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

A compliance audit was conducted on the New Cumberland Borough Non-Uniformed Pension Plan to ensure adherence to state laws and regulations under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, focusing on 2024-2025, evaluated corrective actions on past issues and the administration of the pension plan, including proper state aid deposits, correct employer and employee contributions, accurate retirement benefits, up-to-date actuarial reports, and appropriate insurance contract terms. The audit found the plan was mostly compliant, but revealed a failure to properly fund a member’s account in 2025, due to incorrect pensionable wage calculations. This required the borough to deposit the missing contributions with interest. This is an automated summary. Please rely on the contents included in the released audit report.