AuditsAudit Type: Compliance

March 16, 2026

Fine Wine & Good Spirits Store #3907 – Allentown, Lehigh County – For the Period January 28, 2025 to January 26, 2026

The examination report evaluated the operations of Fine Wine and Good Spirits Store 3907, under the Pennsylvania Liquor Control Board (PLCB), for the period from January 28, 2025, to January 26, 2026. The examination aimed to ensure compliance with PLCB procedures, involving physical inventory counts, reviewing financial deposits, and evaluating internal controls. Except for one […]

March 16, 2026

Fine Wine & Good Spirits #3801 – Lebanon, Lebanon County – For the Period January 22, 2025 to January 27, 2026

The audit examined the Fine Wine and Good Spirits Store 3801 in Lebanon, Pennsylvania, for the period from January 22, 2025, to January 27, 2026, to ensure compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination found that Store 3801 generally followed PLCB operating procedures but identified two issues: improper documentation of tax-exempt sales […]

March 16, 2026

Fine Wine & Good Spirits #3702 – Elwood City, Lawrence County – For the Period February 13, 2025 to January 10, 2026

The audit examined the operations of the Fine Wine and Good Spirits Store 3702, operated by the Pennsylvania Liquor Control Board, for the period from February 13, 2025, to January 10, 2026. The examination confirmed the store generally complied with PLCB procedures but highlighted two primary issues: improper documentation for tax-exempt sales and insufficient age […]

March 16, 2026

Fine Wine & Good Spirits #3602 – Lancaster, Lancaster County – For the Period February 26, 2025 to January 13, 2026

The audit examined the Fine Wine and Good Spirits Store 3602 in Lancaster to assess compliance with Pennsylvania Liquor Control Board (PLCB) procedures from February 26, 2025, to January 13, 2026. The examination included inventory counts, deposit reviews, and compliance checks on internal controls and pricing. The store generally complied with PLCB procedures, but a […]

March 16, 2026

Fine Wine & Good Spirits #2514 – Erie, Erie County – For the Period January 15, 2025 to January 13, 2026

The audit examined Fine Wine and Good Spirits Store 2514 in Erie, operated by the Pennsylvania Liquor Control Board (PLCB), for the period from January 15, 2025, to January 13, 2026. The examination reviewed compliance with PLCB procedures on inventory, financial records, and internal controls. The report found overall compliance but noted two repeat findings: […]

March 16, 2026

Fine Wine & Good Spirits #2342 – Media, Delaware County – For the Period January 30, 2025 to January 21, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 2342 in Delaware County underwent an examination of operations from January 30, 2025, to January 21, 2026. The examination ensured compliance with the Pennsylvania Liquor Code and highlighted several issues such as inventory discrepancies over 1%, improper documentation for tax-exempt sales, and internal control […]

March 16, 2026

Snyder County Treasurer – Hunting Licenses for the Period July 1, 2020 to June 30, 2025 and Fishing and Dog Licenses for the Period January 1, 2021 to December 31, 2024

A compliance audit for the Treasurer of Snyder County, Pennsylvania, covering specific license periods, was conducted to ensure all moneys collected on behalf of the Commonwealth were accurately assessed, reported, and remitted. The audit, pursuant to Section 401(d) of The Fiscal Code, found compliance with state laws regarding the collection of hunting, fishing, and dog […]

March 16, 2026

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

The Township of Pine in Mercer County, Pennsylvania, underwent a compliance audit for its Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, as per the Pennsylvania Department of Transportation’s (PennDOT) requirements. The audit aimed to ensure compliance with PennDOT’s criteria for the receipt, expenditure, and reporting of these funds […]

March 16, 2026

Township of Bald Eagle – Clinton County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of Bald Eagle Township, Clinton County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The audit aimed to assess whether the municipality adhered to the guidelines established by PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of Liquid Fuels Tax […]

March 12, 2026

Borough of Jackson Center – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Borough of Jackson Center’s Liquid Fuels Tax Fund for the period January 1, 2024, to December 31, 2024, to assess adherence to PennDOT’s Publication 9 criteria regarding the receipt, expenditure, and reporting of funds. Procedures included reviewing Form MS-965 through PennDOT’s dotGrants system, verifying internal controls, and testing […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General