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Audits

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 […]

April 8, 2026

Fine Wine & Good Spirits #2327 – Villanova, Delaware County – For the Period February 27, 2025 to February 25, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 2327 was audited for the period between February 27, 2025, and February 25, 2026, to assess compliance with operating procedures. The examination revealed three main findings. Firstly, inventory discrepancies were significant, exceeding a threshold of 1% in value, a repeat issue suggesting inefficient management […]

April 8, 2026

Fine Wine & Good Spirits #0940 – Feasterville, Bucks County – For the Period June 26, 2025 to February 26, 2026

An audit of the Licensee Service Center 0940 in Bucks County, operated by the Pennsylvania Liquor Control Board (PLCB), was performed for the period of June 26, 2025, to February 26, 2026. The examination focused on compliance with PLCB procedures and identified that the service center generally complied with these standards. However, an inventory discrepancy […]

April 8, 2026

Township of Sergeant – McKean County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit for the Township of Sergeant, McKean County, Pennsylvania, reviewed Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024. The examination, conducted following standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, aimed to ensure the accuracy of the presented […]

April 8, 2026

Township of Perry – Clarion County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

The audit reviewed Forms MS-965 With Adjustments for Perry Township’s Liquid Fuels Tax Fund from January 1, 2022, to December 31, 2024, in accordance with established attestation standards. The audit identified issues including purchases from non-awarded vendors, duplicate invoice payments, and late receipt of allocations. The forms were presented accurately in all material respects, and […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General