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Audits

October 8, 2026

Fine Wine & Good Spirits #0603 – Sinking Spring, Berks County – For the Period August 20, 2025 to July 21, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0603 was examined for compliance with PLCB operating procedures from August 20, 2025, to July 21, 2026. The examination involved inventory checks, deposit reviews, and internal control adherence. One finding noted repeated issues with tax-exempt sales documentation, suggesting improper record-keeping that could lead to […]

October 8, 2026

Fine Wine & Good Spirits #0297 – West Mifflin, Allegheny County – For the Period August 24, 2025 to August 27, 2026

The examination evaluated the operations of Fine Wine and Good Spirits Store 0297 in West Mifflin, Pennsylvania, for compliance with the Pennsylvania Liquor Control Board (PLCB) operating procedures over the period from August 24, 2025, to August 27, 2026. The examination focused on inventory management, financial records, and adherence to PLCB internal controls. One significant […]

October 8, 2026

Fine Wine & Good Spirits #0281 – Glenshaw, Allegheny County – For the Period October 7, 2025 to July 27, 2026

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 0281 in Glenshaw, Pennsylvania, for operations from October 7, 2025, to July 27, 2026. The examination assessed compliance with PLCB operating procedures, though it was not a professional audit. Key areas reviewed included inventory accuracy, financial records, and adherence […]

October 8, 2026

Fine Wine & Good Spirits #0279 – Pittsburgh, Allegheny County – For the Period August 4, 2025 to August 10, 2026

The examination of Fine Wine and Good Spirits Store 0279 in Pittsburgh, covering August 4, 2025, to August 10, 2026, reviewed compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination included reviewing inventory, financial records, and internal controls. The store generally complied with PLCB procedures, but a significant inventory discrepancy exceeding 1% was identified, […]

October 8, 2026

Fine Wine & Good Spirits #0242 – Monroeville, Allegheny County – For the Period August 26, 2025 to August 16, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0242 was examined for compliance with PLCB operating procedures from August 26, 2025, to August 16, 2026. The examination included inventory checks, financial records review, and internal controls analysis. The store generally complied with PLCB procedures except for an inventory discrepancy, a repeat finding […]

October 8, 2026

Fine Wine & Good Spirits #0216 – Carnegie, Allegheny County – For the Period November 25, 2025 to August 27, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0216 was examined for compliance between November 25, 2025, and August 27, 2026. The examination aimed to ensure operations aligned with PLCB procedures, covering inventory accuracy, deposit records, and internal controls. While the store generally complied, an inventory discrepancy exceeding 1% was identified. A […]

October 7, 2026

Township of Shrewsbury – Lycoming County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2025

The compliance audit of the Township of Shrewsbury’s Liquid Fuels Tax Fund, conducted for January 1, 2023, to December 31, 2025, aimed to evaluate adherence to criteria outlined in PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. The audit involved reviewing municipal forms, communication with officials, and testing of expenditure transactions totaling $138,800.95 to […]

October 7, 2026

Township of Redstone – Fayette County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit was conducted on the Liquid Fuels Tax Fund of Redstone Township, Fayette County, Pennsylvania, for the period from January 1, 2024, to December 31, 2025. The audit aimed to assess the municipality’s adherence to criteria set out in PennDOT’s Publication 9 concerning the handling of Liquid Fuels Tax Fund money. The audit […]

October 7, 2026

Township of Polk – Jefferson County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2025

The compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Polk, Jefferson County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2025. The audit aimed to assess the municipality’s adherence to criteria set by the Pennsylvania Department of Transportation’s Publication 9 for the receipt, spending, and reporting […]

October 7, 2026

Borough of Penn Lake Park – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit of the Liquid Fuels Tax Fund for the Borough of Penn Lake Park, Luzerne County, covering January 1, 2024, to December 31, 2025, was conducted to assess adherence to the criteria in PennDOT’s Publication 9 regarding receipt, expenditure, and reporting of these funds. Procedures included reviewing municipal records, testing expenditures, and verifying […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General