AuditsAudit Type: Compliance

January 20, 2026

District Court 06-3-02 – Erie County – Audit Period January 1, 2020 to December 31, 2023

The limited procedures engagement (LPE) for District Court 06-3-02 in Erie County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. Conducted under the Fiscal Code, the LPE aimed to determine if the court correctly assessed, reported, and remitted moneys collected for the Commonwealth. Procedures included validating data from the Administrative Office […]

January 16, 2026

Fine Wine & Good Spirits #5409 – Orwigsburg, Schuylkill County – For the Period December 8, 2024 to November 18, 2025

The audit of the Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 5409 in Orwigsburg, PA, covered the period from December 8, 2024, to November 18, 2025, and assessed compliance with PLCB operating procedures, including inventory management, deposit reconciliation, and compliance with internal controls. While the store generally adhered to procedures, an issue […]

January 16, 2026

Fine Wine & Good Spirits #4106 – Williamsport, Lycoming County – For the Period February 9, 2025 to December 8, 2025

An audit of Fine Wine and Good Spirits Store 4106, located in Williamsport, Pennsylvania, was conducted for the period from February 9, 2025, to December 8, 2025. The audit assessed compliance with PLCB operating procedures, including inventory management, deposits, internal controls, cash handling, sales, price verification, and asset management. The audit revealed no significant discrepancies, […]

January 16, 2026

Fine Wine & Good Spirits #4035 – Mountain Top, Luzerne County – For the Period December 5, 2024 to December 1, 2025

The audit of the Fine Wine and Good Spirits Store 4035 in Mountain Top, Pennsylvania, covered operations from December 5, 2024, to December 1, 2025, and assessed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. Key aspects of the review included inventory audits, assessment of financial deposits, scrutiny of store compliance with internal controls, […]

January 16, 2026

Fine Wine & Good Spirits #3303 – Brockway, Jefferson County – For the Period November 19, 2024 to December 2, 2025

Fine Wine and Good Spirits Store 3303 in Brockway, Pennsylvania, was audited for the period from November 19, 2024, to December 2, 2025. The review assessed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures and included physical inventory audits, financial records verification, and internal control adherence. It confirmed the store’s compliance with PLCB procedures, […]

January 16, 2026

Fine Wine & Good Spirits #3203 – Clymer, Indiana County – For the Period February 4, 2025 to December 10, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3203 in Clymer, Pennsylvania, was audited for operations between February 4, 2025, and December 10, 2025. Conducted per statutory authority, the audit aimed to ensure compliance with PLCB operating procedures without adherence to professional auditing standards. The examination included inventory counts, verification of transactions, […]

January 16, 2026

Fine Wine & Good Spirits #3201 – Blairsville, Indiana County – For the Period January 29, 2025 to December 4, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3201 underwent an audit for the period January 29, 2025, to December 4, 2025. The examination determined if the store complied with PLCB operating procedures. The examination involved inventory checks, review of financial deposits, analysis of internal control reports, cash reconciliation, compliance with sales […]

January 16, 2026

Fine Wine & Good Spirits #2515 – Erie, Erie County – For the Period January 5, 2025 to December 1, 2025

The audit of Fine Wine and Good Spirits Store 2515 in Erie, Pennsylvania, covers operations from January 5, 2025, to December 1, 2025. The review, under the Pennsylvania Liquor Code 47 P.S. § 3-306, assessed compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The evaluation included inventory counts, deposit reviews, compliance with internal controls, verification […]

January 16, 2026

Fine Wine & Good Spirits #2111 – Enola, Cumberland County – For the Period December 12, 2024 to December 3, 2025

An audit was conducted of the Fine Wine and Good Spirits Store 2111 for the period of December 12, 2024, to December 3, 2025. The examination aimed to assess compliance with PLCB operating procedures without adhering to professional auditing standards. Key activities included inventory verification, reviewing financial deposits, evaluating internal controls, and ensuring compliance with […]

January 16, 2026

Fine Wine & Good Spirits #2105 – Mechanicsburg, Cumberland County – For the Period March 11, 2025 to December 4, 2025

An audit of Fine Wine and Good Spirits Store 2105 in Mechanicsburg, Pennsylvania assessed compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures for the period March 11, 2025, to December 4, 2025. The examination included a review of inventory, financial deposits, Clerk Performance Reports, cash count validation, sales compliance, pricing, and verification of capital […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General