AuditsAudit Type: Compliance

September 4, 2026

Borough of Clintonville – Venango County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2025

A compliance audit was conducted on the Borough of Clintonville’s Liquid Fuels Tax Fund for the period of January 1, 2022, to December 31, 2025, in accordance with 75 Pa.C.S. § 9010. The audit aimed to evaluate the borough’s adherence to the Pennsylvania Department of Transportation’s Publication 9 guidelines concerning the receipt, expenditure, and reporting […]

September 4, 2026

District Court 49-3-02 – Centre County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

A compliance audit was conducted for District Court 49-3-02 in Centre County, Pennsylvania, covering January 1, 2020, to December 31, 2024. The audit aimed to assess the court’s adherence to state laws, regulations, and AOPC policies for collecting and remitting funds to the Commonwealth. However, due to access restrictions on some cases, the audit couldn’t […]

September 4, 2026

Fine Wine & Good Spirits #5198 – Philadelphia, Philadelphia County – For the Period March 24, 2025 to June 17, 2026

The examination report analyzed the operations of Fine Wine and Good Spirits Store 5198 under the Pennsylvania Liquor Control Board (PLCB) from March 24, 2025, to June 17, 2026. The examination aimed to ensure compliance with PLCB operating procedures, covering inventory management, financial deposits, internal controls, and overall store operations. Two key findings emerged: First, […]

September 4, 2026

Fine Wine & Good Spirits #5185 – Philadelphia, Philadelphia County – For the Period June 11, 2025 to June 23, 2026

An examination of the Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 5185 in Philadelphia was conducted for the period from June 11, 2025, to June 23, 2026. The examination aimed to ensure compliance with PLCB operating procedures, including inventory management, financial accountability, and internal controls. The audit revealed that Store 5185 adhered […]

September 4, 2026

Fine Wine & Good Spirits #5119 – Philadelphia, Philadelphia County – For the Period September 11, 2024 to June 29, 2026

The Pennsylvania Liquor Control Board’s Store 5119, in Philadelphia, was examined for the period between September 11, 2024, and June 29, 2026, to review compliance with operating procedures. The examination included physical inventory counts, review of financial records, cash management, and compliance checks for pricing and asset management. The store operated in compliance with most […]

September 4, 2026

Fine Wine & Good Spirits #5108 – Philadelphia, Philadelphia County – For the Period May 12, 2025 to June 28, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 5108 in Philadelphia underwent an examination covering operations from May 12, 2025, to June 28, 2026. The examination reviewed compliance with PLCB operating procedures under Pennsylvania Liquor Code provisions. The operation was found generally compliant, though two issues were noted: an inventory discrepancy exceeding […]

September 4, 2026

Fine Wine & Good Spirits #4306 – Hermitage, Mercer County – For the Period July 16, 2025 to July 6, 2026

The examination report of the Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 4306, covering July 16, 2025, to July 6, 2026, reviewed compliance with PLCB operations. The examination included inventory verification, financial record reviews, and adherence to internal controls. The store generally complied, except for keeping excessive cash in register drawers, posing […]

September 4, 2026

Fine Wine & Good Spirits #3522 – Scranton, Lackawanna County – For the Period July 17, 2025 to July 12, 2026

The Pennsylvania Liquor Control Board (PLCB)’s Fine Wine and Good Spirits Store 3522 went through an examination covering operations from July 17, 2025, to July 12, 2026. This examination reviewed the store for adherence to PLCB operating procedures and included checking inventory accuracy, cash handling, and compliance with internal controls. The examination confirmed all procedures […]

September 4, 2026

Fine Wine & Good Spirits #2511 – Erie, Erie County – For the Period July 18, 2025 to July 6, 2026

The examination of Fine Wine and Good Spirits Store 2511 in Erie, operated by the Pennsylvania Liquor Control Board, covered the period from July 18, 2025, to July 6, 2026. The examination reviewed the store’s compliance with PLCB operating procedures, including inventory accuracy, financial deposits, internal control compliance, and sales transactions. While the store generally […]

September 3, 2026

Fine Wine & Good Spirits #2331 – Drexel Hill, Delaware County – For the Period February 10, 2025 to June 29, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 2331 was examined for the period from February 10, 2025, to June 29, 2026. The examination aimed to verify compliance with PLCB operating procedures, focusing on inventory accuracy and financial transactions. The store was generally found to be compliant, although an inventory discrepancy exceeding […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General