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AuditsAudit Category: Municipal Pensions

August 28, 2026

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

A compliance audit of the Muncy Borough Non-Uniformed Pension Plan was conducted as authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to verify the administration of the pension plan’s compliance with state laws, regulations, and local policies. The audit reviewed state aid deposits, employer and […]

August 28, 2026

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

The compliance audit of Marietta Borough’s Non-Uniformed Pension Plan was conducted to ensure adherence to state laws and guidelines under Act 205. The audit assessed proper deposition of state aid and accurate calculation of employer contributions between January 1, 2022, and December 31, 2025. It also reviewed whether retirement benefits were properly calculated and paid. […]

August 28, 2026

Lower Oxford Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Lower Oxford Township Non-Uniformed Pension Plan in Chester County, Pennsylvania, conducted under the authority of Act 205, assessed whether the pension plan adhered to state laws and regulations. The audit evaluated corrective actions on prior findings and ensured compliance with statutes, regulations, internal processes, and local policies. Conducted for the […]

August 28, 2026

Jim Thorpe Borough Non-Uniformed Pension Plan – Carbon County – Reduced Period Engagement – Period Ended December 31, 2025

An audit was conducted on the Jim Thorpe Borough Non-Uniformed Pension Plan through authority from Act 205 of 1984, focusing on ensuring compliance with applicable state laws, regulations, and prior recommendations. The audit was not executed under U.S. Government Auditing Standards. Key audit objectives included assessing corrective actions to previous findings and verifying compliance with […]

August 28, 2026

Jefferson Hills Borough Non-Uniformed Union Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Jefferson Hills Borough Non-Uniformed Union Pension Plan was conducted as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify compliance with state laws, regulations, contracts, administrative procedures, and local ordinances for the year 2025. Key findings include proper determination and deposit of state […]

August 28, 2026

Jefferson Hills Borough Non-Uniformed Money Purchase Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Jefferson Hills Borough Non-Uniformed Money Purchase Pension Plan in Allegheny County, conducted by the Office of the Auditor General, evaluated the plan’s administration against state laws and regulations. Covering the period from January 1, 2025, to December 31, 2025, the audit aimed to verify compliance with the Municipal Pension Plan […]

August 28, 2026

Jefferson Hills Borough Non-Uniformed Management Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The Auditor General conducted a compliance audit of the Jefferson Hills Borough Non-Uniformed Management Pension Plan as required under Act 205 of 1984. The audit aimed to verify if the pension plan was administered in accordance with relevant state laws, regulations, and local policies. The audit reviewed state aid deposits, employer contributions, employee contributions, and […]

August 28, 2026

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

A compliance audit was carried out on the Fleetwood Borough Non-Uniformed Pension Plan, as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), which necessitates audits for municipalities receiving state pension aid. Conducted without adherence to the Government Auditing Standards, the audit aimed to ensure the pension plan’s administration complied with state […]

August 28, 2026

Fleetwood Borough Money Purchase Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Fleetwood Borough Money Purchase Pension Plan in Berks County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine compliance with state laws, regulations, and local policies for the period January 1, 2025, to December 31, 2025. The methodology included verifying proper […]

August 28, 2026

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

A compliance audit was conducted for the Fairfield Township Non-Uniformed Pension Plan, Lycoming County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering January 1 to December 31, 2025, aimed to ensure compliance with applicable state laws, regulations, contracts, and local policies. The audit checked proper deposit […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General