AuditsAudit Type: Compliance

July 31, 2025

Bradford County Treasurer – Hunting Licenses for the Period July 1, 2019 to June 30, 2024 and Fishing and Dog Licenses for the Period January 1, 2020 to December 31, 2023

The compliance audit conducted for the Treasurer of Bradford County, Pennsylvania, covering the sale of hunting, fishing, and dog licenses between July 1, 2019, and June 30, 2024, aimed to determine if all moneys collected on behalf of the Commonwealth were correctly assessed, reported, and remitted. Conducted under the requirements of Section 401(d) of The […]

July 30, 2025

Wayne County Clerk of the Court of Common Pleas/Prothonotary/Clerk of Orphans’ Court – Audit Period January 1, 2019 to December 31, 2022

A compliance audit was conducted on the Clerk of the Court of Common Pleas, the Adult Probation Department, the Prothonotary, and the Clerk of Orphans’ Court in Wayne County, Pennsylvania, for the period from January 1, 2019, to December 31, 2022. The audit aimed to determine compliance with state laws regarding the collection and remittance […]

July 29, 2025

District Court 05-2-11 – Allegheny County – Audit Period January 1, 2020 to December 31, 2024

A compliance audit was conducted for District Court 05-2-11 in Allegheny County, Pennsylvania, covering January 1, 2020, to December 31, 2024. The audit assessed the court’s adherence to state laws and AOPC procedures concerning the collection, assessment, reporting, and remittance of funds to the Commonwealth. The audit procedures included reviewing amounts collected, internal controls, deposit […]

July 28, 2025

District Court 31-1-08 – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 31-1-08 in Lehigh County, Pennsylvania, covering January 1, 2020, to December 31, 2023, was conducted to ensure compliance with state laws and AOPC policies regarding the collection of moneys for the Commonwealth. The audit procedures assessed matching data with the Department of Revenue, collections consistency, internal controls, deposit accuracy, […]

July 28, 2025

District Court 05-2-08 – Allegheny County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 05-2-08 in Allegheny County, Pennsylvania, was conducted for the period from January 1, 2020, to December 31, 2023, in line with Section 401(c) of The Fiscal Code. The audit aimed to verify if the court adhered to state laws, regulations, and administrative procedures regarding the collection, assessment, reporting, and […]

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 […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General