AuditsAudit County: Allegheny County

November 21, 2025

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

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund (Form MS-965 with Adjustments) for the Borough of Bridgeville, Allegheny County, Pennsylvania, for the period between January 1, 2024, and December 31, 2024. The report was prepared following the attestation standards of the American Institute of Certified Public Accountants and the Government Auditing Standards. The […]

November 20, 2025

UPMC Presbyterian Shadyside – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program provided an overview of its 2026 payment distribution framework for UPMC Presbyterian Shadyside. The Department of Human Services (DHS) allocates funds to hospitals under the Tobacco Settlement Act, either through an uncompensated care approach or an extraordinary expense approach, based on various criteria. An assessment was conducted to verify the claims […]

November 20, 2025

Alle-Kiski Medical Center – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The Allegheny Health Network, overseeing Alle-Kiski Medical Center, was evaluated for eligibility for the 2026 Tobacco Settlement payments, based on the Tobacco Settlement Act of 2001. This act allows qualifying hospitals to receive payments for uncompensated care through uncompensated care or extraordinary expense approaches. The audit aimed to verify Alle-Kiski’s reported claims and total inpatient […]

November 20, 2025

Allegheny General Hospital – Allegheny County – Tobacco Settlement Data for Year 2026

The Tobacco Settlement Program mandates the Department of Human Services (DHS) to compensate hospitals for uncompensated care through two methods: the uncompensated care approach or the extraordinary expense approach. An assessment at Allegheny General Hospital identified four claims eligible as extraordinary expense claims for the 2026 Tobacco Settlement Payment Year. Data verification showed minor discrepancies […]

November 20, 2025

Allegheny Health Network Wexford Hospital – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program mandates the Department of Human Services (DHS) to reimburse hospitals for uncompensated care via two methods: uncompensated care approach and extraordinary expense approach. AHN Wexford Hospital underwent a claims evaluation process for the fiscal year ended June 2024 to determine eligibility for the 2026 payment. The deployment of specific procedures validated […]

November 18, 2025

Fine Wine & Good Spirits #0295 – North Versailles, Allegheny County – For the Period December 12, 2024 to October 25, 2025

The examination of the Fine Wine and Good Spirits Store 0295 in North Versailles was conducted for the period from December 12, 2024, to October 25, 2025. This examination aimed to assess compliance with PLCB operating procedures, focusing on aspects such as inventory counts, deposits, and internal control compliance. The report identified that while the […]

November 18, 2025

Fine Wine & Good Spirits #0286 – Pittsburgh, Allegheny County – For the Period January 14, 2025 to October 1, 2025

The examination report conducted on Fine Wine and Good Spirits Store 0286 in Pittsburgh evaluated the store’s compliance with the Pennsylvania Liquor Control Board’s (PLCB) procedures. For the period from January 14, 2025, to October 1, 2025, two primary issues were identified: improper documentation of tax-exempt sales and improper cash deposit preparation. Finding No. 1 […]

November 18, 2025

Fine Wine & Good Spirits #0219 – West Mifflin, Allegheny County – For the Period December 6, 2024 to October 16, 2025

The examination of the Fine Wine and Good Spirits Store 0219 was conducted to assess compliance with PLCB operating procedures from December 6, 2024, to October 16, 2025. The examination included inventory counts, review of financial records, and clerical performance checks. The store generally complied with procedures, but a repeat finding noted inventory discrepancies exceeding […]

November 17, 2025

Fine Wine & Good Spirits #0234 – Pittsburgh, Allegheny County – For the Period January 8, 2025 to October 6, 2025

The examination of Fine Wine and Good Spirits Store 0234, conducted by the Pennsylvania Department of the Auditor General, assessed store operations from January 8, 2025, to October 6, 2025. The evaluation aimed to determine the store’s compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The report highlights two primary findings: inventory discrepancies exceeding 1% […]

November 17, 2025

Fine Wine & Good Spirits #0201 – Bridgeville, Allegheny County – For the Period November 18, 2024 to September 23, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0201 was examined for compliance with operating procedures from November 18, 2024, to September 23, 2025. The examination, under the authority of the Pennsylvania Liquor Code, assessed areas including inventory accuracy, cash handling, and adherence to internal controls. The store was generally compliant but […]