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PA Department of the Auditor General

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

An audit of the Saxonburg Borough Non-Uniformed Pension Plan assessed compliance with state laws and requirements from January 2024 to December 2025. The audit objectives were to verify implementation of corrective actions from a prior audit and evaluate legal compliance in plan administration. Audit procedures confirmed that the Saxonburg Borough pension plan largely complied with […]

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

A compliance audit was conducted on the Ridgway Borough Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act. This audit focused on the proper administration of the pension plan in line with state laws, regulations, contracts, procedures, and policies for the year 2025. Key aspects examined included the accuracy and timeliness […]

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Donegal Township Non-Uniformed Union Pension Plan – Washington County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of Donegal Township’s Non-Uniformed Union Pension Plan covered January 1, 2021, to December 31, 2024, assessing the township’s corrective actions and compliance with relevant laws and regulations. The audit, guided by Act 205, confirmed that state aid allocations and employer contributions during the period were mostly compliant. Notably, there were delayed actuarial […]

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

The compliance audit of the Donegal Township Non-Uniformed Pension Plan, conducted for the period from January 1, 2021, to December 31, 2024, assessed adherence to relevant state laws, regulations, and procedures. It was performed under the Municipal Pension Plan Funding Standard and Recovery Act, although not in accordance with U.S. Government Auditing Standards. The objectives […]

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Sugarcreek Borough Maintenance Employees Pension Plan – Venango County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Sugarcreek Borough Maintenance Employees Pension Plan in Venango County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, covering January 1, 2025, to December 31, 2025, assessed if the pension plan was managed according to state laws, regulations, and local […]

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Sugarcreek Borough Administrative Employees Pension Plan – Venango County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Sugarcreek Borough Administrative Employees Pension Plan in Venango County, Pennsylvania, to ensure its administration aligned with applicable state laws and regulations. The audit covered the period from January 1, 2025, to December 31, 2025, examining whether state aid was deposited timely, contributions were accurately calculated and deposited, employee […]

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New Milford Township Non-Uniformed Pension Plan – Susquehanna County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of New Milford Township’s Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, assessed compliance with relevant state laws and regulations, required by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure corrective actions from previous reports were implemented and that […]

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

A compliance audit was conducted on the Wyalusing Township Non-Uniformed Pension Plan in Bradford County, Pennsylvania, for the year 2025. The audit aimed to assess compliance with state laws, regulations, contracts, and local ordinances as required by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit ensured state aid was properly […]

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Warrington Township Non-Uniformed Employees Defined Contribution Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit conducted by the Auditor General on Warrington Township’s Non-Uniformed Employees Defined Contribution Pension Plan evaluated compliance with state laws and corrective actions based on previous audit findings. The audit covered activities from January 2020 to December 2024, focusing on municipal actions and pension plan administration. While the audit found general compliance, three […]

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Warrington Township Non-Uniformed Employees Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Warrington Township Non-Uniformed Employees Pension Plan was conducted as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, covering activities from January 2024 to December 2024, evaluated whether state […]

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