AuditsAudit County: Allegheny County

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 […]

November 14, 2025

West Homestead Volunteer 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 West Homestead Volunteer Firemen’s Relief Association for the period from January 1, 2022, to December 31, 2024, as per Pennsylvania state regulations. The LPE aimed to confirm that the association’s expenditure of $35,652 was authorized and that state aid funds were deposited correctly. Documentary evidence was […]

November 14, 2025

Forest Grove Volunteer 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 Forest Grove Volunteer Relief Association for the period from January 1, 2022, to December 31, 2024. Authorized by Pennsylvania state laws, the LPE aimed to verify the proper use and deposit of funds as per the Volunteer Firefighters’ Relief Association Act. A total of $233,305 was […]

November 10, 2025

The Parkview Volunteer Fire Department Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Parkview Volunteer Fire Department Relief Association in Allegheny County, Pennsylvania, covered January 1, 2022, to December 31, 2024. The audit aimed to verify that prior audit findings were addressed and that the association complied with state laws regarding the receipt and expenditure of state aid. It was found that the […]

November 6, 2025

Allegheny Valley Volunteer Fire Company Relief Association of Harmar and Springdale Townships – Allegheny County – Limited Procedures Engagement for the Period January 1, 2021 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the Allegheny Valley Volunteer Fire Company Relief Association of Harmar and Springdale Townships covering January 1, 2021, to December 31, 2024. The LPE aimed to ensure funds were spent for authorized purposes as per the Volunteer Firefighters’ Relief Association Act and Act 205 of 1984. The procedures […]