AuditsAudit Type: Compliance

September 23, 2025

Fine Wine & Good Spirits #0245 – Pittsburgh, Allegheny County – For the Period October 9, 2024 to August 5, 2025

The examination of Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 0245, covering operations from October 9, 2024 to August 5, 2025, found compliance in most areas but identified four repeat findings. These included inventory discrepancies exceeding $200, improper documentation for tax-exempt sales, inappropriate use of instant redeemable coupons along with licensee discounts, […]

September 23, 2025

Fine Wine & Good Spirits #0227 – Monroeville, Allegheny County – For the Period October 3, 2024 to August 13, 2025

The Pennsylvania Liquor Control Board examined Fine Wine and Good Spirits Store 0227 in Monroeville, Pennsylvania, covering operations from October 3, 2024, to August 13, 2025. The examination, authorized under the Pennsylvania Liquor Code, aimed to ensure compliance with operating procedures, though it wasn’t conducted with formal auditing standards. Processes involved checking inventory accuracy, deposit […]

September 23, 2025

Fine Wine & Good Spirits #0214 – Pittsburgh, Allegheny County – For the Period August 28, 2024 to July 28, 2025

The Pennsylvania Liquor Control Board (PLCB) conducted an examination of Fine Wine and Good Spirits Store 0214 in Allegheny County for the period of August 28, 2024, to July 28, 2025. The audit aimed to assess compliance with PLCB’s operating procedures, focusing on inventory management, financial record accuracy, and internal control adherence. The examination revealed […]

September 23, 2025

Ridley Park Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Ridley Park Borough Police Pension Plan in Delaware County, PA through December 31, 2024. The audit aimed to ensure compliance with state laws, regulations, contracts, administrative procedures, and local ordinances, as outlined by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit […]

September 23, 2025

Ridley Park Borough Non-Uniformed Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Ridley Park Borough Non-Uniformed Pension Plan was conducted to assess adherence to state laws and previous recommendations. The audit, not required to meet U.S. Government Auditing Standards, focused on ensuring corrective actions to past findings and verifying compliance with applicable laws and regulations. For certain periods between 2022 and 2024, […]

September 22, 2025

Paoli Hospital – Chester County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act mandates payments to hospitals for uncompensated care services, with two approaches for qualification: the uncompensated care approach, based on a hospital’s care score, and the extraordinary expense approach, based on claim costs. An audit was conducted to evaluate Paoli Hospital’s eligibility for payments from the 2026 Tobacco Settlement. The audit assessed […]

September 22, 2025

Meadville Medical Center – Crawford County – Tobacco Settlement Payment Data for Year 2026

The Meadville Medical Center report outlines the results of the Tobacco Settlement Program audit for the 2026 payment year. The audit focused on verifying the eligibility of reported claims and accuracy of hospital data under the Tobacco Settlement Act, which compensates hospitals for uncompensated care using either an uncompensated care or extraordinary expense approach. The […]

September 22, 2025

Magee Memorial Hospital – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program mandates the Department of Human Services (DHS) to compensate hospitals for uncompensated care through either an uncompensated care approach or an extraordinary expense approach. Magee Memorial Hospital’s eligibility for the 2026 Tobacco Settlement Payment was assessed, focusing on claims and days data reported to the Pennsylvania Health Care Cost Containment Council […]

September 22, 2025

Lankenau Medical Center – Montgomery County – Tobacco Settlement Payment Data for Year 2026

Lankenau Medical Center engaged in procedures to determine its eligibility for payments under Pennsylvania’s Tobacco Settlement Act for uncompensated care and extraordinary expenses. The medical center submitted claims data for fiscal year 2024, and of the 18 extraordinary expense claims reported, seven met the criteria for qualification. Errors were found in reported inpatient and Medical […]

September 22, 2025

Lancaster General Hospital – Lancaster County – Tobacco Settlement Payment Data for Year 2026

Lancaster General Hospital participated in a review under the Tobacco Settlement Program, established by the Tobacco Settlement Act of 2001, which compensates hospitals for uncompensated care. The hospital submitted details of its extraordinary expense claims for fiscal year 2024 to the Department of Human Services (DHS) via the Pennsylvania Health Care Cost Containment Council (PHC4). […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General