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Audits

January 9, 2026

Castle Shannon Volunteer Firefighters Relief Association – Allegheny County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the Castle Shannon Volunteer Firefighters Relief Association in Allegheny County, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. The aim was to verify that funds were expended as per the Volunteer Firefighters’ Relief Association Act and that state aid funds were correctly received […]

January 9, 2026

Berwyn Fire Company Volunteer Firefighters Relief Association of Chester County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Berwyn Fire Company Volunteer Firefighters Relief Association of Chester County, Pennsylvania, conducted for the period from January 1, 2021, to December 31, 2024, aimed to assess their adherence to state laws, bylaws, and administrative procedures concerning state aid and fund expenditures. The audit confirmed that the relief association effectively addressed […]

January 9, 2026

Arnold Volunteer Fire Department Relief Association – Westmoreland County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Arnold Volunteer Fire Department Relief Association for the period from January 1, 2021, to December 31, 2024, concluded that the association effectively addressed four out of five findings from a past audit. The audit aimed to assess whether the association complied with state laws and properly handled state aid and […]

January 8, 2026

Fine Wine & Good Spirits #5116 – Philadelphia, Philadelphia County – For the Period November 18, 2024 to November 16, 2025

An examination of the Fine Wine and Good Spirits Store 5116 in Philadelphia was conducted covering the period from November 18, 2024, to November 16, 2025. The audit assessed compliance with PLCB operating procedures. The report identified two main issues: an inventory discrepancy exceeding 1% of the value examined, which had been a repeat finding […]

January 8, 2026

Fine Wine & Good Spirits #3605 – Manheim, Lancaster County – For the Period December 4, 2024 to November 20, 2025

An audit of Fine Wine and Good Spirits Store 3605 in Lancaster County was conducted for the period of December 4, 2024, to November 20, 2025. The purpose was to ensure compliance with PLCB operating procedures. The examination included inventory counts, cash handling reviews, and verification of sales prices and capital assets. It found no […]

January 8, 2026

Fine Wine & Good Spirits #3525 – Carbondale, Lackawanna County – For the Period December 9, 2024 to November 30, 2025

The examination report details the review of operations at Fine Wine and Good Spirits Store 3525 for the period from December 9, 2024, to November 30, 2025. The examination aimed to ensure the store’s compliance with Pennsylvania Liquor Control Board (PLCB) procedures. Although most operations complied, a repeat finding of inventory discrepancies was noted, with […]

January 8, 2026

Fine Wine & Good Spirits #2339 – Brook Haven, Delaware County – For the Period November 4, 2024 to November 19, 2025

An examination of Fine Wine and Good Spirits Store 2339 was conducted for the period of November 4, 2024, to November 19, 2025. This examination aimed to verify the store’s compliance with PLCB operating procedures, covering areas such as inventory counts, deposit verifications, and internal controls. The store was generally found to be in compliance, […]

January 8, 2026

Fine Wine & Good Spirits #1601 – Clarion, Clarion County – For the Period November 5, 2024 to November 8, 2025

An examination of Fine Wine and Good Spirits Store 1601 by the Pennsylvania Liquor Control Board (PLCB) from November 5, 2024, to November 8, 2025, assessed compliance with operating procedures. The review included inventory accuracy, financial deposits, clerk performance, and cash management. The examination found overall compliance with PLCB procedures but identified two issues: repeated […]

January 8, 2026

Fine Wine & Good Spirits #1120 – Johnstown, Cambria County – For the Period December 6, 2024 to November 30, 2025

The examination report evaluates the operations of Fine Wine and Good Spirits Store 1120 in Johnstown, Pennsylvania, for the period of December 6, 2024, to November 30, 2025. The audit aimed to assess compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. Activities included inventory and cash verification, review of deposits and reports, and testing […]

January 8, 2026

Fine Wine & Good Spirits #0707 – Altoona, Blair County – For the Period December 10, 2024 to November 12, 2025

The examination of Fine Wine and Good Spirits Store 0707 for the period of December 10, 2024, to November 12, 2025, assessed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The review included inventory audits, financial reconciliations, and internal control checks. While operations generally complied with standards, a recurring issue was identified—inventory discrepancies exceeding […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General