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PA Department of the Auditor General

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 […]

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Upper Darby Township Municipal Employees Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The Upper Darby Township Municipal Employees Pension Plan underwent a compliance audit for the period of January 1, 2024, to December 31, 2024, and the audit revealed the plan was administered in alignment with state laws, regulations, contracts, and policies. The audit, in line with the Municipal Pension Plan Funding Standard and Recovery Act, assessed […]

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Upper Darby Township Firemen’s Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Upper Darby Township Firemen’s Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, evaluated if the plan adhered to applicable state laws, regulations, administrative procedures, contracts, and local ordinances. The audit covered specific aspects, including state aid deposits, employer and employee contributions, retirement benefits, and actuarial […]

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

The compliance audit of the Mohnton Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to ensure administration compliance with relevant state laws, regulations, and plan provisions. The audit covered the period from January 1, 2025, to December 31, 2025, verifying the timely deposit […]

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City of Johnstown Comprehensive Municipal Pension Trust Fund – Cambria County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Johnstown Comprehensive Municipal Pension Trust Fund, covering January 1, 2022, to December 31, 2024, assessed adherence to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to check corrective actions on prior findings and compliance with state laws and regulations concerning the pension […]

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Brady Township Non-Uniformed Pension Plan – Clearfield County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Brady Township Non-Uniformed Pension Plan, covering January 1, 2021 to December 31, 2024, found several issues related to compliance with state laws and regulations. The audit aimed to verify corrective actions on previous findings and ensure the pension plan’s administration adhered to pertinent legislation and local policies. Despite cooperation from […]

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Wayne Township Non-Uniformed Pension Plan – Schuylkill County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the Wayne Township Non-Uniformed Pension Plan for the period of January 1, 2021, to December 31, 2024, without following Government Auditing Standards. The objective was to assess if the plan was managed in accordance with state laws and local policies. The audit found generally compliant administration except for four […]

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Hamilton Township Non-Uniformed Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Hamilton Township Non-Uniformed Pension Plan to determine if it adhered to applicable state laws, regulations, contracts, administrative procedures, and local policies. The objective was to verify the correct determination and deposition of state aid, the calculation and deposition of employer contributions, and compliance with actuarial reporting requirements. The […]

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

The compliance audit of Freemansburg Borough’s Non-Uniformed Pension Plan in Northampton County, Pennsylvania, was conducted as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering the period from January 1, 2025, to December 31, 2025, assessed whether the pension plan was managed in compliance with relevant state laws, regulations, and local […]

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Clifton Heights Borough Non-Uniformed Union Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Clifton Heights Borough Non-Uniformed Union Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the plan’s administration complied with relevant state laws, regulations, contracts, procedures, and local ordinances. The audit covered the period […]

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