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Audits

January 29, 2026

Fine Wine & Good Spirits #5408 – Pottsville, Schuylkill County – For the Period December 12, 2024 to December 10, 2025

The examination report reviewed operations of Fine Wine and Good Spirits Store 5408, operated by the Pennsylvania Liquor Control Board (PLCB), for compliance with operating procedures between December 12, 2024, and December 10, 2025. The review, conducted under statutory authority of the Pennsylvania Liquor Code, included inventory audits, financial records verification, and compliance checks for […]

January 29, 2026

Fine Wine & Good Spirits #5158 – Philadelphia, Philadelphia County – For the Period December 11, 2024 to December 2, 2025

The examination report for Fine Wine and Good Spirits Store 5158, conducted for the period December 11, 2024, to December 2, 2025, evaluated compliance with PLCB procedures. The audit identified several compliance issues: inventory discrepancies exceeding 1% of value examined, instant redeemable coupons used alongside licensee discounts leading to $18 in lost revenue, and improper […]

January 29, 2026

Fine Wine & Good Spirits #5142 – Philadelphia, Philadelphia County – For the Period December 9, 2024 to December 7, 2025

The examination of Fine Wine and Good Spirits Store 5142 covered operations from December 9, 2024, to December 7, 2025. The audit aimed to assess compliance with Pennsylvania Liquor Control Board (PLCB) procedures without adhering to formal auditing standards. Key findings include inventory discrepancies, repeated failure to prevent sales to minors, excessive cash in register […]

January 29, 2026

Fine Wine & Good Spirits #4816 – Wind Gap, Northampton County – For the Period January 15, 2025 to December 8, 2025

The examination report by the Department of the Auditor General reviewed operations at the Fine Wine and Good Spirits Store 4816 in Wind Gap, PA, covering the period from January 15, 2025, to December 8, 2025. Conducted under statutory authority, the examination aimed to verify compliance with the Pennsylvania Liquor Control Board’s (PLCB) operating procedures. […]

January 28, 2026

Borough of Woodcock – Crawford County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit examines the Liquid Fuels Tax Fund (Form MS-965 With Adjustments) for the Borough of Woodcock, Crawford County, Pennsylvania, from January 1, 2024, to December 31, 2024. The law allocates funds to municipalities for maintaining roads based on local road mileage and population. The funds are deposited into a special fund and must be […]

January 28, 2026

Township of West Finley – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

This audit reviewed the Township of West Finley’s Liquid Fuels Tax Fund for the period of January 1, 2022, to December 31, 2024. The audit examined Forms MS-965 with adjustments, which are crucial for the Pennsylvania Department of Transportation’s (PennDOT) compliance monitoring. The report disclosed that $64,148.77 was transferred from the Liquid Fuels Fund to […]

January 28, 2026

Borough of Waterford – Erie County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit for the Borough of Waterford’s Liquid Fuels Tax Fund covers the period from January 1, 2024, to December 31, 2024. The audit examined the Form MS-965 With Adjustments and found it accurately presented per the Department of Transportation’s criteria. The Liquid Fuels Tax Fund allocates state funds for local road and bridge maintenance, […]

January 28, 2026

Borough of Washingtonville – Montour County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit examines Form MS-965 with adjustments for the Liquid Fuels Tax Fund of Washingtonville Borough, Montour County, for 2024. The report, complying with specific attestation standards, ensures the form aligns materially with criteria set by the Pennsylvania Department of Transportation and is presented accurately for regulatory purposes. The Liquid Fuels Tax Municipal Allocation Law […]

January 28, 2026

Township of Tulpehocken – Berks County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit examined the Forms MS-965 for the Liquid Fuels Tax Fund of the Township of Tulpehocken, Berks County, Pennsylvania, for the period of January 1, 2023, to December 31, 2024. The township’s management is responsible for presenting these forms in accordance with specific criteria set by the Pennsylvania Department of Transportation. The audit found […]

January 28, 2026

Allegheny County Treasurer – Hunting Licenses for the Period July 1, 2019 to June 30, 2023 and Fishing and Dog Licenses for the Period January 1, 2020 to December 31, 2023

The compliance audit of Allegheny County Treasurer’s office, for specified hunting, fishing, and dog license periods, evaluated adherence to state laws regarding collection and remittance of funds to the Commonwealth. Conducted under the authority of Section 401(d) of The Fiscal Code, the audit confirmed overall compliance with regulations, with a noted exception of inadequate internal […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General