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Audits

March 11, 2026

Fine Wine & Good Spirits #0938 – Warminster, Bucks County – For the Period January 30, 2025 to January 27, 2026

An examination of the Fine Wine and Good Spirits Store 0938 in Warminster, PA, covered operations from January 30, 2025, to January 27, 2026. This examination ensured compliance with Pennsylvania Liquor Control Board (PLCB) procedures, focusing on inventory counts, financial deposits, clerk performance, and internal controls. It was conducted under the statutory authority of the […]

March 11, 2026

Fine Wine & Good Spirits #0605 – Kutztown, Berks County – For the Period February 3, 2025 to January 27, 2026

An examination was conducted on Fine Wine and Good Spirits Store 0605 in Kutztown, Pennsylvania, for its operations from February 3, 2025, to January 27, 2026. The audit involved checking inventory records against physical counts, reviewing financial deposits, verifying compliance with internal controls, and ensuring the accuracy of cash on hand. The analysis also included […]

March 11, 2026

Fine Wine & Good Spirits #0403 – Ambridge, Beaver County – For the Period March 5, 2025 to December 8, 2025

The examination of the Fine Wine and Good Spirits Store 0403, operated by the Pennsylvania Liquor Control Board (PLCB), covered operations from March 5, 2025, to December 8, 2025. The examination aimed to ensure compliance with PLCB operating procedures. The report highlights two key findings: First, an inventory discrepancy exceeding 1% was identified, a repeat […]

March 11, 2026

Fine Wine & Good Spirits #0256 – Tarentum, Allegheny County – For the Period April 17, 2025 to February 16, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0256 underwent an examination from April 17, 2025, to February 16, 2026. This examination focused on verifying compliance with PLCB operating procedures, including inventory counts, financial records, and internal controls. Methods included reviewing physical inventory, financial deposits, and cash handling, as well as ensuring […]

March 11, 2026

Homestead Borough Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Homestead Borough Police Pension Plan, conducted under Act 205 of 1984, examined whether the plan was administered according to applicable laws and regulations. The audit reviewed financial transactions from January 1, 2020, to December 31, 2024, focusing on the proper deposit of state aid, adequacy of internal controls, employer and […]

March 11, 2026

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

A compliance audit of the Homestead Borough Non-Uniformed Pension Plan, conducted by the Auditor General based on the Municipal Pension Plan Funding Standard and Recovery Act, revealed significant non-compliance issues. The audit, covering January 1, 2021, to December 31, 2024, highlighted failures in depositing state aid into an eligible pension plan, meeting the minimum municipal […]

March 11, 2026

Castanea Township Non-Uniformed Pension Plan – Clinton County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Castanea Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted to assess adherence to state regulations and local policies. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, aimed to verify the proper administration of state aid and employer contributions, compliance […]

March 11, 2026

West Lake Firemen’s Relief Association – Erie County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the West Lake Firemen’s Relief Association in Erie County, Pennsylvania, covering January 1, 2023, to December 31, 2024, aimed to verify corrective actions from a prior audit and assess adherence to state laws and procedures related to state aid and expenditure of funds. The audit, not conducted under Government Auditing Standards, […]

March 11, 2026

The Ludlow Volunteer Firemen’s Relief Association – McKean County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit for The Ludlow Volunteer Firemen’s Relief Association covered January 1, 2023, to December 31, 2024. Its aim was to assess compliance with Pennsylvania state laws, contracts, bylaws, and administrative procedures concerning the receipt of state aid and expenditure of association funds. Conducted by the Auditor General, the audit confirmed overall compliance but […]

March 11, 2026

The Liberty Hose Company No. 1 Firemen’s Relief Association – Dauphin County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of The Liberty Hose Company No. 1 Firemen’s Relief Association in Dauphin County, Pennsylvania, spanning January 1, 2022, to December 31, 2024, identified significant noncompliance issues. Out of nine audit findings, the association only addressed one from the prior audit. Key issues such as undocumented expenditures, incomplete equipment rosters, lack of a […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General