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Audits

June 16, 2026

Bear Creek Township Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

In June 2026, a compliance audit was conducted on the Bear Creek Township Non-Uniformed Pension Plan in Luzerne County, Pennsylvania. This audit adhered to the requirements of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984, as amended), which mandates audits of municipal pension plans receiving state aid. Although not following […]

June 12, 2026

Fine Wine & Good Spirits #3601 – New Holland, Lancaster County – For the Period April 28, 2025 to April 29, 2026

The audit of the Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 3601 covered the period of April 28, 2025, to April 29, 2026. The audit aimed to verify compliance with PLCB operating procedures, including inventory control, cash management, sales reporting, and the adherence of tax-exempt sales to established protocols. Although the store […]

June 12, 2026

Fine Wine & Good Spirits #3507 – Moosic, Lackawanna County – For the Period December 12, 2024 to March 22, 2026

The audit reviewed the operations of Fine Wine and Good Spirits Store 3507 in Moosic, Pennsylvania, for the period from December 12, 2024, to March 22, 2026. The store, which replaced Store 3524, was evaluated for compliance with the Pennsylvania Liquor Control Board’s (PLCB) operating procedures. The review included inventory validation, financial deposit integrity, adherence […]

June 12, 2026

Fine Wine & Good Spirits #3206 – Indiana, Indiana County – For the Period June 27, 2025 to May 4, 2026

The audit reviewed the Fine Wine and Good Spirits Store 3206 in Indiana, Pennsylvania, for the period from June 27, 2025, to May 4, 2026. The audit, mandated by the Pennsylvania Liquor Code, assessed compliance with PLCB operating procedures but was not a formal audit. It included an inventory count, a review of financial transactions […]

June 12, 2026

Fine Wine & Good Spirits #3001 – Wayneburg, Greene County – For the Period June 27, 2025 to May 18, 2026

The audit reviewed operations at Fine Wine and Good Spirits Store 3001 in Waynesburg, Pennsylvania, from June 27, 2025, to May 18, 2026. The audit reviewed compliance with Pennsylvania Liquor Control Board (PLCB) procedures, including physical inventory counts, financial deposits, internal control compliance reports, cash handling, and asset verification. The report states that the store […]

June 12, 2026

Fine Wine & Good Spirits #2518 – Edinboro, Erie County – For the Period June 16, 2025 to April 27, 2026

The audit reviewed operations of Fine Wine and Good Spirits Store 2518 for compliance with PLCB procedures between the period of June 16, 2025, to April 27, 2026. The audit analyzed inventory, cash deposits, clerk performance, sales compliance, and asset accuracy. While the store largely adhered to PLCB procedures, an issue with tax-exempt sales documentation […]

June 12, 2026

Fine Wine & Good Spirits #2213 – Halifax, Dauphin County – For the Period April 23, 2025 to April 20, 2026

An audit of the Fine Wine and Good Spirits Store 2213, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for the period from April 23, 2025, to April 20, 2026. The audit aimed to determine compliance with PLCB operating procedures. Findings revealed three areas of concern: missing documents, inventory discrepancies exceeding the 1% […]

June 12, 2026

Fine Wine & Good Spirits #1604 – Knox, Clarion County – For the Period April 8, 2025 to April 25, 2026

An audit of the Fine Wine and Good Spirits Store 1604 in Knox, Pennsylvania, was conducted for the period from April 8, 2025, to April 25, 2026. The audit aimed to review compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The audit included reviewing inventory, cash deposits, financial records, and internal controls. The store […]

June 12, 2026

Fine Wine & Good Spirits #1533 – Phoenixville, Chester County – For the Period May 27, 2025 to April 20, 2026

The audit of Fine Wine and Good Spirits Store 1533 in Phoenixville, Pennsylvania, covered the period from May 27, 2025, to April 20, 2026. The audit, performed under legal authority from the Pennsylvania Liquor Code, aimed to ensure compliance with operating procedures. The audit included physical inventory counts, deposit reviews, cash counts, and verification of […]

June 12, 2026

Fine Wine & Good Spirits #1521 – Downingtown, Chester County – For the Period May 12, 2025 to April 28, 2026

The operations of Fine Wine and Good Spirits Store 1521 in Chester County, operated by the Pennsylvania Liquor Control Board (PLCB), were reviewed from May 12, 2025, to April 28, 2026. The audit aimed to determine compliance with PLCB operating procedures and included inventory checks, financial compliance reviews, and adherence to internal controls. The store […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General