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Audits

May 28, 2026

Fine Wine & Good Spirits #2504 – Northeast, Erie County – For the Period March 25, 2025 to April 14, 2026

The audit reviewed Fine Wine and Good Spirits Store 2504, operated by the Pennsylvania Liquor Control Board (PLCB), for compliance with PLCB operating procedures between March 25, 2025, and April 14, 2026. The audit ensured compliance with PLCB procedures but identified a notable issue with tax-exempt sales. The store incorrectly classified certain tax-exempt sales, leading […]

May 28, 2026

Fine Wine & Good Spirits #2223 – Hummelstown, Dauphin County – For the Period June 16, 2025 to April 15, 2026

The audit reviewed operations of the Fine Wine and Good Spirits Store 2223 in Hummelstown, Pennsylvania, from June 16, 2025, to April 15, 2026. The audit aimed to check compliance with Pennsylvania Liquor Control Board (PLCB) procedures and included various checks such as inventory control, cash management, and verification of sales prices. The store complied […]

May 28, 2026

Fine Wine & Good Spirits #1412 – State College, Centre County – For the Period April 23, 2025 to April 13, 2026

The audit reviewed the operations of Fine Wine and Good Spirits Store 1412, operating under the Pennsylvania Liquor Control Board (PLCB), from April 23, 2025, to April 13, 2026. The audit reviewed compliance with PLCB procedures, including inventory management, financial deposits, and adherence to internal controls. Key findings include an inventory variance exceeding 1% and […]

May 28, 2026

Fine Wine & Good Spirits #1305 – Leighton, Carbon County – For the Period June 5, 2025 to March 17, 2026

The Pennsylvania Liquor Control Board’s (PLCB) Fine Wine and Good Spirits Store 1305 in Leighton, Pennsylvania, was audited for the period from June 5, 2025, to March 17, 2026. The audit aimed to confirm compliance with PLCB operating procedures. Key procedures included inventory checks, deposit reviews, performance report evaluations, cash verification, and price consistency checks. […]

May 28, 2026

Fine Wine & Good Spirits #1006 – Butler, Butler County – For the Period April 25, 2025 to April 28, 2026

An audit of Fine Wine and Good Spirits Store 1006, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for the period from April 25, 2025, to April 28, 2026. The audit aimed to determine compliance with PLCB procedures, covering areas such as inventory accuracy, financial records reconciliation, internal controls, cash on hand, sales […]

May 28, 2026

Fine Wine & Good Spirits #0906 – Morrisville, Bucks County – For the Period April 15, 2025 to March 24, 2026

An audit of Fine Wine and Good Spirits Store 0906, operated by the Pennsylvania Liquor Control Board (PLCB), for the period from April 15, 2025, to March 24, 2026. The audit aimed to verify compliance with PLCB operating procedures, focusing on inventory management, financial records, and adherence to internal controls. Key activities included inventory checks, […]

May 28, 2026

Fine Wine & Good Spirits #0290 – Pittsburgh, Allegheny County – For the Period May 9, 2025 to April 22, 2026

The audit of Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0290, covering May 9, 2025, to April 22, 2026, reviewed the store’s compliance with PLCB operating procedures. The audit identified two repeat findings: inventory discrepancies exceeding 1% and improper documentation for tax-exempt sales. The inventory check revealed discrepancies in 1.46% of the […]

May 28, 2026

Fine Wine & Good Spirits #0273 – Pittsburgh, Allegheny County – For the Period May 2, 2025 to April 4, 2026

The audit of Fine Wine and Good Spirits Store 0273 for the period May 2, 2025, to April 4, 2026, reviewed the store’s compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The audit revealed a repeat finding where the store improperly managed rejected bills by commingling daily deposits with the Change Fund, bypassing internal controls. […]

May 28, 2026

Forbes Hospital – Allegheny County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Act of 2001 requires the Department of Human Services (DHS) to provide payments to hospitals for uncompensated care, utilizing either uncompensated or extraordinary expense approaches. Forbes Hospital’s claims for the fiscal year ending June 30, 2025, were analyzed for eligibility under the extraordinary expense method, with three of five claims qualifying. The […]

May 28, 2026

Berwick Free-Standing Psychiatric Hospital – Columbia County – Tobacco Settlement Payment Data Year 2027

The Berwick Free-Standing Psychiatric Hospital was audited for potential payments to cover uncompensated care services via the Tobacco Settlement Act. The Department of Human Services (DHS) assesses hospitals based on either uncompensated care scores or extraordinary expense claims. For fiscal year 2025, Berwick did not have eligible extraordinary expense claims, impacting its eligibility for 2027 […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General