AuditsAudit Type: Compliance

December 1, 2025

Pulaski Township Police Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Pulaski Township Police Pension Plan in Lawrence County, Pennsylvania, was conducted as part of the requirements under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if prior corrective actions were implemented and if the pension plan adhered to relevant state laws, regulations, and local […]

November 25, 2025

Butler County Sheriff – Audit Period September 1, 2019 to February 23, 2023

A compliance audit of the Butler County Sheriff’s Office in Pennsylvania, covering September 1, 2019, to February 28, 2023, evaluated the proper collection and remittance of moneys on behalf of the Commonwealth. The audit, conducted under Section 401(e) of The Fiscal Code, found that the Office generally complied with state laws, but uncovered three significant […]

November 25, 2025

Fine Wine & Good Spirits #6720 – Dillsburg, York County – For the Period October 21, 2024 to October 21, 2025

The report summarizes an examination conducted by the Pennsylvania Department of the Auditor General on Fine Wine and Good Spirits Store 6720, operated by the Pennsylvania Liquor Control Board. The evaluation spanned from October 21, 2024, to October 21, 2025. The examination assessed compliance with PLCB operating procedures through inventory checks, deposit reviews, and compliance […]

November 25, 2025

Fine Wine & Good Spirits #5146 – Philadelphia, Philadelphia County – For the Period October 24, 2024 to October 20, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 5146 in Philadelphia underwent an examination for the period between October 24, 2024, and October 20, 2025, to assess compliance with PLCB operating procedures. The examination, not conducted under professional auditing standards, revealed compliance except for issues noted in the findings. These findings include […]

November 25, 2025

Fine Wine & Good Spirits #5126 – Philadelphia, Philadelphia County – For the Period October 9, 2024 to October 14, 2025

An examination of Fine Wine and Good Spirits Store 5126, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for the period of October 9, 2024, to October 14, 2025, by the Department of the Auditor General. The examination assessed compliance with PLCB operating procedures, focusing on inventory counts, financial deposits, internal control reports, […]

November 25, 2025

Fine Wine & Good Spirits #3510 – Peckville, Lackwanna County – For the Period October 30, 2024 to October 29, 2025

An examination of Fine Wine and Good Spirits Store 3510 in Peckville, Pennsylvania, was conducted by the Department of the Auditor General for the period from October 30, 2024, to October 29, 2025. The review, under the Pennsylvania Liquor Control Board’s jurisdiction and consistent with statutory authority, verified the store’s compliance with PLCB procedures. The […]

November 25, 2025

Fine Wine & Good Spirits #2520 – Girard, Erie County – For the Period October 16, 2024 to October 19, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of the Fine Wine and Good Spirits Store 2520 in Erie County, operated from October 16, 2024, to October 19, 2025. The examination evaluated compliance with PLCB operating procedures, including inventory management, cash deposits, and tax-exempt sales documentation. Findings revealed an inventory discrepancy exceeding 1% of […]

November 25, 2025

Fine Wine & Good Spirits #1303 – Palmerton, Carbon County – For the Period October 2, 2024 to October 18, 2025

An examination was conducted on Fine Wine and Good Spirits Store 1303 in Palmerton, Pennsylvania, covering operations from October 2, 2024, to October 18, 2025. The Pennsylvania Liquor Control Board (PLCB) received this report, prepared by the Department of the Auditor General. Inventory, financial records, compliance with internal controls, and cash handling procedures were reviewed. […]

November 25, 2025

Western Pennsylvania Hospital – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The letter outlines the procedures performed for Western Pennsylvania Hospital’s possible eligibility for the 2026 Tobacco Settlement Payment. Under the Tobacco Settlement Act, hospitals receive payments for uncompensated care or extraordinary expenses. The procedures aimed to verify the eligibility of reported claims and inpatient days data for fiscal years ending in 2023 and 2024. Eleven […]

November 25, 2025

UPMC Pinnacle – Dauphin County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program involves payments to hospitals for uncompensated care services, based on a facility’s uncompensated care or extraordinary expenses. UPMC Pinnacle, a hospital under UPMC in Harrisburg, PA, is being assessed for such payments. In 2024, UPMC reported 46 extraordinary expense claims; after review, 29 met eligibility criteria. The program compares hospital data […]