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PA Department of the Auditor General

Published August 17, 2026

About This Audit

A compliance audit of the Lansdowne Borough Police Pension Plan was conducted to ensure adherence to state laws and local policies as per Act 205. The audit for 2025 verified proper determination and deposition of state aid, calculation of employer and employee contributions, disbursement of retirement benefits, and compliance with Deferred Retirement Option Plan (DROP) provisions. It concluded that the pension plan was administered in compliance with relevant statutes and guidelines. Lansdowne Borough contracted an independent firm for financial statement audits, which were not reviewed. The audit also addressed a previously noted issue of the non-compliance of disability benefits with Act 600, which was resolved for the current period, ensuring no state aid was wrongly attributed. The audit results and input from borough officials demonstrated significant compliance, indicating effective internal controls, although the supplementary information provided was not audited. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General