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Audits

October 23, 2025

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

This report summarizes an attestation engagement conducted by an independent auditor for the Borough of Bentleyville, Washington County, Pennsylvania. The purpose was to examine the accuracy of Form MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the year 2024. The audit adhered to standards set by the American Institute of Certified Public […]

October 23, 2025

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

The independent auditor’s report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Allegheny, Cambria County, PA from January 1, 2023, to December 31, 2024. Prepared in accordance with attestation standards, the report concludes that the forms meet the Pennsylvania Department of Transportation’s criteria, ensuring compliance with laws […]

October 23, 2025

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

The independent auditor’s report for the Township of Allegheny’s Liquid Fuels Tax Fund, covering January 1, 2022, to December 31, 2024, reveals multiple financial inconsistencies. The audit, conducted per American Institute of Certified Public Accountants standards and Government Auditing Standards, evaluates Forms MS-965 With Adjustments for compliance. Findings include lack of fuel dispensation records for […]

October 23, 2025

Fine Wine & Good Spirits #5154 – Philadelphia, Philadelphia County – For the Period August 20, 2024 to September 9, 2025

The examination report of the Fine Wine and Good Spirits Store 5154 in Philadelphia, conducted by the Department of the Auditor General for the period from August 20, 2024, to September 9, 2025, assessed the store’s compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination included inventory counts, financial deposit reviews, and verification of […]

October 23, 2025

Fine Wine & Good Spirits #4819 – Easton, Northampton County – For the Period September 25, 2024 to September 8, 2025

The examination report for Fine Wine and Good Spirits Store 4819 evaluates compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures from September 2024 to September 2025. The audit, conducted by the Department of the Auditor General, found the store generally compliant except for issues related to tax-exempt sales. Four main findings were identified: improper […]

October 23, 2025

Fine Wine & Good Spirits #4648 – Collegeville, Montgomery County – For the Period September 13, 2024 to September 15, 2025

An examination of Fine Wine and Good Spirits Store 4648 was conducted for the period of September 13, 2024, to September 15, 2025. The examination focused on store compliance with operating procedures, including inventory checks, sales compliance, and cash management. The report found general compliance but noted three critical repeat findings: misuse of instant redeemable […]

October 23, 2025

Fine Wine & Good Spirits #4616 – Schwenksville, Montgomery County – For the Period September 25, 2024 to September 22, 2025

The Department of the Auditor General conducted an examination of the Fine Wine and Good Spirits Store 4616, Schwenksville, for the period of September 25, 2024, to September 22, 2025. The examination aimed to verify compliance with PLCB operating procedures. The audit included checking inventory, cash deposits, financial reports, and compliance with pricing and internal […]

October 23, 2025

Fine Wine & Good Spirits #2343 – Wayne, Delaware County – For the Period September 10, 2024 to September 1, 2025

An examination of operations at Fine Wine and Good Spirits Store 2343 in Pennsylvania for the period from September 10, 2024, to September 1, 2025, revealed compliance issues. The examination, which was not subjected to professional auditing standards, included reviews of inventory, deposits, reports, cash, sales compliance, and asset verification. The store generally complied with […]

October 23, 2025

Fine Wine & Good Spirits #2333 – Upper Darby, Delaware County – For the Period September 3, 2024 to September 1, 2025

An examination of Pennsylvania’s Fine Wine and Good Spirits Store 2333 found that it largely adhered to Pennsylvania Liquor Control Board (PLCB) operating procedures but identified specific compliance issues. The audit, for the period from September 2024 to September 2025, highlighted three main findings: excess cash in register drawers, neglect of change order procedures, and […]

October 23, 2025

Fine Wine & Good Spirits #1108 – Ebensburg, Cambria County – For the Period October 22, 2024 to September 15, 2025

The examination of Fine Wine and Good Spirits Store 1108 by the Pennsylvania Liquor Control Board, covering the period from October 22, 2024, to September 15, 2025, revealed compliance with most PLCB operating procedures, with exceptions noted in two repeat findings. Finding 1 identified inventory discrepancies exceeding 1% of the assessed value, indicating inaccuracies in […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General