City of Pittston Police Pension Plan – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The audit of the City of Pittston Police Pension Plan covering January 1, 2023, to December 31, 2024, was executed under the Municipal Pension Plan Funding Standard and Recovery Act. It aimed to verify if corrective actions were taken on previous audit findings and ensure compliance with state laws, regulations, and local policies. The audit did not follow Government Auditing Standards but provided sufficient and appropriate evidence for the audit objectives. Key procedures included reviewing state aid deposits, employer and employee contributions, and retirement benefits calculations. Findings indicated that the pension plan complied with applicable laws and policies. Additionally, the City of Pittston settled outstanding Minimum Municipal Obligations (MMOs) for 2017 and 2018. The audit also provided supplementary information, but this was not audited. Overall, the administration of the City of Pittston Police Pension Plan was deemed compliant in significant respects. This is an automated summary. Please rely on the contents included in the released audit report.