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PA Department of the Auditor General

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

The audit for the Hunlock Township Non-Uniformed Pension Plan covered the period from January 1, 2021, to December 31, 2024, pursuant to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if previous findings were addressed and if the plan was compliant with relevant laws, regulations, and policies. Methods included […]

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City of Sunbury Police Pension Plan – Northumberland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Sunbury Police Pension Plan, conducted for the period from January 1, 2022, to December 31, 2024, assessed the plan’s compliance with relevant state laws, regulations, and local policies. The audit aimed to verify that financial procedures, including the calculation and deposition of state and employee contributions, were accurately […]

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City of Sunbury Non-Uniformed Defined Contribution Pension Plan – Northumberland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Sunbury’s Non-Uniformed Defined Contribution Pension Plan, covering January 1, 2022, to December 31, 2024, was conducted under the directive of the Municipal Pension Plan Funding Standard and Recovery Act, also known as Act 205. The audit aimed to assess plan compliance with state laws, regulations, local ordinances, and […]

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City of Sunbury Non-Uniformed Pension Plan – Northumberland County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit of the City of Sunbury Non-Uniformed Pension Plan was conducted for the period from January 1, 2022, to December 31, 2024, to ensure adherence to state laws, regulations, and local policies. The objectives were to check corrective actions on prior findings and compliance with applicable regulations. The audit showed overall compliance, except […]

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Steel Rivers Council of Governments Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit conducted on the Steel Rivers Council of Governments Non-Uniformed Pension Plan in Allegheny County, PA, aimed to ensure administrative compliance with Act 205 requirements, focusing on state laws, regulations, and procedures. The audit reviewed state aid, employer contributions, employee contributions, retirement benefits, actuarial reporting, and fund transfers. It found two significant issues: […]

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North Centre Township Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of North Centre Township Non-Uniformed Pension Plan was conducted for the period January 1, 2021, to December 31, 2024, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to evaluate compliance with state laws, regulations, local ordinances, and policies. The audit […]

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Tulpehocken Township Police Pension Plan – Berks County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of Tulpehocken Township Police Pension Plan, which covered a period of January 1, 2021, to December 31, 2024, aimed to ensure corrective actions from prior findings and verify administration compliance with relevant laws and policies. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit focused on appropriate state […]

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Lafayette Township Non-Uniformed Pension Plan – McKean County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Lafayette Township Non-Uniformed Pension Plan for the period January 1, 2024, to December 31, 2024. The purpose was to ensure compliance with state laws, regulations, contracts, and local ordinances, as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit verified the proper receipt […]

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City of Corry Police Pension Plan – Erie County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Corry Police Pension Plan, conducted for January 1, 2023, to December 31, 2024, assessed adherence to state laws and guidelines. It was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions taken concerning prior report findings and compliance with […]

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City of Corry Non-Uniformed Employees’ Pension Plan – Erie County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the City of Corry Non-Uniformed Employees’ Pension Plan for the period January 1, 2023, to December 31, 2024, to determine if corrective actions were taken from previous findings and if the plan complied with applicable laws. The audit was mandated by Pennsylvania’s Act 205 and focused on verifying state […]

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