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Audits

September 9, 2026

St. Luke’s Hospital Carbon – Carbon County – Tobacco Settlement Payment Data Year 2027

The report details the findings of an engagement to determine St. Luke’s Hospital Carbon’s eligibility for the 2027 Tobacco Settlement Payment. Under the Tobacco Settlement Act, hospitals can receive payments for uncompensated care through two methods: uncompensated care and extraordinary expense approaches. The investigation reviewed St. Luke’s reported claims and data for fiscal years ending […]

September 9, 2026

St. Clair Hospital – Allegheny County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Act of 2001 allows St. Clair Hospital to receive payments for uncompensated care services provided to uninsured patients. For the fiscal year ending June 30, 2025, St. Clair reported 11 extraordinary expense claims; 10 were verified as eligible, potentially qualifying the hospital for payment under the extraordinary expense method for 2027. The […]

September 9, 2026

Riddle Memorial Hospital – Delaware County – Tobacco Settlement Payment Data Year 2027

The report outlines the procedures undertaken to determine Riddle Memorial Hospital’s eligibility for the 2027 Tobacco Settlement Payment from Pennsylvania’s Department of Human Services (DHS). The Tobacco Settlement Act, amended in 2001, enables hospitals to receive payments for uncompensated care services via two approaches: uncompensated care or extraordinary expenses. Riddle Memorial submitted 18 potentially eligible […]

September 9, 2026

Pennsylvania Psychiatric Institute – Dauphin County – Tobacco Settlement Payment Data Year 2027

The Pennsylvania Psychiatric Institute (PPI) is involved in the Tobacco Settlement Program, which provides financial assistance for uncompensated care under the Tobacco Settlement Act of 2001. This letter addressed to Mr. Randy Morris, CFO of PPI, outlines the procedures and eligibility criteria for the program, including both uncompensated and extraordinary expense approaches. The extraordinary expense […]

September 9, 2026

Penn Highlands Huntingdon – Huntingdon County – Tobacco Settlement Payment Data Year 2027

The Penn Highlands Huntingdon hospital is part of the Tobacco Settlement Program, which provides payments to hospitals for uncompensated care services. This report outlines the procedures conducted to verify claims for the fiscal year ending June 30, 2025. The facility reported one potentially eligible extraordinary expense claim, which met the necessary criteria. Additionally, the report […]

September 9, 2026

Penn Highlands Brookville – Jefferson County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program requires the Department of Human Services (DHS) to distribute payments to qualifying hospitals for uncompensated care services, using either an uncompensated care score or an extraordinary expense approach. An audit procedure was conducted for Penn Highlands Brookville to determine eligibility under these methods. For the fiscal year ending June 30, 2025, […]

September 9, 2026

Conemaugh Memorial Medical Center – Cambria County – Tobacco Settlement Payment Data Year 2027

The Conemaugh Memorial Medical Center receives payments under the Tobacco Settlement Act for uncompensated care services. The Department of Human Services (DHS) evaluates hospitals’ eligibility using either an uncompensated care or extraordinary expense approach. Based on procedures developed to verify claim data, Conemaugh reported 150 potentially eligible claims for the fiscal year ending June 30, […]

September 9, 2026

Paint Township Non-Uniformed Pension Plan – Clarion County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Paint Township Non-Uniformed Pension Plan, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The objective was to assess whether prior findings were addressed and if the pension plan complied with state laws and regulations. The audit focused on areas such as the proper determination […]

September 9, 2026

Henry Clay Township Non-Uniformed Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2025

The Henry Clay Township Non-Uniformed Pension Plan in Fayette County, Pennsylvania underwent a compliance audit by the Auditor General, following Act 205 of 1984. This Act mandates audits for municipal pension plans receiving state aid. The objectives were to assess corrective actions taken following a prior report and ensure compliance with state laws and pension […]

September 9, 2026

Fulton Township Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Fulton Township Non-Uniformed Pension Plan, aligned with Act 205 standards, evaluated the administration of the plan from 2021 to 2025 for compliance with state laws and regulations. The audit focused on state aid allocations, employer contributions, and compliance with required reporting and documentation. It revealed that the township received excess […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General