 6710 in Red Lion, Pennsylvania, covering the period from September 3, 2024, to September 9, 2025. The audit was conducted by the Department of the Auditor General under the Pennsylvania Liquor Code. It assessed compliance with Pennsylvania Liquor […]

October 9, 2025

Fine Wine & Good Spirits #6601 – Tunkhannock, Wyoming County – For the Period August 14, 2024 to August 24, 2025

The examination report for Fine Wine and Good Spirits Store 6601 in Tunkhannock, Pennsylvania, conducted by the Department of the Auditor General, evaluated the store’s compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures between August 14, 2024, and August 24, 2025. The examination checked inventory accuracy, deposit handling, and adherence to internal controls, among […]

October 9, 2025

Fine Wine & Good Spirits #6504 – Jeannette, Westmoreland County – For the Period October 15, 2024 to August 27, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 6504 in Jeannette, PA, for the period of October 15, 2024, to August 27, 2025. The examination aimed to ensure compliance with PLCB operating procedures without adhering to professional auditing standards. It involved inventory counts, financial record reviews, and compliance […]

October 9, 2025

Fine Wine & Good Spirits #6311 – California, Washington County – For the Period October 9, 2024 to August 20, 2025

The Pennsylvania Liquor Control Board’s Store 6311, located in California, Pennsylvania, underwent an examination for the period of October 9, 2024, to August 20, 2025. The report identifies three main issues: inventory discrepancies exceeding $200, untimely bank deposits, and wholesale purchases made with expired licenses. The inventory problem is a recurring issue without received corrective […]

October 9, 2025

Fine Wine & Good Spirits #5193 – Philadelphia, Philadelphia County – For the Period August 12, 2024 to August 27, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 5193 in Philadelphia, covering operations from August 12, 2024, to August 27, 2025. The examination aimed to assess compliance with operating procedures but was not a formal audit. Key elements included inventory counts, deposit reviews, internal control compliance, and […]

October 9, 2025

Fine Wine & Good Spirits #5114 – Philadelphia, Philadelphia County – For the Period August 2, 2024 to August 25, 2025

The examination report by the Department of the Auditor General reviewed the operations of Fine Wine and Good Spirits Store 5114 in Philadelphia for compliance with the Pennsylvania Liquor Control Board (PLCB) procedures from August 2024 to August 2025. The review uncovered that while the store mostly complied with PLCB procedures, there was a repeat […]

October 9, 2025

Fine Wine & Good Spirits #5104 – Philadelphia, Philadelphia County – For the Period August 21, 2024 to September 2, 2025

The examination report by the Pennsylvania Liquor Control Board (PLCB) for Fine Wine and Good Spirits Store 5104 covers operations from August 21, 2024, to September 2, 2025. It assesses compliance with PLCB procedures without adhering to professional auditing standards. The review comprised inventory checks, deposit accounting, internal control compliance, cash handling, sales tests, and […]

October 9, 2025

Fine Wine & Good Spirits #4652 – Pottstown, Montgomery County – For the Period September 17, 2024 to August 20, 2025

The examination report for Fine Wine and Good Spirits Store 4652 in Pottstown, Pennsylvania, conducted for the period of September 17, 2024, to August 20, 2025, by the Department of the Auditor General, reveals compliance with the Pennsylvania Liquor Control Board (PLCB) procedures with one noted exception. The audit, conducted under statutory authority, included checks […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General