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Audits

February 9, 2026

Fine Wine & Good Spirits #4033 – Hazleton, Luzerne County – For the Period February 4, 2025 to January 5, 2026

An audit of Fine Wine and Good Spirits Store 4033, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for a period from February 4, 2025, to January 5, 2026. The examination aimed to determine compliance with PLCB operating procedures, including inventory accuracy, cash handling, and adherence to internal controls. Conducted under the Pennsylvania […]

February 9, 2026

Fine Wine & Good Spirits #2103 – Shippensburg, Cumberland County – For the Period January 21, 2025 to December 8, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 2103 was examined for compliance with operational procedures between January 21, 2025, and December 8, 2025. The examination identified several compliance issues, including failure to follow change order procedures, improper application of instant redeemable coupons with licensee discounts, wholesale purchases made with expired licenses, […]

February 6, 2026

Treasury Quarterly Report – 4th Quarter 2025

As of December 31, 2025, the total reported active deposits across various banks amount to negative $677,954,852.46, due to several outstanding checks not yet funded. Time deposits total $21,765,500, and the State Workers’ Insurance Fund (SWIF) holds deposits totaling $1,400,000. The total of all deposits is listed as negative $654,789,352.46. The six-month time deposits include […]

February 6, 2026

Treasury Quarterly Report – 3rd Quarter 2025

As of September 30, 2025, the total active deposits amount to ($250,202,792.34), with contributions from various banks, such as Wells Fargo Bank in Philadelphia and PNC Bank in Pittsburgh, noting that individual negative balances are pending checks. The total time deposits are $21,765,500.00, held across multiple banks including ACNB Gettysburg and AmerisServ Financial Johnstown. State […]

February 6, 2026

Treasury Quarterly Report – 2nd Quarter 2025

The document details various financial deposits and fund balances as of June 30, 2025. Active deposits show a negative balance of $276,764,813.06, which includes individual negative balances that represent outstanding checks not yet funded. Total time deposits amount to $21,765,500, while the State Workers’ Insurance Fund holds $1,400,000 in deposits. Six-month time deposits from a […]

February 6, 2026

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

A compliance audit of Pine Township’s Non-Uniformed Pension Plan in Allegheny County, PA, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, for a period ending December 31, 2024, focused on ensuring the plan’s administration complied with applicable state laws, regulations, and policies. The audit verified the proper determination and […]

February 6, 2026

Kennett Square Borough Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Kennett Square Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed the plan for compliance with state laws and previous audit findings. The audit focused on whether municipal officials took corrective actions for prior findings and if the pension plan adhered […]

February 6, 2026

Kennett Square Borough Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for the Kennett Square Borough Non-Uniformed Pension Plan aimed to determine if previous recommendations were implemented and if the plan complies with relevant laws and regulations. The audit assessed state aid deposits, employer and employee contributions, and retirement benefits for a period ending December 31, 2024. The plan is part of the […]

February 6, 2026

Fine Wine & Good Spirits #5152 – Philadelphia, Philadelphia County – For the Period December 10, 2024 to December 10, 2025

The audit for the Fine Wine and Good Spirits Store 5152 in Philadelphia was conducted for the period December 10, 2024, to December 10, 2025, and evaluated compliance with PLCB operating procedures. The audit reviewed inventory, cash deposits, internal controls, and capital assets, and identified noncompliance in two areas. Finding No. 1 highlighted insufficient age […]

February 6, 2026

Fine Wine & Good Spirits #1407 – Bellefonte, Centre County – For the Period March 18, 2025 to January 4, 2026

The audit evaluated operations of the Fine Wine and Good Spirits Store 1407 in Bellefonte, Pennsylvania, for the period from March 18, 2025, to January 4, 2026, verifying compliance with the Pennsylvania Liquor Control Board (PLCB) procedures. Key aspects included physical inventory checks, deposit reviews, clerk performance, cash on hand counts, and verification of sales […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General