AuditsAudit Type: Compliance

July 28, 2025

Independence Health System Clarion Hospital – Clarion County – Tobacco Settlement Payment Data for Year 2026

The Independence Health System Clarion Hospital was assessed for eligibility for the 2026 Tobacco Settlement Payment in compliance with Pennsylvania’s Tobacco Settlement Act. The evaluation revealed that the hospital’s reported potentially eligible extraordinary expense claim did not meet the required criteria, making it ineligible for payment under the extraordinary expense method unless additional claims are […]

July 28, 2025

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, […]

July 28, 2025

Children’s Home of Pittsburgh – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The Children’s Home of Pittsburgh underwent a review regarding their eligibility for the 2026 Tobacco Settlement Payment, mandated by the Tobacco Settlement Act for providing uncompensated care services. The review involved verifying claims and days data reported to the Pennsylvania Health Care Cost Containment Council and the Department of Human Services (DHS). The facility did […]

July 28, 2025

Bucktail Medical Center – Clinton County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act mandates the Department of Human Services (DHS) to compensate hospitals for uncompensated care, using either an uncompensated care score or an extraordinary expense approach. Although the center did not qualify under the extraordinary expense method, errors were noted in their submitted inpatient and MA days data. Facilities must adjust claims per […]

July 28, 2025

Armstrong County Memorial Hospital – Tobacco Settlement Payment Data for Year 2026

This assessment checked if the hospital met criteria for payments based on uncompensated care or extraordinary expenses. For the fiscal year ending June 30, 2024, the hospital reported no eligible extraordinary expense claims, rendering it ineligible under this method. Additionally, discrepancies were found in reported inpatient and Medical Assistance days for the fiscal year ending […]

July 28, 2025

Sinking Spring Borough Police Pension Plan – Berks County – Period Ended December 31, 2024

A compliance audit of the Sinking Spring Borough Police Pension Plan was conducted by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify municipal compliance with state laws and ensure corrective actions from prior reports were implemented. The audit assessed if state aid, employer contributions, and […]

July 28, 2025

Sinking Spring Borough Non-Uniformed Pension Plan – Berks County – Period Ended December 31, 2024

A compliance audit of the Sinking Spring Borough Non-Uniformed Pension Plan was conducted by the Auditor General, under the Municipal Pension Plan Funding Standard and Recovery Act, to ensure proper use of state aid and compliance with relevant laws. The audit confirmed that the plan adhered to all applicable regulations, calculating and depositing state aid […]

July 28, 2025

Potter Township Non-Uniformed Union Pension Plan – Beaver County – Period Ended December 31, 2024

The compliance audit of the Potter Township Non-Uniformed Union Pension Plan, conducted under provisions of Act 205 by the Auditor General, aimed to verify adherence to relevant state laws and regulations. It was found that state aid and employer contributions were correctly determined and deposited and that the pension plan was administered properly. The multi-employer […]

July 28, 2025

Baden Borough Police Pension Plan – Beaver County – Period Ended December 31, 2024

The audit of the former Baden Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with relevant state laws, regulations, and local ordinances. The audit confirmed that the pension plan adhered to these standards, examining aspects such as state aid deposits, employer contributions, and internal controls. Effective […]

July 28, 2025

Baden Borough Non-Uniformed Pension Plan – Beaver County – Period Ended December 31, 2024

The compliance audit of Baden Borough’s Non-Uniformed Pension Plan, conducted under the authority of Act 205, assessed the administration of the plan in accordance with state laws, regulations, and local policies. The audit aimed to verify proper management of state aid, employer, and employee contributions. It found that state aid was accurately determined and timely […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General