Wyoming Borough Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Wyoming Borough Police Pension Plan to ensure adherence to relevant state laws, regulations, contracts, and local policies, as mandated by Act 205 of 1984. The audit, covering January 1 to December 31, 2025, confirmed that state aid, employer contributions, and employee contributions were properly calculated and deposited, and all operations complied with the governing regulations. An actuarial valuation report due by March 31, 2026, was prepared and confirmed for its accuracy and compliance, affirming the plan’s eligibility for state aid. As of December 31, 2025, the plan served seven retirees with no active or terminated members eligible for future benefits. Overall, the audit concluded that the pension plan is being administered in a compliant manner, upholding the financial integrity and regulatory adherence expected of municipal pension plans. This is an automated summary. Please rely on the contents included in the released audit report.