AuditsAudit County: Philadelphia County

October 23, 2025

Jefferson Health Northeast – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The 2026 Tobacco Settlement Payment report for Jefferson Health Northeast outlines procedures for determining eligibility for payments based on uncompensated care services, as mandated by the Tobacco Settlement Act of 2001. DHS required verification of uncompensated care claims submitted by the facility using data elements such as claim costs and patient days. For the fiscal […]

October 23, 2025

Belmont Behavioral Hospital – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The letter addressed to Ms. Jennifer Fitzgerald discusses the procedures performed to verify Belmont Behavioral Hospital’s eligibility for payments under the Tobacco Settlement Act. This act provides funds for hospitals that cover uncompensated care through an uncompensated care score or extraordinary expense claims. The engagement determined Belmont did not have any eligible extraordinary expense claims […]

October 23, 2025

American Oncologic Hospital – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The American Oncologic Hospital received a financial review under the Tobacco Settlement Act to determine eligibility for a 2026 subsidy for uncompensated care services. The hospital did not meet the criteria for extraordinary expense claims for the fiscal year ending June 30, 2024, and thus is not eligible for related payments unless additional qualifying claims […]

October 9, 2025

Fine Wine & Good Spirits #5193 – Philadelphia, Philadelphia County – For the Period August 12, 2024 to August 27, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 5193 in Philadelphia, covering operations from August 12, 2024, to August 27, 2025. The examination aimed to assess compliance with operating procedures but was not a formal audit. Key elements included inventory counts, deposit reviews, internal control compliance, and […]

October 9, 2025

Fine Wine & Good Spirits #5114 – Philadelphia, Philadelphia County – For the Period August 2, 2024 to August 25, 2025

The examination report by the Department of the Auditor General reviewed the operations of Fine Wine and Good Spirits Store 5114 in Philadelphia for compliance with the Pennsylvania Liquor Control Board (PLCB) procedures from August 2024 to August 2025. The review uncovered that while the store mostly complied with PLCB procedures, there was a repeat […]

October 9, 2025

Fine Wine & Good Spirits #5104 – Philadelphia, Philadelphia County – For the Period August 21, 2024 to September 2, 2025

The examination report by the Pennsylvania Liquor Control Board (PLCB) for Fine Wine and Good Spirits Store 5104 covers operations from August 21, 2024, to September 2, 2025. It assesses compliance with PLCB procedures without adhering to professional auditing standards. The review comprised inventory checks, deposit accounting, internal control compliance, cash handling, sales tests, and […]

October 2, 2025

Fine Wine & Good Spirits #5133 – Philadelphia, Philadelphia County – For the Period August 14, 2024 to August 13, 2025

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 5133 in Philadelphia underwent an examination covering operations from August 14, 2024, to August 13, 2025. This examination, conducted by the Department of the Auditor General, aimed to ensure the store’s compliance with PLCB procedures, focusing on inventory management, financial deposits, and internal controls. […]

September 22, 2025

Magee Memorial Hospital – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program mandates the Department of Human Services (DHS) to compensate hospitals for uncompensated care through either an uncompensated care approach or an extraordinary expense approach. Magee Memorial Hospital’s eligibility for the 2026 Tobacco Settlement Payment was assessed, focusing on claims and days data reported to the Pennsylvania Health Care Cost Containment Council […]

September 22, 2025

Einstein Medical Center Philadelphia – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program involves payments to hospitals for uncompensated care. The Einstein Medical Center Philadelphia was evaluated for potential eligibility for such payments. The evaluation focused on whether the facility reported extraordinary expense claims and the accuracy of inpatient and Medical Assistance days. For the fiscal year ending June 30, 2024, the facility did […]

September 10, 2025

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

An examination of Fine Wine and Good Spirits Store 5112, operated by the Pennsylvania Liquor Control Board (PLCB), covered the period from July 2, 2024, to July 21, 2025. The examination aimed to ensure compliance with PLCB procedures and identified several discrepancies. Significant findings included inventory discrepancies exceeding a $200 value, which have been noted […]

AuditsAudit County: Philadelphia County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General