AuditsAudit County: Philadelphia County

Fine Wine & Good Spirits #5112 – Philadelphia, Philadelphia County – For the Period July 2, 2024 to July 21, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 2332 in Broomall, Pennsylvania, for the period from June 21, 2024, to June 11, 2025. The review assessed compliance with PLCB operating procedures, including inventory management, financial record-keeping, and internal controls. The examination was conducted to determine compliance rather than […]

Fine Wine & Good Spirits #5185 – Philadelphia, Philadelphia County – For the Period May 15, 2024 to June 10, 2025

An examination of Fine Wine and Good Spirits Store 5185 was conducted for the period of May 15, 2024, to June 10, 2025. The examination found noncompliance issues despite overall adherence to procedures. Key findings include repeated inventory discrepancies exceeding $200 in value, improper documentation for tax-exempt sales, and excessive cash in register drawers. The […]

Hospital of the University of Pennsylvania – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Hospital of the University of Pennsylvania reported 22 potentially eligible extraordinary expense claims but did not submit required documentation, thus disqualifying them from receiving payments under the extraordinary expense method. The uncompensated care score, determined by various data elements, guides the eligibility for payments. The hospital’s reported total inpatient days and Medical Assistance days […]

Children’s Hospital of Philadelphia – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Children’s Hospital of Philadelphia underwent an audit of its eligibility for payments under the Tobacco Settlement Act, which assists hospitals with uncompensated care costs. The review focused on extraordinary expense claims for the fiscal year ending June 30, 2024. The hospital initially reported 228 claims totaling over $457 million, but all were disqualified because […]

Fairmount Behavioral Health System – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Fairmount Behavioral Health System was assessed regarding its eligibility for the 2026 Tobacco Settlement Program payments. This program, based on the Tobacco Settlement Act of 2001, compensates hospitals for uncompensated care or extraordinary expenses. The review examined Fairmount’s reported claims and inpatient and Medical Assistance (MA) days. For the fiscal year ending June 30, […]

Friends Hospital – Philadelphia County – Tobacco Settlement Payment Data for the Year 2026

Nazareth Hospital – Philadelphia County – Tobacco Settlement Payment Data for the Year 2026

The letter addresses the results of a review conducted to determine the eligibility of Nazareth Hospital for payments under the Tobacco Settlement Act. The Act enables hospitals to receive payments for uncompensated care, utilizing either an uncompensated care or extraordinary expense approach. Procedures were developed to verify claims and days reported by the hospital, revealing […]

Kensington Hospital – Philadelphia County – Tobacco Settlement Payment Data for the Year 2026

The Tobacco Settlement Program provides payments to hospitals for uncompensated care services as per the Tobacco Settlement Act. Hospitals can qualify for payments through uncompensated care or extraordinary expense approaches. The procedure involves verifying claims and inpatient days data submitted by hospitals. For the Kensington Hospital, no claims met the criteria for extraordinary expense payments […]

Malvern Behavioral Health – Chester County – Amended Financial Report for the Period July 1, 2021 to June 30, 2022

An amended financial report for Malvern Behavioral Health was submitted to the Department of Human Services (DHS) by the Auditor General of Pennsylvania, analyzing costs for the fiscal year ending June 30, 2022. The report covers various adjustments, mainly focused on ensuring the accuracy of paid Medicaid (MA) days, charges, and discharges based on DHS-provided […]

Roxborough Memorial Hospital – Philadelphia County – Amended Financial Report for the Period July 1, 2022 to June 30, 2023

The amended financial report for the Medical Assistance Program of the Department of Human Services, Commonwealth of Pennsylvania, covers Roxborough Memorial Hospital for the fiscal year from July 1, 2022, to June 30, 2023. The Auditor General addresses adjustments made to the hospital’s submitted MA-336 Cost Report to certify accurate cost reporting. Adjustments were necessary […]