Audits

August 22, 2025

St. Marys Firemen’s Relief Association – Elk County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the St. Marys Firemen’s Relief Association, covering January 1, 2023, to December 31, 2024, was conducted to ensure adherence to applicable state laws, contracts, bylaws, and procedures, focusing on corrective actions from a prior audit. This audit, not conducted under Government Auditing Standards, verified that the association successfully implemented prior recommendations […]

August 22, 2025

West Hickory Volunteer Fireman’s Relief Association – Forest County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the West Hickory Volunteer Fireman’s Relief Association for January 1, 2023, to December 31, 2024, was conducted under the authority of Pennsylvania’s legal statutes, including the Constitution, Fiscal Code, and the Volunteer Firefighters’ Relief Association Act. The audit aimed to verify the association’s compliance with state laws, contracts, bylaws, and administrative […]

August 21, 2025

Southwood Psychiatric Hospital – Allegheny County – Tobacco Settlement Payment Data for Year 2026

The report addressed to Ms. Kim Lira, CEO of Southwood Psychiatric Hospital, outlines the procedures and results regarding the facility’s eligibility for payments under the Tobacco Settlement Act. The Act mandates the Department of Human Services (DHS) to fund hospitals for uncompensated care services using either uncompensated care scores or extraordinary expense approaches. Southwood did […]

August 21, 2025

Indiana Regional Medical Center – Indiana County – Tobacco Settlement Payment Data for Year 2026

The Indiana Regional Medical Center underwent a review related to the Pennsylvania Tobacco Settlement Act, which compensates hospitals for uncompensated care costs and extraordinary expenses. The Department of Human Services (DHS) approved procedures to assess the eligibility of claims and data from the medical center. For the fiscal year ending June 30, 2024, the center […]

August 21, 2025

Munhall Borough Police Pension Plan – Allegheny County – Audit Period January 1, 2019 To December 31, 2023

The audit of Munhall Borough’s Police Pension Plan for January 1, 2019, to December 31, 2023, aimed to assess if corrective actions were taken from prior findings and if the pension plan complied with applicable regulations. While borough officials addressed issues from the prior report, significant record-keeping deficiencies were identified, limiting the audit’s scope. The […]

August 21, 2025

Munhall Borough Non-Uniformed Money Purchase Pension Plan – Allegheny County – Audit Period January 1, 2019 To December 31, 2023

A compliance audit was conducted on the Munhall Borough Non-Uniformed Money Purchase Pension Plan for the period from January 1, 2019, to December 31, 2023. This audit aimed to verify that corrective actions were taken on past findings and to check compliance with relevant laws and regulations. The audit, mandated by the Municipal Pension Plan […]

August 21, 2025

Munhall Borough Non-Uniformed Pension Plan – Allegheny County – Audit Period January 1, 2019 To December 31, 2023

A compliance audit of the Munhall Borough Non-Uniformed Pension Plan, covering January 1, 2019, to December 31, 2023, was conducted. The audit aimed to assess if corrective actions from a prior report were implemented and if the pension plan complied with relevant laws and policies. The findings revealed the borough partially addressed earlier issues, but […]

August 21, 2025

Springfield Township Non-Uniformed Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Springfield Township Non-Uniformed Pension Plan in Mercer County, Pennsylvania, under the authority of Act 205 of 1984. The objectives were to verify corrective actions from previous findings and ensure compliance with state laws, regulations, and plan documents. The audit covered the period from January 1, 2023, to December […]

August 21, 2025

Guilford Township Non-Uniformed Pension Plan – Franklin County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Guilford Township Non-Uniformed Pension Plan in Franklin County, Pennsylvania, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify whether corrective actions were taken following previous findings and if the pension plan complied with applicable state laws and regulations from January […]

August 21, 2025

College Township Non-Uniformed Pension Plan – Centre County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the College Township Non-Uniformed Pension Plan, mandated by Act 205 of 1984, aimed to evaluate corrective actions on past findings and ensure the plan’s administration adhered to relevant laws and policies. It covered January 1, 2023, to December 31, 2024. Key areas scrutinized included state aid determination, employer contributions, and benefit […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General