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AuditsAudit County: Delaware County

September 9, 2026

Riddle Memorial Hospital – Delaware County – Tobacco Settlement Payment Data Year 2027

The report outlines the procedures undertaken to determine Riddle Memorial Hospital’s eligibility for the 2027 Tobacco Settlement Payment from Pennsylvania’s Department of Human Services (DHS). The Tobacco Settlement Act, amended in 2001, enables hospitals to receive payments for uncompensated care services via two approaches: uncompensated care or extraordinary expenses. Riddle Memorial submitted 18 potentially eligible […]

September 9, 2026

Colwyn Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Colwyn Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, examined whether past corrective actions were implemented and if the pension plan adhered to relevant regulations, contracts, and policies. The audit covered January 1, 2024, to December 31, 2025, and found compliance in significant […]

September 9, 2026

Colwyn Borough Non-Uniformed Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

In September 2026, an audit was conducted on the Colwyn Borough Non-Uniformed Pension Plan in Delaware County, Pennsylvania, as per the Municipal Pension Plan Funding Standard and Recovery Act. This audit’s objective was to ensure compliance with state laws, regulations, and policies. The audit examined whether state aid and employer/employee contributions were appropriately calculated and […]

September 3, 2026

Fine Wine & Good Spirits #2331 – Drexel Hill, Delaware County – For the Period February 10, 2025 to June 29, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 2331 was examined for the period from February 10, 2025, to June 29, 2026. The examination aimed to verify compliance with PLCB operating procedures, focusing on inventory accuracy and financial transactions. The store was generally found to be compliant, although an inventory discrepancy exceeding […]

September 3, 2026

Fine Wine & Good Spirits #2329 – Eddystone, Delaware County – For the Period March 26, 2025 to June 24, 2026

The examination reviewed the operations of Fine Wine and Good Spirits Store 2329, operated by the Pennsylvania Liquor Control Board (PLCB), from March 26, 2025, to June 24, 2026. The examination aimed to ensure compliance with PLCB operating procedures, though it did not adhere to professional auditing standards. Key activities included inventory counts, cash handling […]

September 3, 2026

Fine Wine & Good Spirits #2324 – Holmes, Delaware County – For the Period June 25, 2025 to June 28, 2026

The examination of the Fine Wine and Good Spirits Store 2324 in Holmes, Pennsylvania, operated by the Pennsylvania Liquor Control Board, covered the period from June 25, 2025, to June 28, 2026, and aimed to verify compliance with PLCB operating procedures. Key activities included inventory counts, financial reviews, and checks on internal controls. The store […]

August 31, 2026

District Court 32-2-42 – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

A compliance audit of District Court 32-2-42 in Delaware County, Pennsylvania, was conducted for the period from January 1, 2021, to December 31, 2024. The audit aimed to assess whether the court adhered to state laws, Administrative Office of Pennsylvania Courts (AOPC) policies, and procedures for money collection on behalf of the Commonwealth. The audit […]

August 27, 2026

Fine Wine & Good Spirits #2332 – Broomall, Delaware County – For the Period June 12, 2025 to June 15, 2026

The examination of the Fine Wine and Good Spirits Store 2332, operated by the Pennsylvania Liquor Control Board (PLCB), covered June 12, 2025, to June 15, 2026. The examination reviewed compliance with PLCB operating procedures focusing on inventory management and transaction accuracy. The report states that while store operations generally complied, there was a persistent […]

August 26, 2026

Township of Nether Providence – Delaware County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2025

A compliance audit on the Liquid Fuels Tax Fund for the Township of Nether Providence, Delaware County, was conducted for the period from January 1, 2024, to December 31, 2025. The audit aimed to verify adherence to criteria outlined in the Pennsylvania Department of Transportation’s guidelines. Procedures included evaluating the municipality’s records, internal controls, and […]

August 17, 2026

Lansdowne Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Lansdowne Borough Police Pension Plan was conducted to ensure adherence to state laws and local policies as per Act 205. The audit for 2025 verified proper determination and deposition of state aid, calculation of employer and employee contributions, disbursement of retirement benefits, and compliance with Deferred Retirement Option Plan (DROP) […]

AuditsAudit County: Delaware County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General