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PA Department of the Auditor General

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

A compliance audit was conducted on the Wayne Township Non-Uniformed Pension Plan for the period of January 1, 2021, to December 31, 2024, without following Government Auditing Standards. The objective was to assess if the plan was managed in accordance with state laws and local policies. The audit found generally compliant administration except for four […]

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

A compliance audit was conducted on the Hamilton Township Non-Uniformed Pension Plan to determine if it adhered to applicable state laws, regulations, contracts, administrative procedures, and local policies. The objective was to verify the correct determination and deposition of state aid, the calculation and deposition of employer contributions, and compliance with actuarial reporting requirements. The […]

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

The compliance audit of Freemansburg Borough’s Non-Uniformed Pension Plan in Northampton County, Pennsylvania, was conducted as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering the period from January 1, 2025, to December 31, 2025, assessed whether the pension plan was managed in compliance with relevant state laws, regulations, and local […]

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Clifton Heights Borough Non-Uniformed Union Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Clifton Heights Borough Non-Uniformed Union Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the plan’s administration complied with relevant state laws, regulations, contracts, procedures, and local ordinances. The audit covered the period […]

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

The compliance audit of the City of Hazleton’s Non-Uniformed Pension Plan for the period from January 1, 2023, to December 31, 2024, assessed the city’s adherence to applicable laws, regulations, and local policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, the audit examined whether municipal officials addressed prior […]

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City of Hazleton Aggregate Pension Fund – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Hazleton Aggregate Pension Fund, covering January 1, 2023, to December 31, 2024, evaluated adherence to state laws and regulations under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to check corrective actions taken on prior findings and ensure compliance with legal and […]

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

A compliance audit of the City of Farrell Non-Uniformed Pension Plan for the period January 1, 2023, to December 31, 2024, was conducted to ensure adherence to state laws, regulations, contracts, administrative procedures, and local ordinances. The audit followed the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), emphasizing compliance with previous audit […]

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City of Farrell Firemen’s Pension Plan – Mercer County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Farrell Firemen’s Pension Plan, covering January 1, 2023, to December 31, 2024, revealed noncompliance with state laws and prior audit recommendations. The audit focused on whether proper corrective actions were taken and compliance was maintained with state laws. Key findings highlighted repeated errors in certification forms leading to […]

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South Shenango Township Non-Uniformed Pension Plan – Crawford County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the South Shenango Township Non-Uniformed Pension Plan for 2025 was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit confirmed that the plan was administered in compliance with applicable state laws, regulations, and local ordinances, with no significant issues found. The audit, not required to follow Government […]

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Slippery Rock Township Non-Uniformed Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Slippery Rock Township Non-Uniformed Pension Plan in Lawrence County, Pennsylvania as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to verify that officials addressed issues from a prior audit and determine compliance with legal and local regulations. The audit […]

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