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Audits

August 20, 2025

Fine Wine & Good Spirits #1527 – Wayne, Chester County – For the Period June 17, 2024 to June 15, 2025

The Auditor General conducted an examination of the Fine Wine and Good Spirits Store 1527, operated by the Pennsylvania Liquor Control Board (PLCB) from June 17, 2024, to June 15, 2025. The review aimed to ensure compliance with PLCB operating procedures. Key findings include an inventory discrepancy exceeding $200, improper documentation for tax-exempt sales, and […]

August 20, 2025

Fine Wine & Good Spirits #0294 – McKeesport, Allegheny County – For the Period September 9, 2024 to June 15, 2025

The Department of the Auditor General examined the operations of Fine Wine and Good Spirits Store 0294 under Pennsylvania Liquor Control Board (PLCB) jurisdiction. The examination, covering September 9, 2024, to June 15, 2025, aimed to ensure compliance with PLCB operating procedures. Key audit activities included inventory checks, cash and deposit reviews, and evaluations of […]

August 20, 2025

Upper Leacock Township Firefighters Relief Association – Lancaster County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Upper Leacock Township Firefighters Relief Association (January 1, 2021 – December 31, 2024) confirmed adherence to state laws concerning state aid receipt and fund expenditure. The audit, aligned with the Commonwealth of Pennsylvania’s regulations, verified the appropriate corrective measures following prior audit findings and confirmed compliance with pertinent laws, contracts, […]

August 18, 2025

Township of West Brandywine – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Township of West Brandywine, Chester County, for the period from January 1, 2021, to December 31, 2024. The report confirms that the forms are presented accurately according to Pennsylvania Department of Transportation criteria based on the examination conducted under […]

August 18, 2025

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

The independent auditor examined Forms MS-965 With Adjustments for the Township of Wayne’s Liquid Fuels Tax Fund for January 1, 2023, to December 31, 2024. The audit was conducted per attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. A key finding was a $7,000 non-permissible expenditure for salt brine […]

August 18, 2025

Township of Upper Augusta – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The Independent Auditor’s Report for the Township of Upper Augusta, Northumberland County, Pennsylvania, covers the examination of the Liquid Fuels Tax Fund’s Forms MS-965 With Adjustments for the period from January 1, 2020, to December 31, 2024. Conducted in accordance with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, […]

August 18, 2025

Township of Nether Providence – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The Independent Auditor’s Report for the Township of Nether Providence, Delaware County, Pennsylvania, examines Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the period between January 1, 2021, and December 31, 2023. Conducted under standards from the American Institute of Certified Public Accountants and Government Auditing Standards, the audit aims to […]

August 18, 2025

Borough of Millersville – Lancaster County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report for the Borough of Millersville’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024, evaluated the presentation of Forms MS-965 With Adjustments. Conducted according to American Institute of Certified Public Accountants and Government Auditing Standards, the report found that, except for certain retroactive expenditures, the Forms are materially […]

August 18, 2025

Township of Coolbaugh – Monroe County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The independent auditor’s report on the Liquid Fuels Tax Fund for the Township of Coolbaugh in Monroe County, Pennsylvania, covers the fiscal year from January 1, 2023, to December 31, 2023. The report examines Form MS-965, which details expenditures and adjustments in accordance with Pennsylvania’s Department of Transportation’s requirements. The audit was conducted following standards […]

August 18, 2025

Borough of Conyngham – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The independent auditor’s report for the Borough of Conyngham, Luzerne County, Pennsylvania, examines the Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2024. The audit, conducted following standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to assess the accuracy of the Form MS-965 With Adjustments, based […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General