Audits

September 4, 2026

Fine Wine & Good Spirits #2511 – Erie, Erie County – For the Period July 18, 2025 to July 6, 2026

The examination of Fine Wine and Good Spirits Store 2511 in Erie, operated by the Pennsylvania Liquor Control Board, covered the period from July 18, 2025, to July 6, 2026. The examination reviewed the store’s compliance with PLCB operating procedures, including inventory accuracy, financial deposits, internal control compliance, and sales transactions. While the store generally […]

September 3, 2026

Fine Wine & Good Spirits #2331 – Drexel Hill, Delaware County – For the Period February 10, 2025 to June 29, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 2331 was examined for the period from February 10, 2025, to June 29, 2026. The examination aimed to verify compliance with PLCB operating procedures, focusing on inventory accuracy and financial transactions. The store was generally found to be compliant, although an inventory discrepancy exceeding […]

September 3, 2026

Fine Wine & Good Spirits #2329 – Eddystone, Delaware County – For the Period March 26, 2025 to June 24, 2026

The examination reviewed the operations of Fine Wine and Good Spirits Store 2329, operated by the Pennsylvania Liquor Control Board (PLCB), from March 26, 2025, to June 24, 2026. The examination aimed to ensure compliance with PLCB operating procedures, though it did not adhere to professional auditing standards. Key activities included inventory counts, cash handling […]

September 3, 2026

Fine Wine & Good Spirits #2324 – Holmes, Delaware County – For the Period June 25, 2025 to June 28, 2026

The examination of the Fine Wine and Good Spirits Store 2324 in Holmes, Pennsylvania, operated by the Pennsylvania Liquor Control Board, covered the period from June 25, 2025, to June 28, 2026, and aimed to verify compliance with PLCB operating procedures. Key activities included inventory counts, financial reviews, and checks on internal controls. The store […]

September 3, 2026

Fine Wine & Good Spirits #1529 – Kennett Square, Chester County – For the Period April 10, 2025 to June 24, 2026

The examination of Fine Wine and Good Spirits Store 1529 under the Pennsylvania Liquor Control Board was conducted for operations between April 10, 2025, and June 24, 2026. The examination reviewed compliance with PLCB operating procedures. Key procedures included inventory validation, deposit reviews, internal control compliance checks, cash handling, sales, and price verification, among others. […]

September 3, 2026

Fine Wine & Good Spirits #0265 – Russellton, Allegheny County – For the Period July 22, 2025 to July 7, 2026

The examination report for the Fine Wine and Good Spirits Store 0265 covered the period from July 22, 2025, to July 7, 2026. It reviewed compliance with PLCB operating procedures, including inventory, cash handling, and adherence to internal controls. The examination found overall compliance except for one noted issue: a wholesale purchase was made with […]

September 3, 2026

Township of Todd – Fulton County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted for the Liquid Fuels Tax Fund of the Township of Todd, Fulton County, Pennsylvania, for the period from January 1, 2024, to December 31, 2025, as required by 75 Pa.C.S. § 9010. The purpose was to assess if the township adhered to criteria specified in PennDOT’s Publication 9 regarding the […]

September 3, 2026

Township of Rockland – Berks County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit of the Liquid Fuels Tax Fund for the Township of Rockland, Berks County, was conducted from January 1, 2024, to December 31, 2025. The audit aimed to review the municipality’s adherence to the Pennsylvania Department of Transportation’s regulations as outlined in Publication 9. The audit procedures involved reviewing municipal documents, comparing reported […]

September 3, 2026

Borough of New Washington – Clearfield County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

The compliance audit of the Liquid Fuels Tax Fund for the Borough of New Washington covered the period January 1, 2024, to December 31, 2025. The audit aimed to review compliance with the Pennsylvania Department of Transportation’s (PennDOT) guidelines for the receipt, expenditure, and reporting of these funds. Audit procedures included examining the municipality’s forms […]

September 3, 2026

Borough of New Lebanon – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2025 to December 31, 2025

A compliance audit of New Lebanon’s Liquid Fuels Tax Fund was conducted for the period January 1 to December 31, 2025, to assess adherence to PennDOT guidelines for the receipt, expenditure, and reporting of funds. The audit involved examining Form MS-965 submissions, internal controls, transaction testing, and verifying the timely deposit of allocations. The audit […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General