Audits

October 19, 2026

Fine Wine & Good Spirits #0503 – Bedford, Bedford County – For the Period October 22, 2025 to September 15, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0503 in Bedford County underwent an examination conducted for the period from October 22, 2025, to September 15, 2026. The examination aimed to assess compliance with PLCB operating procedures and statutory requirements under the Pennsylvania Liquor Code. Key areas analyzed included inventory accuracy, cash […]

October 19, 2026

Fine Wine & Good Spirits #0410 – Alliquippa, Beaver County – For the Period September 4, 2025 to September 8, 2026

An examination of the Fine Wine and Good Spirits Store 0410 in Aliquippa, Pennsylvania, was conducted for the period from September 4, 2025, to September 8, 2026. The examination assessed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures, including inventory accuracy, deposit accounting, and adherence to internal controls. The store was found to be […]

October 19, 2026

Fine Wine & Good Spirits #0303 – Leechburg, Armstrong County – For the Period October 21, 2025 to September 1, 2026

The examination report for the Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0303 in Leechburg, PA, covered the period from October 21, 2025, to September 1, 2026. The examination evaluated compliance with PLCB operating procedures. The assessment included inventory checks, cash management reviews, and verification of sales prices and the presence of […]

October 19, 2026

Fine Wine & Good Spirits #0282 – White Oak, Allegheny County – For the Period September 4, 2025 to September 9, 2026

An audit was conducted of the Fine Wine and Good Spirits Store 0282, operated by the Pennsylvania Liquor Control Board (PLCB), for the period from September 4, 2025, to September 9, 2026. The focus was on compliance with PLCB procedures, including inventory management, financial accountability, and pricing accuracy. The examination included physical inventory counts, financial […]

October 19, 2026

Fine Wine & Good Spirits #0211 – Gibsona, Allegheny County – For the Period September 2, 2025 to August 27, 2026

The examination of Fine Wine and Good Spirits Store 0211, covering the period from September 2, 2025, to August 27, 2026, found general compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures, with some exceptions. Key findings include recurring issues with tax-exempt sales documentation and classification errors, which may lead to revenue loss. Specifically, […]

October 19, 2026

Fine Wine & Good Spirits #0210 – South Park, Allegheny County – For the Period September 30, 2025 to September 19, 2026

An audit was conducted an of the Fine Wine and Good Spirits Store 0210 in South Park, Pennsylvania, operating under the Pennsylvania Liquor Control Board (PLCB). The examination covered operations from September 30, 2025, to September 19, 2026, to ensure compliance with PLCB procedures. The audit included inventory assessment, cash and deposit verification, and review […]

October 19, 2026

Elk County Children and Youth Services – Amended Fiscal Reports for Fiscal Year 2024 to 2025

A review of the Elk County Children and Youth Services’ fiscal reports for the year ending June 30, 2025, was conducted under the regulations provided by Act 148 of 1976. The evaluation focused on ensuring the reported Commonwealth expenditures aligned with actual costs incurred for children within the county, as submitted to the Pennsylvania Department […]

October 19, 2026

West Middlesex Borough Police Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2025

The West Middlesex Borough Police Pension Plan underwent a compliance audit for the period from January 1, 2024, to December 31, 2025, conducted by the Auditor General as per the Municipal Pension Plan Funding Standard and Recovery Act 205. The audit aimed to assess whether prior corrective actions were implemented and if the pension plan […]

October 19, 2026

West Middlesex Borough Non-Uniformed Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the West Middlesex Borough Non-Uniformed Pension Plan in Mercer County, Pennsylvania, under the authority of Act 205. The audit aimed to ensure corrective actions on prior findings were implemented and compliance with laws and regulations regarding pension plans. The audit covered various financial aspects from January 1, 2022, to […]

October 19, 2026

Spring Creek Township Non-Uniformed Pension Plan – Warren County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Spring Creek Township Non-Uniformed Pension Plan in Warren County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether the township took corrective action on past findings and if the pension plan adhered to relevant laws and regulations. […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General