AuditsAudit Type: Compliance

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 […]

December 9, 2025

Wills Eye Hospital – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

Wills Eye Hospital’s eligibility for the 2026 Tobacco Settlement payment was reviewed in compliance with the Tobacco Settlement Act of 2001, which compensates hospitals for uncompensated care. The audit focused on verifying extraordinary expense claims and inpatient day data for fiscal years 2023 and 2024. Out of four reported extraordinary claims for FY 2024, three […]

December 9, 2025

UPMC Washington – Washington County – Tobacco Settlement Payment Data for Year 2026

UPMC Washington’s engagement process was conducted to determine eligibility for the 2026 Tobacco Settlement Payments, as mandated by the Tobacco Settlement Act of 2001. This involved reviewing unpaid care services data and extraordinary expense claims made by UPMC Washington to DHS. UPMC used a combination of uncompensated care scores and extraordinary expense methods to qualify […]

December 9, 2025

UPMC St. Margaret – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act requires the Department of Human Services (DHS) to make payments to hospitals, like UPMC St. Margaret, for uncompensated care. Hospitals can qualify for payments through an uncompensated care or extraordinary expense approach, evaluated using a set of criteria. For the fiscal year ending June 2024, UPMC St. Margaret submitted four potential […]

December 9, 2025

UPMC Passavant – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program involves UPMC Passavant receiving state payments for uncompensated care costs under Pennsylvania’s Tobacco Settlement Act. The Department of Human Services (DHS) uses specific criteria, including uncompensated care costs and extraordinary expenses, to determine eligibility for these payments. UPMC Passavant submitted claims for the fiscal year ending June 30, 2024, and subsequent […]

December 9, 2025

UPMC Jameson – Lawrence County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act mandates the Department of Human Services (DHS) to compensate hospitals, including UPMC Jameson, for uncompensated care to uninsured patients. UPMC Jameson was evaluated to determine its eligibility for such payments through both the uncompensated care and extraordinary expense approaches. The review confirmed that one claim qualified as an extraordinary expense, making […]