AuditsAudit County: Allegheny County

December 19, 2025

Versailles Volunteer Firefighters’ Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Versailles Volunteer Firefighters’ Relief Association for January 1, 2022, to December 31, 2024, revealed noncompliance with a prior audit recommendation. The association did not obtain a Pennsylvania sales tax exemption number, instead using another entity’s number, contrary to state regulations. While the association complied with most state laws, bylaws, and […]

December 19, 2025

Harrison Hills Volunteer Fire Company No. 4 Firemen’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 on the Harrison Hills Volunteer Fire Company No. 4 Firemen’s Relief Association in Allegheny County, PA, covering January 1, 2022, to December 31, 2024. The engagement aimed to verify the proper use and deposition of funds as mandated by state laws, particularly the VFRA Act and Act 205 […]

December 18, 2025

District Court 05-2-23 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

The limited procedures engagement (LPE) of District Court 05-2-23 in Allegheny County, Pennsylvania, covered the period from January 1, 2019, to December 31, 2023. Its goal was to verify that all money collected on behalf of the Commonwealth was correctly assessed, reported, and promptly remitted. The LPE confirmed the alignment of data between the Administrative […]

December 18, 2025

District Court 05-2-02 – Allegheny County – Audit Period January 1, 2020 to December 31, 2024

A compliance audit was conducted on District Court 05-2-02 in Allegheny County, Pennsylvania, covering January 1, 2020, to December 31, 2024. The audit aimed to assess the court’s adherence to state laws and Administrative Office of Pennsylvania Courts (AOPC) policies regarding the correct assessment, reporting, and remittance of collected moneys. Key audit procedures included verifying […]

December 9, 2025

UPMC St. Margaret – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act requires the Department of Human Services (DHS) to make payments to hospitals, like UPMC St. Margaret, for uncompensated care. Hospitals can qualify for payments through an uncompensated care or extraordinary expense approach, evaluated using a set of criteria. For the fiscal year ending June 2024, UPMC St. Margaret submitted four potential […]

December 9, 2025

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

The Tobacco Settlement Program involves UPMC Passavant receiving state payments for uncompensated care costs under Pennsylvania’s Tobacco Settlement Act. The Department of Human Services (DHS) uses specific criteria, including uncompensated care costs and extraordinary expenses, to determine eligibility for these payments. UPMC Passavant submitted claims for the fiscal year ending June 30, 2024, and subsequent […]

December 4, 2025

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

An independent auditor’s report examines Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Heidelberg, Pennsylvania, for 2024. The municipality must follow specific criteria as outlined by the Pennsylvania Department of Transportation’s Publication 9, which includes submitting annual reports, complying with Act 655, resolving discrepancies, and ensuring proper fund management. […]

December 4, 2025

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

In November 2025, an independent auditor’s report was prepared for the Borough of McKees Rocks, Allegheny County, Pennsylvania, reviewing the Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024. The auditor examined Form MS-965 with adjustments, which documents the use of the Liquid Fuels Tax Fund as allocated by […]

November 25, 2025

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

The independent auditor conducted an examination of the Borough of Oakdale’s Form MS-965, related to their Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024. This examination was to verify that the form’s presentation aligned with the Pennsylvania Department of Transportation’s criteria. The process followed attestation standards by the […]

November 25, 2025

Western Pennsylvania Hospital – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The letter outlines the procedures performed for Western Pennsylvania Hospital’s possible eligibility for the 2026 Tobacco Settlement Payment. Under the Tobacco Settlement Act, hospitals receive payments for uncompensated care or extraordinary expenses. The procedures aimed to verify the eligibility of reported claims and inpatient days data for fiscal years ending in 2023 and 2024. Eleven […]

AuditsAudit County: Allegheny County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General