AuditsAudit Type: Compliance

December 19, 2025

Black Rock Volunteer Firefighters Relief Association – Montgomery County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit for the Black Rock Volunteer Firefighters Relief Association, covering January 1, 2022, to December 31, 2024, was conducted to assess actions taken on previous audit findings and compliance with relevant laws and procedures regarding state aid and fund expenditures. The audit revealed that the association failed to address prior findings, including securing […]

December 18, 2025

District Court 46-3-02 – Clearfield County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

A compliance audit was conducted for District Court 46-3-02 in Clearfield County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2024. This audit aimed to ensure compliance with state laws and regulations about the collection and remittance of moneys on behalf of the Commonwealth. The scope of the audit was limited due […]

December 18, 2025

District Court 38-1-06 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for District Court 38-1-06 in Montgomery County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The audit aimed to verify if the court adhered to state laws, regulations, and AOPC policies concerning money collection on behalf of the Commonwealth. Key audit procedures involved validating data accuracy from the AOPC […]

December 18, 2025

District Court 07-1-09 – Bucks County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit for District Court 07-1-09 in Bucks County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. Conducted per Section 401(c) of The Fiscal Code, the audit assessed compliance with state laws, regulations, and AOPC policies related to the collection and remittance of funds on behalf of the Commonwealth. However, […]

December 18, 2025

District Court 05-2-23 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

The limited procedures engagement (LPE) of District Court 05-2-23 in Allegheny County, Pennsylvania, covered the period from January 1, 2019, to December 31, 2023. Its goal was to verify that all money collected on behalf of the Commonwealth was correctly assessed, reported, and promptly remitted. The LPE confirmed the alignment of data between the Administrative […]

December 18, 2025

District Court 05-2-02 – Allegheny County – Audit Period January 1, 2020 to December 31, 2024

A compliance audit was conducted on District Court 05-2-02 in Allegheny County, Pennsylvania, covering January 1, 2020, to December 31, 2024. The audit aimed to assess the court’s adherence to state laws and Administrative Office of Pennsylvania Courts (AOPC) policies regarding the correct assessment, reporting, and remittance of collected moneys. Key audit procedures included verifying […]

December 16, 2025

St. Christopher’s Hospital for Children – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program for St. Christopher’s Hospital for Children outlines the procedures and results related to claims submitted under the extraordinary expense approach for fiscal years ending June 30, 2024, and June 30, 2023. The Department of Human Services (DHS) engaged procedures to verify the eligibility of St. Christopher’s claims, resulting in four out […]

December 16, 2025

UPMC Horizon – Mercer County – Tobacco Settlement Payment Data for Year 2026

The UPMC Horizon report details the procedures and findings related to its eligibility for the 2026 Tobacco Settlement Payment, under the Tobacco Settlement Act, which provides payments for uncompensated care services. Two approaches exist to determine eligibility: uncompensated care and extraordinary expense. The report’s procedures verified claims and days data submitted to the Pennsylvania Health […]

December 9, 2025

Fine Wine & Good Spirits #4027 – Pittston, Luzerne County – For the Period September 18, 2024 to October 23, 2025

The Pennsylvania Liquor Control Board conducted an examination of Fine Wine and Good Spirits Store 4027 in Luzerne County, covering operations from September 18, 2024, to October 23, 2025. The review aimed to ensure compliance with the Board’s operating procedures, examining inventory accuracy, financial handling, and internal control adherence. While the store largely met operational […]

December 9, 2025

Fine Wine & Good Spirits #0615 – Douglassville, Berks County – For the Period October 30, 2024 to October 23, 2025

The examination report of Fine Wine and Good Spirits Store 0615, conducted by the Pennsylvania Department of the Auditor General, covered operations from October 30, 2024, to October 23, 2025. The purpose was to assess compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination included inventory checks, financial transactions, internal control compliance, and asset […]