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AuditsAudit Category: Municipal Pensions

June 29, 2026

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

In June 2026, a compliance audit was conducted on the Shinglehouse Borough Non-Uniformed Pension Plan in Potter County, Pennsylvania. The audit was mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), which requires audits of municipalities receiving state aid for pension plans. The objectives were to verify corrective actions […]

June 29, 2026

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

The compliance audit of the Scott Township Non-Uniformed Pension Plan assessed the plan’s administration for compliance with relevant state laws and local policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), the audit reviewed transactions from January 1, 2025, to December 31, 2025. Key objectives included verifying […]

June 29, 2026

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

A compliance audit was conducted on the Parkesburg Borough Non-Uniformed Pension Plan in Chester County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether the pension plan was administered in accordance with applicable state laws, regulations, contracts, procedures, and local ordinances for the year […]

June 29, 2026

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

A compliance audit was conducted on the Palmyra Township Non-Uniformed Pension Plan in Pike County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if the pension plan was managed in accordance with relevant state laws, regulations, contracts, and local policies from January 1, 2025, […]

June 29, 2026

North Braddock Borough Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the North Braddock Borough Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, for the plan years 2024 and 2025. The audit, pursuant to Act 205, examined whether state aid was appropriately handled, employer and employee contributions were calculated and deposited correctly, and compliance with state laws and regulations was maintained. […]

June 29, 2026

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

The compliance audit of Milford Borough’s Non-Uniformed Pension Plan, covering the period from January 1, 2025, to December 31, 2025, was conducted to assess whether the plan adhered to relevant state laws, regulations, and policies. The audit, not required to follow Government Auditing Standards, aimed to verify compliance in several areas, such as state aid […]

June 29, 2026

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

A compliance audit of the McDonald Borough Non-Uniformed Pension Plan in Washington County, PA, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify that the pension plan complied with applicable laws, regulations, contracts, and policies. The audit covered the entire year of 2025, examining state […]

June 29, 2026

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

A compliance audit of the Leesport Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. It aimed to assess adherence to state laws, regulations, contracts, and policies. Spanning January 1, 2025, to December 31, 2025, the audit verified the timely deposit of state aid and employer contributions in […]

June 29, 2026

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

The compliance audit of Hooversville Borough’s Non-Uniformed Pension Plan, conducted under the authority of Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act, evaluated compliance with state laws, regulations, and policies. The audit, covering January to December 2025, verified state aid deposits, employer contribution calculations, and actuarial report submission compliance. Findings showed the plan was […]

June 29, 2026

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

A compliance audit was conducted for the Hereford Township Non-Uniformed Pension Plan in Berks County, PA, under the Municipal Pension Plan Funding Standard and Recovery Act to ensure it complied with state laws and guidelines. The audit, covering January 1 to December 31, 2025, assessed if the state aid was managed appropriately, employer contributions were […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General