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Audits

May 3, 2026

Alle-Kiski Medical Center – Allegheny County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program provides payments to healthcare facilities for uncompensated care services under the Tobacco Settlement Act. Alle-Kiski Medical Center underwent procedures to verify its eligibility for such payments. For the fiscal year ending June 30, 2025, the facility reported one qualifying extraordinary expense claim, meeting the criteria for potential payment under this model […]

May 3, 2026

Allegheny Health Network Wexford Hospital – Allegheny County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Program requires the Department of Human Services (DHS) to compensate qualifying hospitals for uncompensated care, as outlined in the Tobacco Settlement Act. Eligibility can be determined using either an uncompensated care or extraordinary expense approach. AHN Wexford Hospital reported claims for fiscal year 2025 to determine eligibility for the 2027 payment. After […]

April 30, 2026

Township of East Nottingham – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of East Nottingham Township, Chester County, for the period January 1, 2024, to December 31, 2024. The purpose was to evaluate the township’s adherence to PennDOT’s criteria regarding the receipt, expenditure, and reporting of these funds as outlined in Publication 9. Audit procedures included […]

April 30, 2026

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

A compliance audit was conducted for the Liquid Fuels Tax Fund of the Township of Cleveland, Columbia County, Pennsylvania, covering the period from January 1, 2024, to December 31, 2024. The audit aimed to assess compliance with the criteria in PennDOT’s Publication 9 concerning the handling of Liquid Fuels Tax Fund money. Key audit procedures […]

April 30, 2026

Borough of Clarion – Clarion County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Borough of Clarion’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2024, aimed to verify conformity with PennDOT’s Publication 9 criteria for fund management. The audit procedures included reviewing the municipality’s Form MS-965, assessing internal controls, and evaluating expenditure transactions totaling $113,029.35 from $156,756.29 spent. This involved […]

April 29, 2026

Township of Whitehall – Lehigh County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

An audit was conducted for the Liquid Fuels Tax Fund of the Township of Whitehall, Lehigh County, Pennsylvania, covering the period from January 1, 2023, to December 31, 2024. The audit adhered to attestation standards established by the American Institute of Certified Public Accountants and Government Auditing Standards. The Forms MS-965 With Adjustments were reviewed […]

April 29, 2026

Borough of West Liberty – Butler County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit for the Borough of West Liberty, Butler County, Pennsylvania, reviewed the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2023, to December 31, 2024. The audit adhered to standards by the AICPA and Government Auditing Standards, and found that the forms presented the required information accurately and according […]

April 29, 2026

Township of West Buffalo – Union County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit for the Township of West Buffalo’s Liquid Fuels Tax Fund for January 1, 2024, to December 31, 2024, was conducted following American Institute of Certified Public Accountants and Government Auditing Standards. The report concludes that the Form MS-965, with adjustments, presents the information required by the Pennsylvania Department of Transportation in all material […]

April 28, 2026

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

The audit reviewed the Liquid Fuels Tax Fund for the Township of Wayne, covering for the period January 1, 2024, to December 31, 2024. The audit followed attestation standards and Government Auditing Standards. The audit report states that the Form MS-965 With Adjustments adequately reflects the fund’s information as per the criteria set by the […]

April 28, 2026

Borough of Shenandoah – Schuylkill County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The audit reviewed the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of Shenandoah, Schuylkill County, for January 1, 2023, to December 31, 2024. The audit followed standards by the American Institute of Certified Public Accountants and the U.S. Government Auditing Standards. Findings included a $100,000 undocumented transfer from the Liquid Fuels […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General