AuditsAudit Type: Compliance

November 21, 2025

Township of Anthony – Montour County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The independent auditor’s report examines the Form MS-965 with Adjustments for the Liquid Fuels Tax Fund of the Township of Anthony, Montour County, Pennsylvania, for the year 2024. The evaluation follows attestation standards by the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor’s role is to provide an opinion on whether […]

November 21, 2025

District Court 53-3-01 – Lawrence County – Audit Period January 1, 2020 to December 31, 2023

The limited procedures engagement (LPE) conducted for District Court 53-3-01 in Lawrence County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. Its primary objective was to determine whether moneys collected on behalf of the Commonwealth were correctly assessed, reported, and remitted, and to aid the Department of Revenue in settling the […]

November 21, 2025

District Court 38-1-03 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

This report presents the findings of a limited procedures engagement (LPE) conducted for District Court 38-1-03 in Montgomery County, Pennsylvania, for the period from January 1, 2020, to December 31, 2023, as required by the Pennsylvania Fiscal Code. The main objective was to determine whether all moneys collected on behalf of the Commonwealth were correctly […]

November 21, 2025

District Court 20-3-04 – Huntingdon County – Audit Period January 1, 2020 to December 31, 2024

A compliance audit was conducted for District Court 20-3-04 in Huntingdon County, Pennsylvania, for January 1, 2020 to December 31, 2024, to ensure compliance with state laws and AOPC policies. The audit, mandated by The Fiscal Code, assessed the proper collection, assessment, reporting, and remittance of state moneys. However, due to restrictions on accessing certain […]

November 20, 2025

Wellspan York Hospital – York County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act mandates the Department of Human Services (DHS) to provide payments to hospitals like Wellspan York Hospital for uncompensated care services. These payments can be granted through two approaches: uncompensated care, based on a hospital’s uncompensated care score calculated from fifteen data elements, and extraordinary expense, based on claims exceeding twice the […]

November 20, 2025

UPMC Williamsport – Lycoming County – Tobacco Settlement Payment Data for Year 2026

In November 2025, the UPMC Williamsport facility was evaluated for eligibility under the Tobacco Settlement Act, which provides funds for hospitals offering uncompensated care. The act allows payments through either an uncompensated care or extraordinary expense approach. UPMC Williamsport reported 11 potentially eligible extraordinary expense claims for fiscal year ending June 30, 2024, and all […]

November 20, 2025

UPMC Presbyterian Shadyside – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program provided an overview of its 2026 payment distribution framework for UPMC Presbyterian Shadyside. The Department of Human Services (DHS) allocates funds to hospitals under the Tobacco Settlement Act, either through an uncompensated care approach or an extraordinary expense approach, based on various criteria. An assessment was conducted to verify the claims […]

November 20, 2025

UPMC Northwest – Venango County – Tobacco Settlement Payment Data for Year 2026

In November 2025, UPMC Northwest’s Chief Financial Officer, Bradley Dinger, received a detailed report regarding the facility’s eligibility for the 2026 Tobacco Settlement Payment under Pennsylvania’s Tobacco Settlement Act. The program provides payments to hospitals for uncompensated care services. Eligible claims typically exceed twice the facility’s average claim costs and must involve uninsured patients. Procedures […]

November 20, 2025

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

UPMC Greene was assessed for its eligibility for Tobacco Settlement funds based on the Tobacco Settlement Act, which provides payments to hospitals for uncompensated care. The evaluation determined the hospital’s eligibility using both the uncompensated care approach and the extraordinary expense approach. The extraordinary expense method requires claims that exceed twice the average cost of […]

November 20, 2025

St. Luke’s Hospital Upper Bucks – Bucks County – Tobacco Settlement Payment Data for Year 2026

St. Luke’s Hospital Upper Bucks operations surrounding the Tobacco Settlement Payment are detailed in an audit by the Department of Human Services (DHS). The 2001 Tobacco Settlement Act mandates DHS to compensate hospitals for uncompensated care through two methods: the uncompensated care approach or the extraordinary expense approach. The audit verified St. Luke’s claims data […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General