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Audits

April 8, 2026

Lykens Borough Non-Uniformed Pension Plan – Dauphin County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Lykens Borough Non-Uniformed Pension Plan for the period January 1, 2021, to December 31, 2024, was conducted to ensure compliance with state laws and corrective actions on prior findings. Executed under Act 205 of 1984, the audit evaluated state aid determinations, employer contributions, and required actuarial evaluations, confirming general compliance […]

April 8, 2026

Eldred Township Non-Uniformed Pension Plan – Jefferson County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the Eldred Township Non-Uniformed Pension Plan for January 2021 to December 2024, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The objectives were to assess corrective actions taken on previous findings and ensure compliance with state laws and regulations. The audit found the plan generally […]

April 8, 2026

Encompass Health Rehabilitation Hospital of Reading – Berks County – Tobacco Settlement Payment Data Year 2027

The Encompass Health Rehabilitation Hospital of Reading was audited under the Tobacco Settlement Act, which allows hospitals to receive payments for uncompensated care or extraordinary expenses incurred while treating uninsured patients. The procedures determined that for the fiscal year ending June 30, 2025, the hospital did not have any eligible extraordinary expense claims to qualify […]

April 8, 2026

Encompass Health Rehabilitation Hospital of Mechanicsburg – Cumberland County – Tobacco Settlement Payment Data Year 2027

Encompass Health Rehabilitation Hospital of Mechanicsburg was evaluated for eligibility under the Tobacco Settlement Act’s payment program. The program aids hospitals by compensating for uncompensated care services. Two approaches are identified: uncompensated care and extraordinary expense approaches, the latter relies on claim costs surpassing a specified threshold for uninsured patients. The hospital was not eligible […]

April 8, 2026

Devereux Children’s Behavioral Health Center – Chester County – Tobacco Settlement Payment Data Year 2027

The Devereux Children’s Behavioral Health Center was reviewed for eligibility for payments under Pennsylvania’s Tobacco Settlement Act. The act provides funds to hospitals for uncompensated care. To qualify, facilities must meet specific criteria either through uncompensated care scores or extraordinary expense approaches. Procedures were performed to assess the eligibility of Devereux’s claims data for fiscal […]

April 8, 2026

Conemaugh Meyersdale Medical Center – Somerset County – Tobacco Settlement Payment Data Year 2027

Conemaugh Meyersdale Medical Center underwent a review for potential subsidy eligibility under Pennsylvania’s Tobacco Settlement Act, which provides payments to hospitals for uncompensated care services. The review involved evaluating reported claims and patient days. For fiscal year ending June 30, 2025, the center had no qualifying extraordinary expense claims and was therefore ineligible for payment […]

April 8, 2026

Barnes Kasson Hospital – Susquehanna County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Act of 2001 allows for payments to hospitals for uncompensated care services, using either an uncompensated care approach or an extraordinary expense approach. Barnes Kasson Hospital was evaluated for eligibility for such payments, focusing on the accuracy of reported claims and days data for the fiscal year ending June 2025. The assessment […]

April 8, 2026

Fine Wine & Good Spirits #6711 – Hanover, York County – For the Period February 19, 2025 to February 24, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 6711 in Hanover, Pennsylvania, was audited for operations from February 19, 2025, to February 24, 2026. This audit aimed to determine compliance with PLCB operating procedures, which included verifying inventory records, reviewing financial deposits, and assessing compliance with internal controls. The store generally complied […]

April 8, 2026

Fine Wine & Good Spirits #6523 – Latrobe, Westmoreland County – For the Period April 9, 2025 to February 24, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 6523 in Latrobe, Pennsylvania, was audited for operations from April 9, 2025, to February 24, 2026. The purpose was to ensure compliance with PLCB procedures. The audit involved inventory checks, reviewing financial records, and assessing internal control adherence. The store mostly complied with PLCB […]

April 8, 2026

Fine Wine & Good Spirits #5138 – Philadelphia, Philadelphia County – For the Period February 11, 2025 to February 22, 2026

The Fine Wine and Good Spirits Store 5138 was audited for the period February 11, 2025, to February 22, 2026, for compliance with the Pennsylvania Liquor Control Board’s (PLCB) procedures. While most operations complied, two issues were identified: an inventory discrepancy exceeding 1% and improper documentation of tax-exempt sales. Management acknowledged these issues and committed […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General