Audits

August 21, 2025

Bridgeport Borough Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Bridgeport Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess corrective actions taken following previous findings and ensure compliance with applicable laws and policies. The audit focused on verifying the proper deposit of state aid, accurate calculation of employer and employee […]

August 21, 2025

Bridgeport Borough Non-Uniformed Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

In August 2025, a compliance audit was conducted on the Bridgeport Borough Non-Uniformed Pension Plan in Montgomery County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objectives were to assess if corrective actions were taken on previous findings and ensure the pension plan’s adherence to state laws and policies. The […]

August 21, 2025

Albion Borough Police Pension Plan – Erie County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Albion Borough Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act to ensure compliance with state laws, regulations, contracts, administrative procedures, and local policies. The audit covered the period from January 1, 2024, to December 31, 2024, focusing on proper state […]

August 21, 2025

Albion Borough Non-Uniformed Defined Contribution Pension Plan – Erie County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Albion Borough Non-Uniformed Defined Contribution Pension Plan covers the period from January 1, 2023, to December 31, 2024. It was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to ensure compliance with state laws and regulations. The audit aimed to verify the appropriate handling of state aid, […]

August 21, 2025

Albion Borough Non-Uniformed Pension Plan – Erie County – Reduced Period Engagement – Period Ended December 31, 2024

The audit of the Albion Borough Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to verify if previous corrective measures were implemented and if the pension plan was managed in accordance with state laws and ordinances. The audit, covering January 1, 2023, to December 31, […]

August 20, 2025

Fine Wine & Good Spirits #2518 – Edinboro, Erie County – For the Period May 15, 2024 to June 15, 2025

The Pennsylvania Liquor Control Board (PLCB) operated a compliance examination of Fine Wine and Good Spirits Store 2518 in Edinboro, Pennsylvania, for the period of May 15, 2024, to June 15, 2025. This examination, conducted by the Department of the Auditor General, assessed whether store 2518 complied with PLCB operating procedures. The examination included inventory […]

August 20, 2025

Fine Wine & Good Spirits #5112 – Philadelphia, Philadelphia County – For the Period July 2, 2024 to July 21, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 2332 in Broomall, Pennsylvania, for the period from June 21, 2024, to June 11, 2025. The review assessed compliance with PLCB operating procedures, including inventory management, financial record-keeping, and internal controls. The examination was conducted to determine compliance rather than […]

August 20, 2025

Fine Wine & Good Spirits #2223 – Hummelstown, Dauphin County – For the Period June 25, 2024 to June 15, 2025

The Pennsylvania Liquor Control Board’s Auditor General conducted an examination of the Fine Wine and Good Spirits Store 2223 in Hummelstown, PA, covering operations from June 25, 2024, to June 15, 2025. The audit aimed to assess compliance with PLCB operating procedures, including inventory management, cash handling, and internal control adherence. While the store generally […]

August 20, 2025

Fine Wine & Good Spirits #2115 – Camp Hill, Cumberland County – For the Period May 31, 2024 to June 15, 2025

The Pennsylvania Liquor Control Board (PLCB) operation review of Fine Wine and Good Spirits Store 2115, conducted for May 31, 2024, to June 15, 2025, found compliance with PLCB procedures except in three key areas: inventory discrepancies exceeding $200, improper coupon use with licensee discounts, and inadequate documentation for tax-exempt sales. Key findings included repeated […]

August 20, 2025

Fine Wine & Good Spirits #1527 – Wayne, Chester County – For the Period June 17, 2024 to June 15, 2025

The Auditor General conducted an examination of the Fine Wine and Good Spirits Store 1527, operated by the Pennsylvania Liquor Control Board (PLCB) from June 17, 2024, to June 15, 2025. The review aimed to ensure compliance with PLCB operating procedures. Key findings include an inventory discrepancy exceeding $200, improper documentation for tax-exempt sales, and […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General