AuditsAudit Type: Compliance

August 17, 2025

Fine Wine & Good Spirits #0270 – Pittsburgh, Allegheny County – For the Period July 31, 2024 to June 4, 2025

The examination of the Fine Wine and Good Spirits Store 0270, conducted over a set period in 2024-2025, found the store largely compliant with Pennsylvania Liquor Control Board (PLCB) regulations. The examination assessed inventory accuracy, financial record maintenance, and overall adherence to PLCB procedures. While most operations were compliant, a recurring issue with inventory discrepancies […]

August 17, 2025

Fine Wine & Good Spirits #0263 – Pittsburgh, Allegheny County – For the Period August 19, 2024 to June 4, 2025

An examination of Fine Wine and Good Spirits Store 0263 was conducted for the period from August 19, 2024, to June 4, 2025. The examination aimed to assess compliance with PLCB procedures, including inventory management and financial accountability. While the store generally complied with procedures, the audit found an inventory discrepancy exceeding $200 in value […]

August 17, 2025

East Marlborough Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the East Marlborough Township Police Pension Plan aimed to determine if prior recommendations were addressed and verify compliance with state laws and regulations. It found that the plan was managed according to applicable rules, with no significant compliance issues. The audit confirmed that East Marlborough Township complied with the prior recommendation […]

August 17, 2025

East Marlborough Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The audit of the East Marlborough Township Non-Uniformed Pension Plan aimed to assess compliance with state laws, regulations, and previous audit recommendations under Act 205. The review confirmed that the state aid and employer contributions were accurately calculated and deposited, with no required employee contributions or benefit calculations. The actuarial valuation was timely and compliant, […]

August 15, 2025

UPMC Altoona – Blair County – Tobacco Settlement Payment Data for Year 2026

The UPMC Altoona report details the engagement conducted to assess eligibility for the 2026 Tobacco Settlement Payment under the Pennsylvania Tobacco Settlement Act. The process involves verifying extraordinary expense claims and uncompensated care scores. UPMC Altoona submitted eight claims, seven of which met the criteria for extraordinary expense claims. The report cross-verified inpatient and Medical […]

August 15, 2025

Hospital of the University of Pennsylvania – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Hospital of the University of Pennsylvania reported 22 potentially eligible extraordinary expense claims but did not submit required documentation, thus disqualifying them from receiving payments under the extraordinary expense method. The uncompensated care score, determined by various data elements, guides the eligibility for payments. The hospital’s reported total inpatient days and Medical Assistance days […]

August 15, 2025

Children’s Hospital of Philadelphia – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Children’s Hospital of Philadelphia underwent an audit of its eligibility for payments under the Tobacco Settlement Act, which assists hospitals with uncompensated care costs. The review focused on extraordinary expense claims for the fiscal year ending June 30, 2024. The hospital initially reported 228 claims totaling over $457 million, but all were disqualified because […]

August 15, 2025

Penn Township Non-Uniformed Pension Plan – Cumberland County – Reduced Period Engagement – Period Ended December 31, 2024

The Penn Township Non-Uniformed Pension Plan was audited as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed compliance with state laws, regulations, contracts, and local policies. It verified state aid deposits, employer contributions, and retirement benefit calculations. All criteria were met except for the adoption of a restated plan […]

August 15, 2025

Clearfield Regional Police Pension Plan – Clearfield County – Audit Period March 5, 2023 to December 31, 2024

The compliance audit of the Clearfield Regional Police Pension Plan for the period of March 5, 2023, to December 31, 2024, was conducted according to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify the administration’s compliance with state laws, regulations, and local policies, focusing on accurate state aid deposits, […]

August 15, 2025

Somerset County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2021 to 2023

A review was done of the Somerset County Children and Youth Agency’s fiscal reports for the years 2021-2022 and 2022-2023 to certify commonwealth expenditures. The engagement involved evaluating compliance with children, youth, and families’ regulations. For the 2021-2022 fiscal year, adjustments increased expenditures by $4,854, non-reimbursable expenditures by $82, and decreased revenue by $353, resulting […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General