AuditsAudit County: Philadelphia County

November 25, 2025

Fine Wine & Good Spirits #5126 – Philadelphia, Philadelphia County – For the Period October 9, 2024 to October 14, 2025

An examination of Fine Wine and Good Spirits Store 5126, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for the period of October 9, 2024, to October 14, 2025, by the Department of the Auditor General. The examination assessed compliance with PLCB operating procedures, focusing on inventory counts, financial deposits, internal control reports, […]

October 24, 2025

Thomas Jefferson University Hospital – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act mandates the Department of Human Services to compensate hospitals for uncompensated care, using either an uncompensated care or extraordinary expense approach. Thomas Jefferson University Hospital typically uses the uncompensated care method but reported 31 extraordinary expense claims worth $12 million for the fiscal year 2024. Due to the hospital’s choice not […]

October 24, 2025

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

The Tobacco Settlement Program, under the Tobacco Settlement Act, provides financial assistance to hospitals for uncompensated care services. For the 2026 payment year, Roxborough Memorial Hospital reported two extraordinary expense claims for the fiscal year ending June 30, 2024, both of which qualified under the necessary criteria. The hospital’s reporting of inpatient and MA days […]

October 23, 2025

Fine Wine & Good Spirits #5154 – Philadelphia, Philadelphia County – For the Period August 20, 2024 to September 9, 2025

The examination report of the Fine Wine and Good Spirits Store 5154 in Philadelphia, conducted by the Department of the Auditor General for the period from August 20, 2024, to September 9, 2025, assessed the store’s compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination included inventory counts, financial deposit reviews, and verification of […]

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 […]

AuditsAudit County: Philadelphia County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General