AuditsAudit Type: Compliance

November 20, 2025

Allegheny General Hospital – Allegheny County – Tobacco Settlement Data for Year 2026

The Tobacco Settlement Program mandates the Department of Human Services (DHS) to compensate hospitals for uncompensated care through two methods: the uncompensated care approach or the extraordinary expense approach. An assessment at Allegheny General Hospital identified four claims eligible as extraordinary expense claims for the 2026 Tobacco Settlement Payment Year. Data verification showed minor discrepancies […]

November 20, 2025

Allegheny Health Network Wexford Hospital – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program mandates the Department of Human Services (DHS) to reimburse hospitals for uncompensated care via two methods: uncompensated care approach and extraordinary expense approach. AHN Wexford Hospital underwent a claims evaluation process for the fiscal year ended June 2024 to determine eligibility for the 2026 payment. The deployment of specific procedures validated […]

November 18, 2025

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

The compliance audit of the Washington Township Non-Uniformed Pension Plan, conducted by the Pennsylvania Auditor General, reviewed the plan’s adherence to the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objectives included assessing corrective actions taken for issues identified in previous reports and verifying compliance with relevant laws and regulations. Key areas examined […]

November 18, 2025

Upper Merion Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Upper Merion Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the pension plan complied with relevant laws and regulations. The audit evaluated state aid deposits, employer and employee contribution calculations, and retirement benefit determinations to ensure compliance with the plan’s governing […]

November 18, 2025

Upper Merion Township Non-Uniformed Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

An audit of the Upper Merion Township Non-Uniformed Pension Plan was conducted to ensure compliance with state laws and regulations. While the plan was generally compliant, a finding revealed that a restated plan document was not formally adopted via ordinance or resolution, risking inconsistent benefits. Officials acknowledged the issue, agreeing with the recommendation to adopt […]

November 18, 2025

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

A compliance audit conducted on the Towamensing Township Non-Uniformed Pension Plan reviewed adherence to applicable state laws and previous recommendations, focusing on state aid compliance, employer contributions, and internal controls. The audit confirmed substantial compliance but noted an ongoing issue regarding incorrect data on Certification Form AG 385, leading to underpayment and overpayment of state […]

November 18, 2025

Prospect Borough Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Prospect Borough Non-Uniformed Pension Plan under the Pennsylvania Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if previous corrective actions were implemented and ensure the pension plan’s administration adhered to state laws and regulations. It was discovered that the pension plan generally complied […]

November 18, 2025

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

The compliance audit of the Portage Township Non-Uniformed Pension Plan examined whether officials addressed previous recommendations and complied with state laws and guidelines. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit concluded that the plan generally complied with regulations, except for recurring noncompliance in returning excess state aid, as previously […]

November 18, 2025

Lawrence Park Township Police Pension Plan – Erie County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Lawrence Park Township Police Pension Plan was conducted by the Auditor General under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. Key areas of focus included the proper determination and deposit of state aid, employer and employee contributions, and the preparation and submission of the actuarial […]

November 18, 2025

Lawrence Park Township Non-Uniformed Employees Pension Plan – Erie County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Lawrence Park Township Non-Uniformed Employees Pension Plan to ensure adherence to state laws and regulations. The audit revealed that all major requirements were met with one exception: an improperly calculated pension benefit resulted in overpayments. The error involved miscalculating a retiree’s final monthly average compensation by including a […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General