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AuditsAudit Category: Municipal Pensions

November 5, 2025

Somerset Township Non-Uniformed Employees’ Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Somerset Township Non-Uniformed Employees’ Pension Plan in Washington County, Pennsylvania, was conducted in accordance with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to ensure the pension plan’s compliance with state laws, regulations, and policies from January 1, 2020, to December 31, 2024. Key […]

November 5, 2025

Old Lycoming Township Non-Uniformed Pension Plan – Lycoming County – Audit Period January 1, 2022 to December 31, 2024

conducted a compliance audit of the Old Lycoming Township Non-Uniformed Pension Plan for the period from January 1, 2022 to December 31, 2024. This audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, aimed to verify corrective actions from past reports and ensure compliance with state laws and policies. We examined the […]

November 5, 2025

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

The compliance audit of the Lower Makefield Township Non-Uniformed Defined Contribution Pension Plan in Bucks County, Pennsylvania, was carried out to ensure adherence to state laws and regulations, local policies, and contract stipulations as mandated by Act 205. The audit, not conducted under Government Auditing Standards, assessed state aid receipt and distribution, employer and employee […]

November 5, 2025

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

The compliance audit of the Lower Makefield Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, evaluated compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Covering the period from January 1, 2024, to December 31, 2024, the audit focused on the proper deposit […]

November 5, 2025

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

A compliance audit of the Latimore Township Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if the township addressed previous findings and ensure the plan’s administration complied with state laws and policies. For the period from January 1, 2023, to December 31, 2024, […]

November 5, 2025

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

The compliance audit of the Hamilton Township Non-Uniformed Pension Plan, conducted by the Pennsylvania Auditor General, aimed to assess whether the plan adhered to applicable state laws, regulations, contracts, administrative procedures, and local ordinances for the period between January 1, 2024, and December 31, 2024. The audit, required under the Municipal Pension Plan Funding Standard […]

November 5, 2025

East Finley Township Non-Uniformed Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the East Finley Township Non-Uniformed Pension Plan, covering January 1, 2023, to December 31, 2024, was conducted based on the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions were taken on previous findings and assess compliance with state laws and regulations. The audit did […]

November 5, 2025

City of Easton Officers’ and Employees’ PMRS Pension Plan – Northampton County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Easton’s Officers’ and Employees’ PMRS Pension Plan was conducted for the period from January 1, 2023, to December 31, 2024, to ensure adherence to state laws, regulations, and local policies. This audit, required by Act 205 of 1984, assessed the proper determination and deposition of state aid, employer […]

November 5, 2025

City of Easton Aggregated Pension Trust Fund – Northampton County – Audit Period January 1, 2023 to December 31, 2024

The City of Easton’s Aggregated Pension Trust Fund underwent a compliance audit from January 1, 2023, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act. Conducted independently from Government Auditing Standards, the audit aimed to assess the city’s response to previous audit findings and their compliance with regulations. It highlighted […]

November 5, 2025

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

The compliance audit of the Boggs Township Non-Uniformed Pension Plan, conducted under Act 205, aimed to ensure corrective actions were taken on prior findings and to verify compliance with state laws and regulations. The audit, not bound by Government Auditing Standards, reviewed the periods between January 1, 2022, and December 31, 2024. It was determined […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General