AuditsAudit Type: Compliance

May 3, 2026

Armstrong County Memorial Hospital – Tobacco Settlement Payment Data Year 2027

The Armstrong County Memorial Hospital received an evaluation for potential eligibility under the 2027 Tobacco Settlement Program, which compensates hospitals for uncompensated care. The evaluation, conducted by the Pennsylvania Department of Human Services (DHS), assessed the hospital’s claims for extraordinary expenses and verified the accuracy of reported inpatient days. Of the five claims reviewed, two […]

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 28, 2026

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

The compliance audit of the Liquid Fuels Tax Fund for the Borough of Sandy Lake, Mercer County, covered the period from January 1, 2024, to December 31, 2024. Conducted under the guidance of 75 Pa.C.S. § 9010, the audit aimed to ensure compliance with PennDOT’s Publication 9 criteria regarding the management of the fund, including […]

April 28, 2026

Township of Pittsfield – Warren 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 Pittsfield Township, Warren County, Pennsylvania, for the period of January 1, 2024, to December 31, 2024. The audit’s objective was to assess the township’s adherence to the criteria specified in the Pennsylvania Department of Transportation’s Publication 9, which governs the receipt, expenditure, and […]

April 28, 2026

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

The compliance audit of Milford Township’s Liquid Fuels Tax Fund, covering January 1, 2024, to December 31, 2024, aimed to assess adherence to Pennsylvania Department of Transportation (PennDOT) guidelines for fund handling. The audit reviewed operations through sourced documentation, communication with officials, and internal controls analysis. The audit identified and adjusted misstatements in the submitted […]

April 28, 2026

Township of Middle Taylor – Cambria 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 the Township of Middle Taylor in Cambria County, Pennsylvania, for the period from January 1, 2024, to December 31, 2024. The audit aimed to assess compliance with the criteria outlined in PennDOT’s Publication 9, focusing on the management of funds, including receipt, expenditure, […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General