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Audits

January 8, 2026

Fine Wine & Good Spirits #1120 – Johnstown, Cambria County – For the Period December 6, 2024 to November 30, 2025

The examination report evaluates the operations of Fine Wine and Good Spirits Store 1120 in Johnstown, Pennsylvania, for the period of December 6, 2024, to November 30, 2025. The audit aimed to assess compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. Activities included inventory and cash verification, review of deposits and reports, and testing […]

January 8, 2026

Fine Wine & Good Spirits #0707 – Altoona, Blair County – For the Period December 10, 2024 to November 12, 2025

The examination of Fine Wine and Good Spirits Store 0707 for the period of December 10, 2024, to November 12, 2025, assessed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The review included inventory audits, financial reconciliations, and internal control checks. While operations generally complied with standards, a recurring issue was identified—inventory discrepancies exceeding […]

January 8, 2026

Fine Wine & Good Spirits #0402 – Aliquippa, Beaver County – For the Period December 4, 2024 to November 18, 2025

The examination of Fine Wine and Good Spirits Store 0402 for the period December 4, 2024, to November 18, 2025, assessed compliance with operating procedures. The assessment included inventory verification, financial transactions analysis, and internal control checks. While the store generally adhered to PLCB protocols, a notable inventory discrepancy was identified, with a greater than […]

January 8, 2026

Fine Wine & Good Spirits #0261 – Carrick, Allegheny County – For the Period February 18, 2025 to November 30, 2025

The examination report evaluated the operations of Fine Wine and Good Spirits Store 0261 in Pittsburgh for the period from February 18, 2025, to November 30, 2025. The report aimed to assess compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The review included inventory counts, cash handling, deposit accuracy, and internal control compliance. Despite […]

January 8, 2026

Fine Wine & Good Spirits #0228 – Pittsburgh, Allegheny County – For the Period January 9, 2025 to November 20, 2025

An audit of Fine Wine and Good Spirits Store 0228 in Pittsburgh evaluated compliance with operating procedures from January 9, 2025, to November 20, 2025. The review assessed aspects like inventory management, financial transactions, and internal controls. The audit highlighted three main issues: an inventory discrepancy exceeding 1% value—an ongoing problem due to ineffective prior […]

January 8, 2026

Fine Wine & Good Spirits #0216 – Carnegie, Allegheny County – For the Period January 21, 2025 to November 24, 2025

An audit of the operations of Fine Wine and Good Spirits Store 0216 in Carnegie, Pennsylvania, was conducted for compliance with Pennsylvania Liquor Control Board (PLCB) procedures from January 21, 2025, to November 24, 2025. The audit revealed compliance with PLCB procedures except for a specific issue where instant redeemable coupons were improperly combined with […]

January 8, 2026

Fine Wine & Good Spirits #0203 – Pittsburgh, Allegheny County – For the Period February 14, 2025 to November 20, 2025

An examination of Fine Wine and Good Spirits Store 0203 in Pittsburgh was conducted on operations from February 14 to November 20, 2025. The audit aimed to assess compliance with PLCB operating procedures without adhering to formal auditing standards. The examination involved checks on physical inventory, cash deposits, clerk performance, and compliance with internal controls. […]

January 8, 2026

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

The audit of the Township of Williams, Dauphin County examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund for 2024. The audit, conducted per attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards, confirms that Form MS-965 is presented materially in accordance with specified criteria. The Liquid […]

January 8, 2026

Borough of Wellersburg – Somerset County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The audit for the Borough of Wellersburg, Somerset County, Pennsylvania, examined the Liquid Fuels Tax Fund Forms MS-965 with adjustments for January 1, 2021, to December 31, 2024. The audit revealed two issues: the borough spent $12,585 in 2023 without maintaining documentation for price quotations, and allocations for 2022, 2023, and 2024 were received late, […]

January 8, 2026

Township of Stewardson – Potter County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The audit examined the Liquid Fuels Tax Fund of Stewardson Township, Potter County, Pennsylvania, for the period from January 1, 2020, to December 31, 2024. The report indicates that the Forms MS-965 With Adjustments present the required information accurately. The audit states two findings: related party transactions and idle funds in a noninterest-bearing account. The […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General