Published March 18, 2026
About This Audit
A compliance audit was conducted on the Union City Borough Police Pension Plan for the period from January 1, 2021, to December 31, 2024. The audit aimed to evaluate whether corrective actions were taken on previous findings and if the pension plan complied with applicable laws and policies. The audit, carried out under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, found the plan compliant with state laws, regulations, and local ordinances. The audit assessed several areas including state aid procedures, employer contributions, and retirement benefits calculations. Additionally, Union City Borough had previously addressed issues from prior audits, such as correctly completing the Certification Form AG 385 to report pension data accurately. The overall assessment concluded that the pension plan was administered properly in all significant respects. Furthermore, the audit acknowledged the cooperation of borough officials and provided supplementary, unaudited information for further analysis. This is an automated summary. Please rely on the contents included in the released audit report.