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Audits

September 10, 2025

Fine Wine & Good Spirits #3711 – New Castle, Lawrence County – For the Period August 14, 2024 to July 15, 2025

The Pennsylvania Liquor Control Board’s (PLCB) Fine Wine and Good Spirits Store 3711 was examined to assess compliance with PLCB procedures for the period from August 14, 2024, to July 15, 2025. The audit covered inventory, deposit, and cash management processes. Two main issues were identified: excessive cash in register drawers and discrepancies in daily […]

September 10, 2025

Fine Wine & Good Spirits #3621 – Lancaster, Lancaster County – For the Period July 18, 2024 to July 29, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3621 in Lancaster was examined for compliance with operating procedures from July 18, 2024, to July 29, 2025. The examination identified two key issues: improper documentation of tax-exempt sales and inventory discrepancies exceeding $200. The tax-exempt sales issue was a repeat finding where required […]

September 10, 2025

Fine Wine & Good Spirits #3521 – Covington Township, Lackawanna County – For the Period July 18, 2024 to July 30, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3521 underwent an examination by the Department of the Auditor General for compliance with PLCB procedures from July 18, 2024, to July 30, 2025. While the report found the store generally compliant, it identified issues in handling tax-exempt sales, specifically improper documentation. Missing required […]

September 10, 2025

Fine Wine & Good Spirits #2511 – Erie, Erie County – For the Period July 8, 2024 to July 17, 2025

The examination report reviewed Fine Wine and Good Spirits Store 2511 in Erie County, under the PLCB, covering operations from July 8, 2024, to July 17, 2025. Conducted by the Department of the Auditor General, the review checked compliance with PLCB procedures, including inventory management, financial reporting, and internal controls. The report found the store […]

September 10, 2025

Fine Wine & Good Spirits #2206 – Middletown, Dauphin County – For the Period July 17, 2024 to July 29, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 2206, located in Dauphin County, underwent an examination of its operations from July 17, 2024, to July 29, 2025, conducted by the Department of the Auditor General. The examination aimed to ensure compliance with PLCB operating procedures and included inventory checks, deposit reviews, and […]

September 10, 2025

Fine Wine & Good Spirits #0288 – Pittsburgh, Allegheny County – For the Period September 16, 2024 to July 30, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0288 in Pittsburgh was examined by the Auditor General’s Department from September 16, 2024, to July 30, 2025. The examination, while not conforming to formal auditing standards, assessed compliance with operational procedures. Key areas scrutinized included inventory accuracy, financial deposits, compliance with internal controls, […]

September 10, 2025

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

The independent auditor’s report examines the Borough of Reynoldsville’s Liquid Fuels Tax Fund for January 2023 to December 2024, per Forms MS-965 with Adjustments. The audit, conducted following standards by the American Institute of Certified Public Accountants and Government Auditing Standards, verified the forms were presented accurately and appropriately. The report assesses the municipality’s compliance […]

September 10, 2025

Borough of Red Hill – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The independent auditor’s report examines the Liquid Fuels Tax Fund of the Borough of Red Hill for the period from January 1, 2023, to December 31, 2024. The audit follows attestation standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The report concludes that the Forms MS-965 with adjustments meet […]

September 10, 2025

Borough of Port Clinton – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund usage for the Borough of Port Clinton, Schuylkill County, Pennsylvania, from January 1, 2020, to December 31, 2023. The audit aimed to verify the fund’s management and compliance with Pennsylvania Department of Transportation standards. The auditor affirmed that the Forms MS-965 With Adjustments were correctly […]

September 10, 2025

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

The Independent Auditor’s Report for the Township of Perkiomen’s Liquid Fuels Tax Fund for 2023 to 2024 evaluates the municipality’s compliance with financial reporting regulations. The report, addressed to Michael Carroll, Secretary of the Department of Transportation, confirms that the Forms MS-965, used to present expenditures, were examined following standards by the American Institute of […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General