The document details various financial deposits and fund balances as of June 30, 2025. Active deposits show a negative balance of $276,764,813.06, which includes individual negative balances that represent outstanding checks not yet funded. Total time deposits amount to $21,765,500, while the State Workers’ Insurance Fund holds $1,400,000 in deposits. Six-month time deposits from a […]
A compliance audit of Pine Township’s Non-Uniformed Pension Plan in Allegheny County, PA, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, for a period ending December 31, 2024, focused on ensuring the plan’s administration complied with applicable state laws, regulations, and policies. The audit verified the proper determination and […]
The compliance audit of the Kennett Square Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed the plan for compliance with state laws and previous audit findings. The audit focused on whether municipal officials took corrective actions for prior findings and if the pension plan adhered […]
The compliance audit for the Kennett Square Borough Non-Uniformed Pension Plan aimed to determine if previous recommendations were implemented and if the plan complies with relevant laws and regulations. The audit assessed state aid deposits, employer and employee contributions, and retirement benefits for a period ending December 31, 2024. The plan is part of the […]
The audit for the Fine Wine and Good Spirits Store 5152 in Philadelphia was conducted for the period December 10, 2024, to December 10, 2025, and evaluated compliance with PLCB operating procedures. The audit reviewed inventory, cash deposits, internal controls, and capital assets, and identified noncompliance in two areas. Finding No. 1 highlighted insufficient age […]
The audit evaluated operations of the Fine Wine and Good Spirits Store 1407 in Bellefonte, Pennsylvania, for the period from March 18, 2025, to January 4, 2026, verifying compliance with the Pennsylvania Liquor Control Board (PLCB) procedures. Key aspects included physical inventory checks, deposit reviews, clerk performance, cash on hand counts, and verification of sales […]
An audit of Fine Wine and Good Spirits Store 5120 in Philadelphia covered operations from November 27, 2024, to December 9, 2025. The audit included inventory verification, cash handling, sales process adherence, and proper asset management. The store complied with most procedures, but issues with improper documentation for tax-exempt sales were a repeat finding. The […]
The audit of Fine Wine and Good Spirits Store 4815 in Easton, Pennsylvania, was conducted for the period from January 3, 2025, to December 10, 2025. The objective was to ensure compliance with PLCB operating procedures. The audit involved verifying inventory counts, financial deposits, internal control compliance, cash handling practices, and capital asset presence. The […]
The audit evaluated the operations of the Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 4511 in Brodheadsville, PA, for the period from January 7, 2025, to January 5, 2026. The audit aimed to determine compliance with PLCB operating procedures and included physical inventory checks, reviewing financial deposits, performance reports, and verifying sales […]
An audit of Fine Wine and Good Spirits Store 4102 in Williamsport, Pennsylvania, was conducted that reviewed operations from March 27, 2025, to January 13, 2026. This audit assessed compliance with PLCB operational procedures, evaluating areas such as inventory accuracy, deposit records, and internal controls. The examination included physical inventory checks, financial reconciliations, and compliance […]