AuditsAudit Type: Compliance

October 5, 2026

UPMC Somerset – Somerset County – Tobacco Settlement Payment Data Year 2027

The document details the procedures performed to review UPMC Somerset’s eligibility for payments under the Tobacco Settlement Act of 2001, which compensates hospitals for uncompensated care services. For fiscal year ending June 30, 2025, UPMC Somerset reported two extraordinary expense claims, both qualifying for potential payment. The audit also verified inpatient and Medical Assistance days […]

October 5, 2026

UPMC McKeesport – Allegheny County – Tobacco Settlement Payment Data Year 2027

The UPMC McKeesport engaged in a review under the Tobacco Settlement Act, which provides funding for uncompensated care services. The process involves determining eligible claims through uncompensated care or extraordinary expense approaches. In the audit for the fiscal year ending June 30, 2025, UPMC McKeesport reported three extraordinary expense claims, of which two qualified for […]

October 5, 2026

UPMC East – Allegheny County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Act, enacted in June 2001, mandates the Department of Human Services (DHS) to make payments to hospitals, such as UPMC East, for uncompensated care services. These payments can be received through two approaches: an uncompensated care or an extraordinary expense method. UPMC East was evaluated to determine its eligibility for these payments […]

October 5, 2026

UPMC Children’s Hospital of Pittsburgh – Allegheny County – Tobacco Settlement Payment Data Year 2027

The UPMC Children’s Hospital of Pittsburgh underwent a review process related to the Tobacco Settlement Act, which mandates payments for uncompensated care services. This review aimed to verify claims for extraordinary expenses and the accuracy of reported inpatient and MA days. Of the 12 claims submitted by the hospital for the fiscal year ended June […]

October 5, 2026

St. Luke’s Hospital Bethlehem – Lehigh County – Tobacco Settlement Payment Data Year 2027

St. Luke’s Hospital Bethlehem’s eligibility for the 2027 Tobacco Settlement Payment was evaluated based on extraordinary expense claims and uncompensated care metrics. Under the Tobacco Settlement Act, hospitals receive payments for uncompensated care services, using either an uncompensated care or extraordinary expense approach. The facility reported 33 potentially eligible claims for fiscal year ending June […]

October 5, 2026

Penn State Health Hampden Medical Center – Cumberland County – Tobacco Settlement Payment Data Year 2027

The report focuses on the Penn State Health Hampden Medical Center’s eligibility for the 2027 Tobacco Settlement Payment as mandated by the Tobacco Settlement Act of 2001. This payment is for uncompensated care services, evaluated through two methods: uncompensated care and extraordinary expense approaches. The audit reviewed the accuracy of claims and patient days data […]

October 5, 2026

Lehigh Valley Hospital – Lehigh County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Act requires the Department of Human Services (DHS) to compensate hospitals for uncompensated care via two methods: uncompensated care score and extraordinary expense approach. Lehigh Valley Hospital underwent procedures to validate claims for the fiscal year ending June 30, 2025, per DHS’s request. Among 126 claims reported, 66 met the eligibility criteria […]

October 5, 2026

Grove City Hospital – Mercer County – Tobacco Settlement Payment Data Year 2027

The Pennsylvania Department of Human Services engaged in a review of Grove City Hospital’s eligibility for Tobacco Settlement payments, as outlined in the Tobacco Settlement Act. This involves evaluating uncompensated care services based on uncompensated care scores using multiple data elements or through extraordinary expense claims for uninsured patients. The review determined that Grove City […]

October 5, 2026

Washington Township Non-Uniformed Pension Plan – Lehigh County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Washington Township Non-Uniformed Pension Plan, guided by the Municipal Pension Plan Funding Standard and Recovery Act, to ensure compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. The audit covered the fiscal year 2025, focusing on the proper determination and deposition of state aid, employer contributions, […]

October 5, 2026

Milton Borough Police Pension Plan – Northumberland County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of Milton Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed adherence to state laws and regulations regarding municipal pension plans. Covering January 1 to December 31, 2025, it ensured proper handling of state aid, employer and employee contributions, and retirement benefits, confirming […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General