The audit of Fine Wine and Good Spirits Store 0273 for the period May 2, 2025, to April 4, 2026, reviewed the store’s compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The audit revealed a repeat finding where the store improperly managed rejected bills by commingling daily deposits with the Change Fund, bypassing internal controls. […]
The Tobacco Settlement Act of 2001 requires the Department of Human Services (DHS) to provide payments to hospitals for uncompensated care, utilizing either uncompensated or extraordinary expense approaches. Forbes Hospital’s claims for the fiscal year ending June 30, 2025, were analyzed for eligibility under the extraordinary expense method, with three of five claims qualifying. The […]
The Berwick Free-Standing Psychiatric Hospital was audited for potential payments to cover uncompensated care services via the Tobacco Settlement Act. The Department of Human Services (DHS) assesses hospitals based on either uncompensated care scores or extraordinary expense claims. For fiscal year 2025, Berwick did not have eligible extraordinary expense claims, impacting its eligibility for 2027 […]
The compliance audit of the Kidder Township Police Pension Plan, conducted as per the Municipal Pension Plan Funding Standard and Recovery Act, reviewed the plan’s administration from January 1, 2025, to December 31, 2025. The audit aimed to ensure compliance with state laws, regulations, contracts, procedures, and policies. It assessed the proper determination and deposition […]
A compliance audit of the Kidder Township Non-Uniformed Pension Plan addresses adherence to state laws and regulations, focusing on financial compliance within specified periods. Conducted under the authority of Act 205, the audit was not subject to Government Auditing Standards. Audit objectives covered the verification of state aid deposits, compliance with employer and employee contribution […]
The compliance audit of the Waterville Volunteer Firefighters’ Relief Association, covering the period from January 1, 2023, to December 31, 2025, aimed to assess corrective actions from prior findings and adherence to relevant laws and regulations. Conducted under authority from Pennsylvania’s state constitution and fiscal code, the audit revealed that the association addressed most previous […]
A compliance audit of the Valley Forge Volunteer Fire Company Relief Association, covering January 1, 2022, to December 31, 2024, was conducted by the Department of the Auditor General in Pennsylvania. The audit aimed to ensure corrective actions on prior findings and compliance with state laws related to state aid and fund expenditures. While the […]
The compliance audit of Pitcairn Volunteer Firefighter’s Relief Association for the period from January 1, 2022, to December 31, 2024, aimed to verify corrective actions on prior findings and compliance with state laws and procedures related to state aid and fund expenditure. The audit found that the association had addressed prior audit findings but revealed […]
The Mt. Oliver Hook & Ladder Volunteers Fireman’s Relief Association underwent a Limited Procedures Engagement (LPE) for January 1, 2022, to December 31, 2025. Conducted by the Department of the Auditor General, this review assessed whether funds were used for authorized purposes according to the Volunteer Firefighters’ Relief Association Act. During this period, $39,913 was […]
The compliance audit of The Relief Association of the Kutztown Fire Company No. 1, covering January 1, 2022, to December 31, 2024, aimed to assess corrective actions taken on previous findings and to ensure compliance with state laws related to state aid and expenditure of funds. The audit found that the relief association effectively addressed […]