Home » Audits » Page 63

Audits

December 21, 2025

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

The audit for the Borough of Freeland’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2024, evaluated Form MS-965 with Adjustments. The report confirms compliance with attestation standards by AICPA and U.S. Government Auditing Standards, ensuring that Form MS-965 is properly presented according to the outlined criteria. The audit confirmed the appropriate […]

December 21, 2025

Borough of Frackville – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit of the Borough of Frackville, covering the period from January 1, 2023, to December 31, 2024, examines the Liquid Fuels Tax Fund’s Forms MS-965 with adjustments. The audit ensures the forms are materially accurate as per state and Department of Transportation (PennDOT) guidelines. The report affirms the correct presentation of data necessary for […]

December 21, 2025

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

The audit examined the Liquid Fuels Tax Fund of the Township of Fairhope, Somerset County, for the period from January 1, 2023, to December 31, 2024. The township’s management is responsible for the presentation of Form MS-965, and the auditors express an opinion based on their examination in accordance with American Institute of Certified Public […]

December 21, 2025

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

An independent audit examined the Liquid Fuels Tax Fund for the Borough of Brentwood, Allegheny County, Pennsylvania, for January 1 to December 31, 2024. The examination adhered to standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor confirmed that Form MS-965 with Adjustments fairly represents the required information […]

December 21, 2025

Fine Wine & Good Spirits #6315 – McMurray, Washington County – For the Period January 15, 2025 to October 28, 2025

An examination of Fine Wine and Good Spirits Store 6315 for the period from January 15, 2025, to October 28, 2025, revealed compliance with most Pennsylvania Liquor Control Board (PLCB) operating procedures, except for three key findings. First, there was an inventory discrepancy exceeding 1% of the value examined, a problem noted in prior examinations. […]

December 21, 2025

Fine Wine & Good Spirits #6307 – Burgettstown, Washington County – For the Period February 11, 2025 to November 19, 2025

The examination report for Fine Wine and Good Spirits Store 6307 evaluated store operations from February 11, 2025, to November 19, 2025. The review, under the statutory authority of the Pennsylvania Liquor Code, aimed to determine compliance with PLCB operating procedures without adhering to professional auditing standards. Key components assessed included inventory management, cash handling, […]

December 21, 2025

Fine Wine & Good Spirits #6305 – McDonald, Washington County – For the Period January 7, 2025 to November 12, 2025

An examination of the Fine Wine and Good Spirits Store 6305 in McDonald, Pennsylvania, was conducted covering the period from January 7, 2025, to November 12, 2025. The examination aimed to ensure compliance with PLCB operating procedures. The audit included inventory counts, financial reconciliations, and reviews of various performance and control reports. It concluded that […]

December 21, 2025

Fine Wine & Good Spirits #5803 – Susquehanna, Susquehanna County – For the Period November 19, 2024 to November 11, 2025

An examination was conducted on Fine Wine and Good Spirits Store 5803 in Susquehanna, operated by the Pennsylvania Liquor Control Board, covering operations from November 19, 2024, to November 11, 2025. This evaluation aimed to ensure compliance with PLCB operating procedures, involving inventory checks, deposit reviews, compliance with PLCB internal controls, and verification of sales […]

December 21, 2025

Fine Wine & Good Spirits #5161 – Philadelphia, Philadelphia County – For the Period September 23, 2024 to October 21, 2025

An examination of the Fine Wine and Good Spirits Store 5161 in Philadelphia was conducted for the period from September 23, 2024, to October 21, 2025. The audit aimed to verify compliance with operational procedures, including inventory management, financial record-keeping, and internal controls related to sales. The audit found the store generally compliant but identified […]

December 21, 2025

Fine Wine & Good Spirits #4614 – Bala Cynwyd, Montgomery County – For the Period December 4, 2024 to October 28, 2025

An examination of the Fine Wine and Good Spirits Store 4614 in Bala Cynwyd, Pennsylvania, was conducted for the period from December 4, 2024, to October 28, 2025. The examination aimed to determine compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. Key areas reviewed included inventory accuracy, financial deposits, clerk performance, and adherence to […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General