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Audits

April 28, 2025

Borough of Springdale – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor conducted an examination of the Borough of Springdale’s Liquid Fuels Tax Fund Forms MS-965, covering January 1, 2022, to December 31, 2023. The audit followed standards by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed at assessing whether the forms accurately reflected the funds in compliance with the […]

April 28, 2025

Township of Union – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report examines the Form MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Township of Union in Lawrence County for 2023. The evaluation, conducted according to standards by the American Institute of Certified Public Accountants and Government Auditing Standards, provided reasonable assurance that the financial information is presented correctly. No […]

April 28, 2025

Borough of Verona – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The Independent Auditor’s Report examines the Liquid Fuels Tax Fund of the Borough of Verona, Allegheny County, Pennsylvania, for January 1, 2022, to December 31, 2023. The municipality’s management prepared Forms MS-965 in line with the criteria specified by the Pennsylvania Department of Transportation. The audit followed standards by the American Institute of Certified Public […]

April 28, 2025

Township of Washington – Lawrence County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

This Independent Auditor’s Report for the Township of Washington, Lawrence County, Pennsylvania, evaluates the Liquid Fuels Tax Fund for the period from January 1, 2023, to December 31, 2023. The audit examines Form MS-965 With Adjustments to assess its conformance to criteria outlined by the Pennsylvania Department of Transportation’s Publication 9. The examination, conducted per […]

April 17, 2025

Penn Highlands Elk – Elk County – Tobacco Settlement Payment Data for the Year 2026

The Tobacco Settlement Program review for Penn Highlands Elk focused on determining the eligibility of the hospital for 2026 subsidy payments based on uncompensated care. Procedures were established to verify claims and data accuracy, particularly for extraordinary expense claims and inpatient/MediCare Assistance (MA) days. The review found no eligible extraordinary expense claims for the fiscal […]

April 17, 2025

Penn Highlands Brookville – Jefferson County – Tobacco Settlement Payment Data for the Year 2026

The Penn Highlands Brookville facility underwent a review to determine eligibility for payments under the Tobacco Settlement Act, aimed at reimbursing hospitals for uncompensated care. The review evaluated the facility’s claims data and inpatient days as of June 30, 2024. The facility had no eligible extraordinary expense claims; thus, it is initially ineligible for payment […]

April 17, 2025

LECOM Health Corry Memorial Hospital – Erie County – Tobacco Settlement Payment Data for the Year 2026

The Tobacco Settlement Program mandates payments to hospitals for uncompensated care per the Tobacco Settlement Act of 2001. Eligible hospitals, including LECOM Health Corry Memorial Hospital, may receive subsidies using uncompensated care or extraordinary expense approaches. The program reviews claim data to ensure eligibility and accuracy. In 2026, LECOM Health Corry Memorial Hospital was deemed […]

April 17, 2025

Good Shepherd Rehabilitation Hospital – Lehigh County – Tobacco Settlement Payment Data for the Year 2026

The report addresses the procedures and findings related to Good Shepherd Rehabilitation Hospital’s eligibility for the 2026 Tobacco Settlement Payment. The Tobacco Settlement Act requires hospitals to receive compensation for uncompensated care through two methods: the uncompensated care approach and the extraordinary expense approach. The report conducted by the Auditor General finds that Good Shepherd […]

April 17, 2025

Encompass Health Rehabilitation Hospital of Nittany Valley – Centre County – Tobacco Settlement Payment Data for the Year 2026

The Encompass Health Rehabilitation Hospital of Nittany Valley was evaluated under the Tobacco Settlement Act, which mandates the Department of Human Services (DHS) to make payments to hospitals for uncompensated care services. The assessment determined eligibility for payments using either an uncompensated care or extraordinary expense approach. For fiscal year 2024, the facility reported no […]

April 17, 2025

Encompass Health Rehabilitation Hospital of Mechanicsburg – Cumberland County – Tobacco Settlement Payment Data for the Year 2026

The Encompass Health Rehabilitation Hospital of Mechanicsburg was evaluated under the Tobacco Settlement Act for potential payments for uncompensated care services in 2026. The evaluation determined that the facility was not eligible for payment under the extraordinary expense method for the 2026 Tobacco Settlement Payment Year due to no qualifying claims from the fiscal year […]

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Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General