The Tobacco Settlement Act mandates the Department of Human Services (DHS) to compensate hospitals like UPMC Hamot for uncompensated care. Hospitals can opt for payments based on uncompensated care scores or extraordinary expenses. UPMC Hamot reported 16 claims as potential extraordinary expenses, but only six qualified for payments. Claims were verified against data from the […]
The independent auditor conducted an examination of the Township of Summit’s Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024. The audit adhered to attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. It aimed to ensure the Form MS-965 With Adjustments accurately reflected […]
The auditor’s report for the Borough of Lake City, Erie County, Pennsylvania, pertains to an examination of the Liquid Fuels Tax Fund for the period of January 1, 2024, to December 31, 2024. The borough’s management is responsible for the Form MS-965, which was assessed based on criteria from the Pennsylvania Department of Transportation’s Publication […]
The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of Harborcreek Township, Erie County, for 2024. Management is responsible for its presentation according to specified criteria, while the auditors’ role is to give an opinion based on their examination, conducted following standards from the American Institute of Certified […]
The Pennsylvania Liquor Control Board (PLCB) conducted an examination of the Fine Wine and Good Spirits Store 2520 in Erie County, operated from October 16, 2024, to October 19, 2025. The examination evaluated compliance with PLCB operating procedures, including inventory management, cash deposits, and tax-exempt sales documentation. Findings revealed an inventory discrepancy exceeding 1% of […]
The independent auditor’s report examines the Liquid Fuels Tax Fund of the Township of Venango, Erie County, for the year 2024. The township’s management is responsible for presenting the Form MS-965 with adjustments, ensuring it meets criteria described in the Department of Transportation’s Publication 9. The auditor conducted the examination per standards set by the […]
The compliance audit of the Washington Township Non-Uniformed Pension Plan, conducted by the Pennsylvania Auditor General, reviewed the plan’s adherence to the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objectives included assessing corrective actions taken for issues identified in previous reports and verifying compliance with relevant laws and regulations. Key areas examined […]
A compliance audit of the Lawrence Park Township Police Pension Plan was conducted by the Auditor General under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. Key areas of focus included the proper determination and deposit of state aid, employer and employee contributions, and the preparation and submission of the actuarial […]
A compliance audit was conducted on the Lawrence Park Township Non-Uniformed Employees Pension Plan to ensure adherence to state laws and regulations. The audit revealed that all major requirements were met with one exception: an improperly calculated pension benefit resulted in overpayments. The error involved miscalculating a retiree’s final monthly average compensation by including a […]
The compliance audit of the Stancliff Hose Company Firemen’s Relief Association in Erie County, Pennsylvania, for January 1, 2023, to December 31, 2024, assessed adherence to state laws and internal procedures regarding state aid receipt and fund expenditures. The audit, not conducted under Government Auditing Standards, identified three key findings: inadequate signatory authority for fund […]