Audits

June 16, 2026

Ford City Borough Non-Uniformed Cash Balance Pension Plan – Armstrong County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Ford City Borough Non-Uniformed Cash Balance Pension Plan, covering January 1, 2021 to December 31, 2024, assessed adherence to state laws, regulations, and local policies. Conducted as per the Municipal Pension Plan Funding Standard and Recovery Act, the audit focused on state aid allocation, employer and employee contributions, and compliance […]

June 16, 2026

Ford City Borough Non-Uniformed Pension Plan – Armstrong County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Ford City Borough Non-Uniformed Pension Plan for the period January 1, 2021, to December 31, 2024, identified ongoing issues with compliance and corrective actions not fully implemented from previous audits. The audit, not following Government Auditing Standards, aimed to check if officials addressed past findings and if the plan adhered […]

June 16, 2026

Dunbar Township Non-Uniformed Union Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Dunbar Township Non-Uniformed Union Pension Plan evaluated its adherence to state laws, regulations, and policies. The audit reviewed its finances for the year 2025, ensuring state aid and employer contributions complied with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The township employees are part of a […]

June 16, 2026

Dunbar Township Non-Uniformed Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Dunbar Township Non-Uniformed Pension Plan in Fayette County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to evaluate whether the plan was administered in compliance with applicable laws and regulations from January 1, 2025, to December 31, 2025. The audit reviewed state […]

June 16, 2026

Bear Creek Township Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

In June 2026, a compliance audit was conducted on the Bear Creek Township Non-Uniformed Pension Plan in Luzerne County, Pennsylvania. This audit adhered to the requirements of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984, as amended), which mandates audits of municipal pension plans receiving state aid. Although not following […]

June 12, 2026

Fine Wine & Good Spirits #3601 – New Holland, Lancaster County – For the Period April 28, 2025 to April 29, 2026

The audit of the Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3601 covered the period of April 28, 2025, to April 29, 2026. The audit aimed to verify compliance with PLCB operating procedures, including inventory control, cash management, sales reporting, and the adherence of tax-exempt sales to established protocols. Although the store […]

June 12, 2026

Fine Wine & Good Spirits #3507 – Moosic, Lackawanna County – For the Period December 12, 2024 to March 22, 2026

The audit reviewed the operations of Fine Wine and Good Spirits Store 3507 in Moosic, Pennsylvania, for the period from December 12, 2024, to March 22, 2026. The store, which replaced Store 3524, was evaluated for compliance with the Pennsylvania Liquor Control Board’s (PLCB) operating procedures. The review included inventory validation, financial deposit integrity, adherence […]

June 12, 2026

Fine Wine & Good Spirits #3206 – Indiana, Indiana County – For the Period June 27, 2025 to May 4, 2026

The audit reviewed the Fine Wine and Good Spirits Store 3206 in Indiana, Pennsylvania, for the period from June 27, 2025, to May 4, 2026. The audit, mandated by the Pennsylvania Liquor Code, assessed compliance with PLCB operating procedures but was not a formal audit. It included an inventory count, a review of financial transactions […]

June 12, 2026

Fine Wine & Good Spirits #3001 – Wayneburg, Greene County – For the Period June 27, 2025 to May 18, 2026

The audit reviewed operations at Fine Wine and Good Spirits Store 3001 in Waynesburg, Pennsylvania, from June 27, 2025, to May 18, 2026. The audit reviewed compliance with Pennsylvania Liquor Control Board (PLCB) procedures, including physical inventory counts, financial deposits, internal control compliance reports, cash handling, and asset verification. The report states that the store […]

June 12, 2026

Fine Wine & Good Spirits #2518 – Edinboro, Erie County – For the Period June 16, 2025 to April 27, 2026

The audit reviewed operations of Fine Wine and Good Spirits Store 2518 for compliance with PLCB procedures between the period of June 16, 2025, to April 27, 2026. The audit analyzed inventory, cash deposits, clerk performance, sales compliance, and asset accuracy. While the store largely adhered to PLCB procedures, an issue with tax-exempt sales documentation […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General