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Audits

February 6, 2026

Fine Wine & Good Spirits #3924 – Allentown, Lehigh County – For the Period November 21, 2024 to December 8, 2025

An audit of Fine Wine and Good Spirits Store 3924 in Lehigh County was conducted to determine compliance with operating procedures between November 21, 2024, and December 8, 2025. While the store was generally compliant, a notable inventory discrepancy exceeding 1% was identified, marking a repeat finding from previous audits. The examination involved inventory checks, […]

February 6, 2026

Fine Wine & Good Spirits #0932 – Warrington, Bucks County – For the Period December 12, 2024 to December 7, 2025

An audit of the Fine Wine and Good Spirits Store 0932 in Warrington, Pennsylvania was conducted from December 12, 2024, to December 7, 2025. The audit aimed at ensuring compliance with PLCB operating procedures. It included inventory checks, cash handling reviews, and assessments of internal controls. Findings include an inventory discrepancy exceeding 1% of the […]

February 6, 2026

Fine Wine & Good Spirits #0602 – Reading, Berks County – For the Period January 8, 2025 to January 6, 2026

An audit examined the Fine Wine and Good Spirits Store 0602 in Reading, PA, from January 8, 2025, to January 6, 2026. The examination aimed to assess compliance with PLCB operating procedures. This review included inventory checks, deposit reviews, cash counts, and compliance tests on sales and pricing, among other aspects. The findings indicated that […]

February 6, 2026

Fine Wine & Good Spirits #0298 – Bridgeville, Allegheny County – For the Period February 26, 2025 to January 6, 2026

The audit of Fine Wine and Good Spirits Store 0298, operated by the Pennsylvania Liquor Control Board (PLCB), confirmed compliance with PLCB operating procedures for the period February 26, 2025, to January 6, 2026. The examination assessed inventory accuracy, deposit handling, internal controls, cash on hand, sales compliance, and asset verification, revealing no significant discrepancies. […]

February 6, 2026

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

The audit examined the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Waterford, Erie County, from January 1, 2024, to December 31, 2024. The audit’s purpose is to ensure the proper presentation and handling of funds allocated by the Pennsylvania Department of Transportation. The municipality receives an annual allocation […]

February 6, 2026

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

The audit examined the Liquid Fuels Tax Fund of Springfield Township, Huntingdon County, Pennsylvania, from January 1, 2022, to December 31, 2024. The audit evaluated Forms MS-965 with Adjustments, conducted under standards set by the American Institute of Certified Public Accountants and Government Auditing Standards. The Township management is responsible for presenting these forms accurately. […]

February 6, 2026

Borough of Prospect Park – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit examined the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Prospect Park, Delaware County, for the period from January 1, 2023, to December 31, 2024. The municipality’s management is responsible for presenting these forms in compliance with specific criteria. Key findings include overspending on a construction project […]

February 6, 2026

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

The audit examined the Township of Piatt’s Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit ensures the township’s financial presentation aligns with criteria outlined in the Pennsylvania Department of Transportation’s Publication 9 and the state’s Liquid Fuels Tax Municipal Allocation Law. The audit […]

February 6, 2026

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

The Township of Penn, Berks County, Pennsylvania, underwent an audit for its Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2024. This audit was conducted in accordance with standards established by the American Institute of Certified Public Accountants and Government Auditing Standards. The audit focused on the Forms MS-965 […]

February 6, 2026

Borough of Mill Village – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit examined the financial statements for the Liquid Fuels Tax Fund of the Borough of Mill Village in Erie County, Pennsylvania, for 2024. Conducted under established attestation standards, the audit evaluated the accuracy of Form MS-965 With Adjustments, a requirement for Pennsylvania municipalities managing liquid fuels tax allocations, which are used for maintaining roads […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General