Audits

December 28, 2025

District Court 32-1-31 – Delaware County – Audit Period January 1, 2019 to December 31, 2024

The compliance audit of District Court 32-1-31 in Delaware County, Pennsylvania examined the court’s adherence to laws and regulations regarding the collection and remittance of funds to the Commonwealth from January 1, 2019, to August 23, 2024. The audit assessed whether collections, including fines, fees, and surcharges, were properly assessed, reported, and remitted. Procedures involved […]

December 28, 2025

Fine Wine & Good Spirits #6708 – New Cumberland, York County – For the Period November 20, 2024 to November 4, 2025

An examination of Fine Wine and Good Spirits Store 6708 in York County was conducted, evaluating compliance with PLCB operating procedures from November 20, 2024, to November 4, 2025. The review found compliance in most operational areas, except for a noted finding regarding improper documentation for tax-exempt sales. Specifically, discrepancies were found on two invoices […]

December 28, 2025

Fine Wine & Good Spirits #4605 – Cheltenham, Montgomery County – For the Period December 3, 2024 to November 9, 2025

The Fine Wine and Good Spirits Store 4605, operated by the Pennsylvania Liquor Control Board (PLCB), was audited for the period covering December 3, 2024, to November 9, 2025. The examination verified compliance with PLCB procedures, focusing on inventory, financial recordkeeping, and internal controls yet was not a formal audit. The key finding was a […]

December 28, 2025

Fine Wine & Good Spirits #4025 – Conyngham, Luzerne County – For the Period October 28, 2024 to November 19, 2025

An examination of Fine Wine and Good Spirits Store 4025 in Conyngham, Pennsylvania, was conducted for the period from October 28, 2024, to November 19, 2025. The audit aimed to verify the store’s compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures. Multiple areas were reviewed, including inventory management, cash handling, deposit verification, compliance […]

December 28, 2025

Fine Wine & Good Spirits #4003 – Dallas, Luzerne County – For the Period November 12, 2024 to November 2, 2025

The examination of Fine Wine and Good Spirits Store 4003 covered November 12, 2024, to November 2, 2025 and reviewed inventory management, financial deposits, clerk performance, and internal controls, generally finding compliance except for an issue with untimely lottery deposits. Specifically, it was noted that lottery funds were not deposited daily as required, which increases […]

December 28, 2025

Fine Wine & Good Spirits #3626 – Lancaster, Lancaster County – For the Period December 13, 2024 to November 18, 2025

An examination of Fine Wine and Good Spirits Store 3626 in Lancaster, Pennsylvania, was conducted for the period of December 13, 2024, to November 18, 2025. The review aimed to ensure the store’s compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures under the authority of Section 306 of the Pennsylvania Liquor Code. Multiple […]

December 28, 2025

Fine Wine & Good Spirits #1705 – Clearfield, Clearfield County – For the Period December 11, 2024 to November 20, 2025

Fine Wine and Good Spirits Store 1705 in Clearfield, Pennsylvania, underwent an examination of the period December 11, 2024, to November 20, 2025. The investigation aimed to ensure compliance with operating procedures, assessing inventory management, financial deposits, internal control reports, cash management, sales and pricing accuracy, and asset verification. The examination found that Store 1705 […]

December 28, 2025

Fine Wine & Good Spirits #0941 – Fairless Hills, Bucks County – For the Period December 12, 2024 to November 12, 2025

The examination report of the Fine Wine and Good Spirits Store 0941 was conducted for the period of December 12, 2024, to November 12, 2025. The examination assessed inventory accuracy, financial records, compliance with internal controls, cash handling, sales analysis, and asset verification. The findings indicated that Store 0941 adhered to PLCB procedures, with no […]

December 28, 2025

Fine Wine & Good Spirits #0709 – Altoona, Blair County – For the Period January 6, 2025 to November 3, 2025

An examination of the Fine Wine and Good Spirits Store 0709 in Altoona, Pennsylvania, was conducted for the period of January 6 to November 3, 2025. The report assessed whether the store complied with PLCB operating procedures, including inventory management, financial record accuracy, and internal controls. The store generally followed PLCB procedures, except for improper […]

December 28, 2025

Fine Wine & Good Spirits #0608 – Sinking Spring, Berks County – For the Period November 6, 2024 to November 3, 2025

The examination report for Fine Wine and Good Spirits Store 0608 reviewed the store’s compliance with Pennsylvania Liquor Control Board (PLCB) procedures for the period from November 6, 2024, to November 3, 2025. The assessment focused on evaluating inventory management, financial deposits, internal controls, and various operational procedures, such as sales and pricing accuracy. The […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General