Audits

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 […]

April 17, 2025

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

The Encompass Health Rehabilitation Hospital of Erie underwent a review by the Pennsylvania Department of Human Services (DHS) to determine eligibility for the 2026 Tobacco Settlement Payment. The review assessed eligibility under two payment approaches: uncompensated care and extraordinary expense. For the fiscal year ending June 30, 2024, the hospital did not have any eligible […]

April 17, 2025

Encompass Health Rehabilitation Hospital of Altoona – Blair County – Tobacco Settlement Payment Data for the Year 2026

The Tobacco Settlement Program mandates that the Department of Human Services (DHS) provides payments to hospitals like Encompass Health Rehabilitation Hospital of Altoona for uncompensated care services. Hospitals can qualify under either an uncompensated care or an extraordinary expense approach. For the 2024 fiscal year analysis, Encompass Health Altoona did not have eligible claims under […]

April 17, 2025

Devereux Children’s Behavioral Health Center – Chester County – Tobacco Settlement Payment Data for the Year 2026

The Devereux Children’s Behavioral Health Center underwent a review for its eligibility for the 2026 Tobacco Settlement payments from the Department of Human Services (DHS). The Tobacco Settlement Act mandates DHS to compensate hospitals for uncompensated care. The review checked if Devereux had any eligible extraordinary expense claims for FY 2024 or inaccuracy in reported […]

April 17, 2025

Penn State Health Hampden Medical Center – Cumberland County – Amended Financial Report for the Period July 1, 2022 to June 30, 2023

The amended financial report for Penn State Health Hampden Medical Center covers the period from July 1, 2022, to June 30, 2023, and was issued in April 2025. At the request of the Pennsylvania Department of Human Services (DHS), the report involves reviewing and adjusting the facility’s MA-336 cost report to certify costs for the […]

April 17, 2025

Borough of New Alexandria – Westmoreland County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

An independent auditor examined the Liquid Fuels Tax Fund Forms MS-965 for the Borough of New Alexandria, Pennsylvania, covering January 1, 2022, to December 31, 2023. The audit, adhering to the American Institute of Certified Public Accountants and Government Auditing Standards, assessed the accuracy and compliance of these forms. Significant findings included missing documentation for […]

April 17, 2025

District Court 32-1-24 – Delaware County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted on District Court 32-1-24 in Delaware County, Pennsylvania, for the period between January 1, 2019, and December 7, 2023, per requirements of The Fiscal Code. The audit assessed the court’s compliance with state laws and Administrative Office of Pennsylvania Courts (AOPC) policies regarding the collection and remittance of fines, fees, […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General