AuditsAudit County: Allegheny County

November 25, 2025

UPMC Magee Womens Hospital – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act enables hospitals to receive funds for uncompensated care through two approaches: an uncompensated care score or extraordinary expenses for uninsured inpatient service claims. Following departmental requests, specific procedures were developed to determine eligible claims at UPMC Magee Womens Hospital for the 2026 Tobacco Settlement Payment. For fiscal year 2024 claims, only […]

November 24, 2025

Shaler Township Volunteer Firemen’s Relief Association of Shaler Township, Allegheny County, Pennsylvania – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of Shaler Township Volunteer Firemen’s Relief Association, covering January 1, 2022, to December 31, 2024, found non-compliance with state laws, contracts, and procedures necessary for the handling and expenditure of relief association funds. The audit, overseen by Auditor General Timothy L. DeFoor, identified significant issues such as duplicate payments, insufficient documentation for […]

November 24, 2025

Kennedy Township Independent Volunteer Firefighters’ Relief Association – Allegheny County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) was conducted by the Pennsylvania Department of the Auditor General on the Kennedy Township Independent Volunteer Firefighters’ Relief Association for January 1, 2022, to December 31, 2024. The LPE aims to ensure compliance with the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984 by verifying that funds were […]

November 24, 2025

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

The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Port Vue, covering the period from January 1, 2024, to December 31, 2024. The report evaluates whether the form is presented according to the relevant criteria set by the Pennsylvania Department of Transportation. The examination […]

November 24, 2025

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

The independent auditor conducted an attestation engagement for the Township of Harrison’s Liquid Fuels Tax Fund, covering January 1, 2023, to December 31, 2024. The auditor examined the Forms MS-965 With Adjustments to ensure compliance with criteria outlined by the Pennsylvania Department of Transportation. The audit adhered to American Institute of Certified Public Accountants standards, […]

November 24, 2025

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

The independent auditor’s report for the Township of Harmar, Allegheny County, reviews the Liquid Fuels Tax Fund Forms MS-965 with Adjustments for 2023-2024. The audit was conducted per standards from the American Institute of Certified Public Accountants and Government Auditing Standards by the United States Comptroller General. The audit determined that the forms accurately reflect […]

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 […]