Home » Audits » Page 74

Audits

May 15, 2026

Fine Wine & Good Spirits #3202 – Indiana, Indiana County – For the Period June 25, 2025 to April 21, 2026

The audit of Fine Wine and Good Spirits Store 3202 reviewed store operations from June 25, 2025, to April 21, 2026. The audit reviewed the store’s compliance with PLCB procedures, covering inventory counts, financial deposits, performance reports, and capital assets verification. The audit also included testing sales processes, tax-exempt sales, minor challenges, system prices, register […]

May 15, 2026

Fine Wine & Good Spirits #2806 – Waynesboro, Franklin County – For the Period April 23, 2025 to March 26, 2026

The audit of Fine Wine and Good Spirits Store 2806 in Waynesboro, PA, covered the period from April 23, 2025, to March 26, 2026. The audit reviewed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. While the store generally adhered to these procedures, a notable finding was the improper use of an Instant Redeemable […]

May 15, 2026

Fine Wine & Good Spirits #0270 – Pittsburgh, Allegheny County – For the Period June 5, 2025 to April 25, 2026

The audit reviewed the operations of Fine Wine and Good Spirits Store 0270, managed by the Pennsylvania Liquor Control Board (PLCB), for the period between June 5, 2025, and April 25, 2026. The audit assessed inventory accuracy, cash and credit deposits, compliance with internal controls, and asset management. The audit found that Store 0270 complied […]

May 15, 2026

Fine Wine & Good Spirits #0222 – Bridgeville, Allegheny County – For the Period May 12, 2025 to April 21, 2026

The audit of the Pennsylvania Liquor Control Board’s Licensee Service Center 0222, operating in Allegheny County, was conducted for the period from May 12, 2025, to April 21, 2026. The audit evaluated compliance with PLCB operating procedures through inventory checks, deposit reviews, and various operational tests. The audit confirmed that the service center adhered to […]

May 15, 2026

Lycoming County Children and Youth Services – Amended Fiscal Reports for Fiscal Years 2022 to 2024

The amended fiscal reports for Lycoming County Children and Youth Services were prepared for the fiscal years July 2022 – June 2024, and reviewed to certify actual Commonwealth expenditures on behalf of children in the county. Adjustments were made to the agency’s submitted reports, impacting the Net State Share for both fiscal years. For 2022-2023, […]

May 15, 2026

Clarion County Children and Youth Services – Amended Fiscal Reports for Fiscal Years 2023-2025

An audit of the fiscal reports for Clarion County Children and Youth Services was completed for the fiscal years 2023-2024 and 2024-2025. This audit, conducted under Act 148 of 1976, was meant to ascertain and certify the Commonwealth expenditures incurred for children within the county. The reviews encompassed the CY-370 Expenditure Report, the CY-370A Revenue […]

May 15, 2026

Township of Lurgan – Franklin County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

A compliance audit of the Liquid Fuels Tax Fund for the Township of Lurgan, Franklin County, for the period from January 1, 2022, to December 31, 2024, reviewed adherence to PennDOT’s Publication 9. The audit reviewed whether the municipality managed receipts, expenditures, and reporting in line with these guidelines. Procedures included analyzing financial reports, verifying […]

May 15, 2026

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

A compliance audit was conducted on the Township of Londonderry’s Liquid Fuels Tax Fund for January 1, 2023 to December 31, 2024, in line with 75 Pa.C.S. § 9010. The audit aimed to ascertain if the township adhered to criteria set by PennDOT’s Publication 9 concerning the fund’s receipt, expenditure, and reporting. Key procedures included […]

May 15, 2026

Township of Limestone – Union County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund of Limestone Township, Union County, Pennsylvania, covered January 1, 2024, to December 31, 2024. Its goal was to assess adherence to PennDOT’s Publication 9 regarding the fund’s receipt, spending, and reporting. The audit included reviewing municipal forms, conducting interviews, and comparing financial records to ensure internal […]

May 15, 2026

Borough of Kennett Square – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund for the Borough of Kennett Square, Chester County, for the period from January 1, 2024, to December 31, 2024. The audit aimed to determine adherence to Pennsylvania Department of Transportation’s Publication 9 concerning the handling of Liquid Fuels Tax Fund monies. Key procedures included […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General