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Audits

October 9, 2025

Fine Wine & Good Spirits #6311 – California, Washington County – For the Period October 9, 2024 to August 20, 2025

The Pennsylvania Liquor Control Board’s Store 6311, located in California, Pennsylvania, underwent an examination for the period of October 9, 2024, to August 20, 2025. The report identifies three main issues: inventory discrepancies exceeding $200, untimely bank deposits, and wholesale purchases made with expired licenses. The inventory problem is a recurring issue without received corrective […]

October 9, 2025

Fine Wine & Good Spirits #5193 – Philadelphia, Philadelphia County – For the Period August 12, 2024 to August 27, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 5193 in Philadelphia, covering operations from August 12, 2024, to August 27, 2025. The examination aimed to assess compliance with operating procedures but was not a formal audit. Key elements included inventory counts, deposit reviews, internal control compliance, and […]

October 9, 2025

Fine Wine & Good Spirits #5114 – Philadelphia, Philadelphia County – For the Period August 2, 2024 to August 25, 2025

The examination report by the Department of the Auditor General reviewed the operations of Fine Wine and Good Spirits Store 5114 in Philadelphia for compliance with the Pennsylvania Liquor Control Board (PLCB) procedures from August 2024 to August 2025. The review uncovered that while the store mostly complied with PLCB procedures, there was a repeat […]

October 9, 2025

Fine Wine & Good Spirits #5104 – Philadelphia, Philadelphia County – For the Period August 21, 2024 to September 2, 2025

The examination report by the Pennsylvania Liquor Control Board (PLCB) for Fine Wine and Good Spirits Store 5104 covers operations from August 21, 2024, to September 2, 2025. It assesses compliance with PLCB procedures without adhering to professional auditing standards. The review comprised inventory checks, deposit accounting, internal control compliance, cash handling, sales tests, and […]

October 9, 2025

Fine Wine & Good Spirits #4652 – Pottstown, Montgomery County – For the Period September 17, 2024 to August 20, 2025

The examination report for Fine Wine and Good Spirits Store 4652 in Pottstown, Pennsylvania, conducted for the period of September 17, 2024, to August 20, 2025, by the Department of the Auditor General, reveals compliance with the Pennsylvania Liquor Control Board (PLCB) procedures with one noted exception. The audit, conducted under statutory authority, included checks […]

October 9, 2025

Fine Wine & Good Spirits #4635 – Willow Grove, Montgomery County – For the Period August 7, 2024 to August 27, 2025

The Pennsylvania Liquor Control Board conducted an examination of Store 4635, assessing its operations from August 2024 to 2025. The audit aimed to determine adherence to PLCB procedures, focusing on inventory accuracy, cash handling, and internal controls. The store largely complied with requirements, but two issues were highlighted: a recurring inventory discrepancy exceeding $200 and […]

October 9, 2025

Fine Wine & Good Spirits #4017 – Plains, Luzerne County – For the Period July 16, 2024 to August 25, 2025

The Pennsylvania Liquor Control Board examined the operations of Fine Wine and Good Spirits Store 4017 from July 16, 2024, to August 25, 2025. Under statutory authority, the examination focused on compliance with PLCB procedures, including inventory accuracy, deposit handling, clerk performance, and capital asset verification. While the store generally complied with PLCB procedures, two […]

October 9, 2025

Fine Wine & Good Spirits #3925 – Whitehall, Lehigh County – For the Period September 10, 2024 to September 8, 2025

The Pennsylvania Auditor General conducted an examination of the Fine Wine and Good Spirits Store 3925, operated by the Pennsylvania Liquor Control Board (PLCB), for the period of September 10, 2024, to September 8, 2025. The examination aimed to ensure the store’s compliance with PLCB operating procedures but was not an audit as per professional […]

October 9, 2025

Fine Wine & Good Spirits #2102 – Lemoyne, Cumberland County – For the Period August 22, 2024 to August 21, 2025

The examination report by the Department of the Auditor General of Pennsylvania covers the operations of Fine Wine and Good Spirits Store 2102 from August 22, 2024, to August 21, 2025. The audit aimed to verify compliance with Pennsylvania Liquor Control Board (PLCB) procedures without adhering to professional auditing standards. Key areas included inventory management, […]

October 9, 2025

Fine Wine & Good Spirits #1003 – Butler, Butler County – For the Period October 7, 2024 to September 2, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 1003 in Butler County for the period from October 2024 to September 2025. The examination aimed to determine compliance with PLCB operating procedures under the Pennsylvania Liquor Code. The process included inventory checks, financial audits, reviews of internal controls, cash […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General