AuditsAudit Type: Compliance

October 24, 2025

Verona Volunteer Firemen’s Relief Association – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was performed on the Verona Volunteer Firemen’s Relief Association in Allegheny County, Pennsylvania, for the period from January 1, 2022, to December 31, 2024. This assessment aimed to ascertain whether the association used its funds for sanctioned purposes and correctly handled state aid per the Volunteer Firefighters’ Relief Association Act. […]

October 24, 2025

The Latrobe Volunteer Fire Department Relief Association – Westmoreland County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Latrobe Volunteer Fire Department Relief Association in Westmoreland County, Pennsylvania, underwent a Limited Procedures Engagement (LPE) audit for the period from January 1, 2022, to December 31, 2024. Conducted in accordance with Pennsylvania state laws, the audit aimed to evaluate whether the association properly expended funds and deposited state aid. The LPE involved reviewing […]

October 24, 2025

The Volunteer Firefighters’ Relief Association of the City of Lebanon, Pennsylvania – Lebanon County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit for The Volunteer Firefighters’ Relief Association of Lebanon, Pennsylvania, covered the period from January 1, 2022, to December 31, 2024. Conducted under the provisions of Pennsylvania state laws, the audit aimed to determine whether the association took corrective action from previous findings and complied with relevant legal and procedural guidelines regarding state […]

October 24, 2025

Forward Township Volunteer Fireperson’s Relief Association – Allegheny County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

A Limited Procedures Engagement (LPE) was conducted for the Forward Township Volunteer Fireperson’s Relief Association in Allegheny County, Pennsylvania, covering January 1, 2022, to December 31, 2024. The LPE aimed to ensure that funds were expended for authorized purposes and that state aid funds were appropriately received and deposited, as mandated by the Volunteer Firefighters’ […]

October 24, 2025

Cherrytree Township Volunteer Fire Department Relief Association – Venango County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit conducted for the Cherrytree Township Volunteer Fire Department Relief Association, covering January 1, 2023, to December 31, 2024, determined that the association addressed prior audit findings and complied with state laws and procedures related to state aid and fund expenditures. Conducted under Pennsylvania’s constitution and relevant laws, the audit assessed corrective actions […]

October 24, 2025

Aleppo Township Volunteer Fireman’s Relief Association – Allegheny County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Aleppo Township Volunteer Fireman’s Relief Association underwent a Limited Procedures Engagement (LPE) for the period of January 1, 2022, to December 31, 2024, conducted by the Department of the Auditor General. This engagement aimed to assess the proper expenditure of funds and appropriate deposit of state aid per the Volunteer Firefighters’ Relief Association Act. […]

October 24, 2025

UPMC Cole – Potter County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program involved an evaluation of UPMC Cole’s eligibility for payments related to uncompensated care as mandated by the Tobacco Settlement Act. This assessment was intended to verify claims for uncompensated services provided to uninsured patients and to ensure their accuracy. The procedures involved examining UPMC Cole’s reported claims for eligibility based on […]

October 24, 2025

Thomas Jefferson University Hospital – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act mandates the Department of Human Services to compensate hospitals for uncompensated care, using either an uncompensated care or extraordinary expense approach. Thomas Jefferson University Hospital typically uses the uncompensated care method but reported 31 extraordinary expense claims worth $12 million for the fiscal year 2024. Due to the hospital’s choice not […]

October 24, 2025

Suburban Community Hospital – Montgomery County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Act mandates payments to hospitals for uncompensated care through two approaches: uncompensated care and extraordinary expense. Suburban Community Hospital reported one potentially eligible extraordinary expense claim for fiscal year ending June 30, 2024, which qualified as extraordinary under the 2026 Tobacco Settlement Payment Year. Additionally, the report confirmed total inpatient and MA […]

October 24, 2025

Roxborough Memorial Hospital – Philadelphia County – Tobacco Settlement Payment Data for Year 2026

The Tobacco Settlement Program, under the Tobacco Settlement Act, provides financial assistance to hospitals for uncompensated care services. For the 2026 payment year, Roxborough Memorial Hospital reported two extraordinary expense claims for the fiscal year ending June 30, 2024, both of which qualified under the necessary criteria. The hospital’s reporting of inpatient and MA days […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General