AuditsAudit County: Allegheny County

October 23, 2025

Fine Wine & Good Spirits #0212 – Pittsburgh, Allegheny County – For the Period December 6, 2024 to September 25, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 0212 in Pittsburgh for the period from December 6, 2024, to September 25, 2025. The examination aimed to ensure compliance with PLCB operating procedures. Key areas reviewed included inventory counts, deposit accounting, compliance with internal controls, cash handling, and […]

October 23, 2025

UPMC Mercy – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The letter from the Office of the Auditor General to UPMC Mercy’s CFO details the procedures and findings relating to the 2026 Tobacco Settlement Payments. Under the Tobacco Settlement Act, hospitals may receive payments for uncompensated care via two methods: the uncompensated care or extraordinary expense approaches. The auditor examined UPMC Mercy’s claims to determine […]

October 23, 2025

St. Clair Hospital – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The report details the evaluation of St. Clair Hospital’s eligibility for the 2026 Tobacco Settlement Payment under Pennsylvania’s Tobacco Settlement Act. The Act mandates payments to hospitals for uncompensated care, with St. Clair Hospital opting for the extraordinary expense approach. The hospital’s claims were assessed for eligibility, revealing 13 out of 15 met the criteria […]

October 17, 2025

Borough of Rankin – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

An independent audit was conducted on the Liquid Fuels Tax Fund for the Borough of Rankin, Allegheny County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The audit assessed the Forms MS-965 With Adjustments, ensuring they met the criteria set forth by the Pennsylvania Department of Transportation. The auditor expressed a qualified opinion, highlighting […]

October 16, 2025

Neville Island Volunteer Firefighter’s Relief Association – Allegheny County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the Neville Island Volunteer Firefighter’s Relief Association in Allegheny County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2024. This assessment aimed to determine whether the relief association expediently utilized funds for authorized purposes and accurately managed state aid funds according to the Volunteer […]

October 14, 2025

Borough of West Mifflin – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The Independent Auditor’s Report examines the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of West Mifflin, Allegheny County, covering the period from January 1, 2023, to December 31, 2024. The audit follows American Institute of Certified Public Accountants (AICPA) standards and Government Auditing Standards. The audit confirms that the […]

October 13, 2025

Unity Volunteer Fireman’s Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of Unity Volunteer Fireman’s Relief Association in Allegheny County, Pennsylvania, covered the period from January 1, 2022, to December 31, 2024. Conducted under relevant state provisions, the audit assessed compliance with state laws, contracts, bylaws, and administrative procedures regarding the receipt and expenditure of state aid. The audit concluded that the association […]

October 13, 2025

North Hampton Volunteer Fire Department Relief Association – Allegheny County – Audit Period January 1, 2022 to March 12, 2024

The audit of the North Hampton Volunteer Fire Department Relief Association, for the period from January 1, 2022, to March 12, 2024, confirmed compliance with applicable state laws and procedures related to state aid and expenditure of funds, with exceptions noted. The key issue identified was improper procedures during the merger with Hampton Township Volunteer […]

October 13, 2025

Montour Valley Volunteer Fireman’s Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The Montour Valley Volunteer Fireman’s Relief Association underwent a Limited Procedures Engagement (LPE) for January 1, 2022, to December 31, 2024. This engagement was conducted under the authority of Pennsylvania state law to ensure compliance with the Volunteer Firefighters’ Relief Association Act and related fiscal codes. The review aimed to verify that the association’s funds […]

October 13, 2025

Borough of Munhall – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The independent auditor examined the Borough of Munhall’s Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the period from January 1, 2022, to December 31, 2024. According to attestation standards, the examination was to ensure the forms were presented according to the set criteria. The auditor encountered limitations due to missing images of canceled […]

AuditsAudit County: Allegheny County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General