The report outlines the procedures and findings related to the eligibility of the Meadows Psychiatric Center for payments from the Tobacco Settlement Program for providing uncompensated care services. The audit assessed the accuracy of claims and days data submitted by the facility for the fiscal year ending June 30, 2025. Of two potentially eligible extraordinary […]
The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 1404 in State College, PA, was audited for a period from February 26, 2025, to March 30, 2026. The audit aimed to ensure compliance with PLCB operating procedures, including inventory accuracy, cash and deposit management, compliance with internal controls, and appropriate pricing and asset […]
The compliance audit of District Court 49-3-03 in Centre County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2024, was conducted to assess adherence to state laws and AOPC procedures related to the collection, reporting, and remittance of funds on behalf of the Commonwealth. The audit faced limitations as certain case information […]
The Encompass Health Rehabilitation Hospital of Nittany Valley was evaluated under the Tobacco Settlement Act for payments related to uncompensated care services. The act mandates hospitals receive payments for such services using either an uncompensated care or extraordinary expense approach. Procedures were conducted to verify the claims and days data reported by the hospital for […]
The Pennsylvania Liquor Control Board (PLCB)’s Fine Wine and Good Spirits Store 1406 in State College, Pennsylvania, was audited and operations from January 28, 2025, to January 26, 2026, were examined. The audit aimed to ensure compliance with PLCB procedures, focusing on inventory accuracy, cash management, financial reporting, and internal controls. The examination confirmed that […]
The audit examined the Highway Transfer Program – Turnback Account (Form PR-999T With Adjustments) for the Township of College, Centre County, Pennsylvania, covering October 19, 2020, to November 15, 2024. The township management is responsible for presenting the form in line with the relevant criteria. The audit adhered to Government Auditing Standards, ensuring evidence-based judgment […]
The audit evaluated operations of the Fine Wine and Good Spirits Store 1407 in Bellefonte, Pennsylvania, for the period from March 18, 2025, to January 4, 2026, verifying compliance with the Pennsylvania Liquor Control Board (PLCB) procedures. Key aspects included physical inventory checks, deposit reviews, clerk performance, cash on hand counts, and verification of sales […]
The compliance audit conducted on the Miles Township Volunteer Firefighters Relief Association for the period from January 1, 2022, to December 31, 2024, aimed to verify adherence to state laws, contracts, bylaws, and administrative procedures concerning state aid receipt and fund expenditure. The audit, not required to follow Government Auditing Standards, noted compliance with most […]
This is an attestation engagement on the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Snow Shoe, Centre County, Pennsylvania, for the period from January 1, 2023, to December 31, 2024. The auditor’s responsibility was to assess the forms for material accuracy according to criteria from the Pennsylvania Department […]
An audit of the Walker Township Fire Company Relief Association was conducted for the period from January 1, 2023, to December 31, 2024, under the authority of the Commonwealth of Pennsylvania’s Constitution, The Fiscal Code, and the VFRA Act. The audit aimed to verify the association’s compliance with state laws, contracts, and bylaws regarding state […]