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Audits

March 25, 2026

Fine Wine & Good Spirits #3622 – Lititz, Lancaster County – For the Period March 5, 2025 to February 10, 2026

The audit of Fine Wine and Good Spirits Store 3622, conducted for the period from March 5, 2025, to February 10, 2026, revealed that the store generally complied with Pennsylvania Liquor Control Board (PLCB) procedures. However, two key issues were identified: improper documentation in tax-exempt sales and inventory discrepancies exceeding 1% of the value examined. […]

March 25, 2026

Fine Wine & Good Spirits #3620 – Mount Joy, Lancaster County – For the Period March 11, 2025 to February 10, 2026

The audit of Fine Wine and Good Spirits Store 3620 in Mount Joy, Pennsylvania, covered operations from March 11, 2025, to February 10, 2026. The audit aimed to ensure compliance with PLCB operating procedures. Key activities included inventory assessments, deposit reviews, and internal control evaluations. The examination found that Store 3620 generally complied with PLCB […]

March 25, 2026

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

The audit reviewed the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Youngsville in Warren County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. Conducted under the American Institute of Certified Public Accountants’ standards and government auditing standards, the audit ensured that the form matches the […]

March 25, 2026

Township of Windsor – Berks County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit reviewed the Liquid Fuels Tax Fund for the Township of Windsor, Berks County, Pennsylvania, for the period from January 1, 2023, to December 31, 2024. Conducted in accordance with AICPA and Government Auditing Standards, the audit assessed whether Forms MS-965 with adjustments are presented in accordance with established criteria. It concludes that the […]

March 25, 2026

Township of Wetmore – McKean County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit reviewed the Forms MS-965 With Adjustments for the Township of Wetmore’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024. The audit, conducted under standards established by the American Institute of Certified Public Accountants and Government Auditing Standards, assessed whether the forms were presented following the criteria set by the […]

March 25, 2026

Borough of West Middlesex – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Borough of West Middlesex, Mercer County, for the period January 1, 2024, to December 31, 2024. The audit aimed to verify adherence to PennDOT’s Publication 9 criteria regarding the fund’s receipt, expenditure, and reporting. The audit reviewed municipal records, assessed internal controls, […]

March 25, 2026

Delaware County Treasurer – Hunting Licenses for the Period July 1, 2021 to June 30, 2024, Fishing Licenses for the Period January 1, 2021 to December 31, 2024, and Dog Licenses for the Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the Treasurer of Delaware County, Pennsylvania, covering hunting, fishing, and dog licensing periods from 2021 through 2024. The audit, in line with Section 401(d) of The Fiscal Code, aimed to verify whether all moneys collected for the Commonwealth were correctly assessed, reported, and promptly remitted. Audit procedures confirmed compliance […]

March 25, 2026

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

The audit for the Liquid Fuels Tax Fund of the Borough of Swissvale, Allegheny County, reviewed the period January 1, 2024, and December 31, 2024. This audit was conducted in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The Form MS-965 was examined with adjustments to determine […]

March 25, 2026

Borough of Spring City – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

A compliance audit of the Liquid Fuels Tax Fund for the Borough of Spring City, Chester County, Pennsylvania, was conducted for the period January 1, 2023, to December 31, 2024. This audit ensured adherence to PennDOT’s Publication 9 guidelines relating to fund receipts, expenditures, and reporting. Audit procedures included reviewing municipal forms, internal controls, expenditure […]

March 25, 2026

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

The audit reviewed Forms MS-965 With Adjustments for the Borough of Smethport’s Liquid Fuels Tax Fund for the period from January 1, 2022, to December 31, 2024. The audit, adhering to the American Institute of Certified Public Accountants and Government Auditing Standards, ensures these forms meet the Pennsylvania Department of Transportation’s criteria. This fund, regulated […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General