Tioga Borough Non-Uniformed Pension Plan – Tioga County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Tioga Borough Non-Uniformed Pension Plan, under the authority of Act 205 of 1984, assessed if corrective actions were taken following a prior report and checked the Plan’s compliance with state laws and regulations. The audit, limited to January 1, 2024, through December 31, 2025, examined state aid deposits, employer contributions, and the preparation of an actuarial valuation report. The audit found that the Pension Plan adhered to relevant laws, with no required employee contributions or benefit calculations for the reviewed period. Additionally, the borough had resolved a previous issue by adopting new procedures for procuring professional services in compliance with Act 205. The audit confirmed that the Pension Plan was correctly financed and managed according to legal requirements, ensuring efficient operation and the continued receipt of state aid. The report acknowledged the cooperation of borough officials. This is an automated summary. Please rely on the contents included in the released audit report.