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PA Department of the Auditor General

West Wyoming Borough Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the West Wyoming Borough Non-Uniformed Pension Plan pursuant to Act 205, which mandates the auditing of municipal pension plans receiving state aid in Pennsylvania. The audit aimed to ensure the pension plan complied with relevant state laws, regulations, and policies. For the period from January 1, 2025, to December […]

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

A compliance audit of the West Nottingham Township Non-Uniformed Pension Plan was conducted according to Act 205. This audit, covering the period from January 1, 2025, to December 31, 2025, evaluated whether state aid was properly managed and whether employer contributions adhered to state law and local regulations. Findings indicated that the pension plan complied […]

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

A compliance audit of the Lehighton Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify if municipal officials addressed previous findings and if the plan adheres to state laws and regulations. The audit covered the period from January 1, 2024, to […]

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

A compliance audit of the Granville Township Non-Uniformed Pension Plan was conducted by the Auditor General under the authority of Act 205 of 1984. The audit, covering January 1, 2025, to December 31, 2025, verified compliance with state laws, regulations, and local ordinances regarding state aid deposits, employer contributions, retirement benefit distributions, and actuarial reporting. […]

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

The audit of the Cresson Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, focusing on compliance with state laws, regulations, and local policies for 2025. The audit ensured state aid was properly determined and deposited, employer contributions were accurately calculated and deposited, and confirmed […]

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

A compliance audit was conducted on the Tobyhanna Township Non-Uniformed Pension Plan, located in Monroe County, Pennsylvania, under the municipal pension plan regulations. The audit aimed to evaluate whether previous recommendations were implemented and if the pension plan complied with relevant state laws and local policies from January 1, 2024, to December 31, 2025. The […]

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

A compliance audit was conducted on the Collegeville Borough Non-Uniformed Pension Plan for the period January 1, 2024, to December 31, 2025, to ensure adherence to state laws and regulations outlined in the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on verifying corrective actions on prior findings and compliance with laws […]

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City of Harrisburg Non-Uniformed Pension Plan – Dauphin County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the City of Harrisburg’s Non-Uniformed Pension Plan covering January 1, 2023, to December 31, 2024. The audit aimed to assess if corrective actions were taken on previous findings and if the plan complied with relevant laws and policies. Despite finding overall compliance in several areas, the audit highlighted persisting […]

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City of Harrisburg Firefighters’ Pension Plan – Dauphin County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Harrisburg Firefighters’ Pension Plan, conducted for January 1, 2023, to December 31, 2024, aimed to assess whether municipal officials implemented corrective actions from prior reports and ensured the pension plan’s administration complied with state laws, regulations, contracts, procedures, and policies. The audit followed the Municipal Pension Plan Funding […]

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Westfield Borough Non-Uniformed Union Pension Plan – Tioga County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Westfield Borough Non-Uniformed Union Pension Plan was conducted to ensure adherence to state laws and regulations, focusing on its administration, state aid, and employer contributions for the period January 1, 2025 to December 31, 2025. The audit, aligned with the Municipal Pension Plan Funding Standard and Recovery Act, verified state […]

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Pennsylvania Department
of the Auditor General