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Audits

December 28, 2025

Borough of Malvern – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

An audit was conducted on the Borough of Malvern’s Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2024. The audit examined Forms MS-965 With Adjustments, evaluating their compliance with Pennsylvania Department of Transportation guidelines, as per the American Institute of Certified Public Accountants and Government Auditing Standards. The audit […]

December 28, 2025

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

The audit examined the Borough of Leetsdale’s Liquid Fuels Tax Fund for 2024 and issued a report in December 2025. The report noted that $21,000 was spent from the fund without necessary documentation for street cleaning but was reimbursed later. The examination found that, except for the outlined deviation, the borough’s financial report met the […]

December 28, 2025

Township of Chadds Ford – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit examined Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Chadds Ford for January 1, 2023, to December 31, 2024. This audit, conducted per the standards of the AICPA and Government Auditing Standards, ensures that Forms MS-965 are presented accurately. The audit finds the Forms MS-965 in compliance […]

December 28, 2025

District Court 35-3-02 – Mercer County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 35-3-02 in Mercer County, Pennsylvania, covering January 1, 2020, to December 31, 2023, was conducted following Section 401(c) of The Fiscal Code. The audit aimed to assess if the district court adhered to state laws, regulations, and AOPC policies regarding the collection, assessment, and remittance of funds due to […]

December 28, 2025

District Court 32-1-31 – Delaware County – Audit Period January 1, 2019 to December 31, 2024

The compliance audit of District Court 32-1-31 in Delaware County, Pennsylvania examined the court’s adherence to laws and regulations regarding the collection and remittance of funds to the Commonwealth from January 1, 2019, to August 23, 2024. The audit assessed whether collections, including fines, fees, and surcharges, were properly assessed, reported, and remitted. Procedures involved […]

December 28, 2025

Fine Wine & Good Spirits #6708 – New Cumberland, York County – For the Period November 20, 2024 to November 4, 2025

An examination of Fine Wine and Good Spirits Store 6708 in York County was conducted, evaluating compliance with PLCB operating procedures from November 20, 2024, to November 4, 2025. The review found compliance in most operational areas, except for a noted finding regarding improper documentation for tax-exempt sales. Specifically, discrepancies were found on two invoices […]

December 28, 2025

Fine Wine & Good Spirits #4605 – Cheltenham, Montgomery County – For the Period December 3, 2024 to November 9, 2025

The Fine Wine and Good Spirits Store 4605, operated by the Pennsylvania Liquor Control Board (PLCB), was audited for the period covering December 3, 2024, to November 9, 2025. The examination verified compliance with PLCB procedures, focusing on inventory, financial recordkeeping, and internal controls yet was not a formal audit. The key finding was a […]

December 28, 2025

Fine Wine & Good Spirits #4025 – Conyngham, Luzerne County – For the Period October 28, 2024 to November 19, 2025

An examination of Fine Wine and Good Spirits Store 4025 in Conyngham, Pennsylvania, was conducted for the period from October 28, 2024, to November 19, 2025. The audit aimed to verify the store’s compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures. Multiple areas were reviewed, including inventory management, cash handling, deposit verification, compliance […]

December 28, 2025

Fine Wine & Good Spirits #4003 – Dallas, Luzerne County – For the Period November 12, 2024 to November 2, 2025

The examination of Fine Wine and Good Spirits Store 4003 covered November 12, 2024, to November 2, 2025 and reviewed inventory management, financial deposits, clerk performance, and internal controls, generally finding compliance except for an issue with untimely lottery deposits. Specifically, it was noted that lottery funds were not deposited daily as required, which increases […]

December 28, 2025

Fine Wine & Good Spirits #3626 – Lancaster, Lancaster County – For the Period December 13, 2024 to November 18, 2025

An examination of Fine Wine and Good Spirits Store 3626 in Lancaster, Pennsylvania, was conducted for the period of December 13, 2024, to November 18, 2025. The review aimed to ensure the store’s compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures under the authority of Section 306 of the Pennsylvania Liquor Code. Multiple […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General