Published December 1, 2025
About This Audit
A compliance audit conducted on the Brockway Borough Police Pension Plan evaluated whether past audit recommendations were addressed and if the plan complied with relevant state laws and policies. The audit assessed the handling of state aid and employer contributions in alignment with Act 205 and other legal requirements. Specifically, a finding of partial compliance indicated that while amendments were made to eliminate unauthorized survivor benefits, which contributed to previous overpayments of state aid, these benefits were still being distributed to some recipients hired before the amendments were made. Consequently, excess state aid was identified and returned, and further assessment on its 2025 state aid allocation is pending. This is an automated summary. Please rely on the contents included in the released audit report.