A compliance audit of the Butler County Sheriff’s Office in Pennsylvania, covering September 1, 2019, to February 28, 2023, evaluated the proper collection and remittance of moneys on behalf of the Commonwealth. The audit, conducted under Section 401(e) of The Fiscal Code, found that the Office generally complied with state laws, but uncovered three significant […]
The report summarizes an examination conducted by the Pennsylvania Department of the Auditor General on Fine Wine and Good Spirits Store 6720, operated by the Pennsylvania Liquor Control Board. The evaluation spanned from October 21, 2024, to October 21, 2025. The examination assessed compliance with PLCB operating procedures through inventory checks, deposit reviews, and compliance […]
The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 5146 in Philadelphia underwent an examination for the period between October 24, 2024, and October 20, 2025, to assess compliance with PLCB operating procedures. The examination, not conducted under professional auditing standards, revealed compliance except for issues noted in the findings. These findings include […]
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, […]
An examination of Fine Wine and Good Spirits Store 3510 in Peckville, Pennsylvania, was conducted by the Department of the Auditor General for the period from October 30, 2024, to October 29, 2025. The review, under the Pennsylvania Liquor Control Board’s jurisdiction and consistent with statutory authority, verified the store’s compliance with PLCB procedures. The […]
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 […]
An examination was conducted on Fine Wine and Good Spirits Store 1303 in Palmerton, Pennsylvania, covering operations from October 2, 2024, to October 18, 2025. The Pennsylvania Liquor Control Board (PLCB) received this report, prepared by the Department of the Auditor General. Inventory, financial records, compliance with internal controls, and cash handling procedures were reviewed. […]
The letter outlines the procedures performed for Western Pennsylvania Hospital’s possible eligibility for the 2026 Tobacco Settlement Payment. Under the Tobacco Settlement Act, hospitals receive payments for uncompensated care or extraordinary expenses. The procedures aimed to verify the eligibility of reported claims and inpatient days data for fiscal years ending in 2023 and 2024. Eleven […]
The Tobacco Settlement Program involves payments to hospitals for uncompensated care services, based on a facility’s uncompensated care or extraordinary expenses. UPMC Pinnacle, a hospital under UPMC in Harrisburg, PA, is being assessed for such payments. In 2024, UPMC reported 46 extraordinary expense claims; after review, 29 met eligibility criteria. The program compares hospital data […]
The Tobacco Settlement Act enables hospitals to receive funds for uncompensated care through two approaches: an uncompensated care score or extraordinary expenses for uninsured inpatient service claims. Following departmental requests, specific procedures were developed to determine eligible claims at UPMC Magee Womens Hospital for the 2026 Tobacco Settlement Payment. For fiscal year 2024 claims, only […]