AuditsAudit Type: Compliance

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 […]

July 28, 2025

Western Berks Fire Department Relief Association – Berks County – Audit Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement (LPE) of the Western Berks Fire Department Relief Association for the period from January 1, 2022, to December 31, 2024, was conducted by the Department of the Auditor General to ensure compliance with state laws related to fund expenditures and state aid deposit requirements as per the Volunteer Firefighters’ Relief Association […]

July 28, 2025

North East Volunteer Fireman’s Relief Association – Erie County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the North East Volunteer Fireman’s Relief Association in Erie County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2024. The audit’s objective was to assess whether the association complied with state laws, contracts, bylaws, and administrative procedures concerning state aid receipt and fund expenditures. The association […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General