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

A compliance audit of the Wyoming Borough Non-Uniformed Pension Plan, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed the administration of the pension plan from January 1, 2025, to December 31, 2025. The audit’s objective was to ensure compliance with applicable state laws, regulations, contracts, and policies. The investigation included verifying the deposition of state aid and employer contributions in accordance with Act 205 requirements. The audit concluded that the plan was administered in compliance with applicable laws and policies, with no employee contributions required or benefit calculations prepared for the period. Borough officials were acknowledged for their cooperation. Overall, the pension plan was found to comply with legal and regulatory standards. This is an automated summary. Please rely on the contents included in the released audit report.