AuditsAudit Category: Municipal Pensions

September 4, 2025

City of Monessen Firemen’s Pension Plan – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Monessen Firemen’s Pension Plan covered January 1, 2022, to December 31, 2024, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. It aimed to ensure the pension plan’s administration complied with pertinent state laws, regulations, and local policies. Audit procedures confirmed that state aid […]

September 4, 2025

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

A compliance audit of the Chanceford Township Non-Uniformed Pension Plan, conducted under the authority of Act 205, assessed whether corrective actions from a prior report were implemented and if the plan complied with relevant regulations. The audit examined state and employer contributions, benefit calculations, and actuarial valuations. The audit found that, in most respects, the […]

September 4, 2025

Verona Borough Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Verona Borough Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if corrective actions from a prior report were implemented and if the pension plan complied with state laws, regulations, contracts, administrative […]

September 4, 2025

Pine Creek Township Non-Uniformed Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Pine Creek Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to determine whether municipal officials had addressed previous audit findings and whether the plan was administered in compliance with relevant laws and regulations. The audit evaluated the proper management of state aid, […]

September 4, 2025

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

A compliance audit of the Leacock Township Non-Uniformed Pension Plan, conducted under the authority of Act 205, revealed that the plan was administered in accordance with state laws, regulations, and local policies through December 31, 2024. The audit assessed corrective actions from a prior report and compliance with state aid and employer contribution requirements. No […]

September 4, 2025

Greencastle Borough Non-Uniformed Pension Plan – Franklin County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Greencastle Borough Non-Uniformed Pension Plan in Franklin County, Pennsylvania, through December 31, 2024, was conducted as necessitated by Act 205. The audit aimed to confirm corrective actions on prior findings and ensure compliance with state laws and regulations. The audit included verifying timely state aid deposits, employer contributions, and the […]

September 4, 2025

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

The compliance audit of the East Donegal Township Non-Uniformed Pension Plan, conducted under Act 205, assessed compliance with state laws and regulations. Focusing through December 31, 2024, the audit sought to verify corrective measures from a prior report and ensure the pension plan’s administration adhered to legal guidelines. Key audit procedures included verifying the timely […]

September 4, 2025

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

The compliance audit of the Cumberland Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the plan was managed in accordance with relevant laws and policies. The audit through December 31, 2024, evaluated state aid deposits, employer contributions, employee contribution requirements, retirement benefit calculations for a retired […]

September 4, 2025

Coudersport Borough Non-Uniformed Pension Plan – Potter County – Reduced Period Engagement – Period Ended December 31, 2024

In August 2025, a compliance audit was conducted on the Coudersport Borough Non-Uniformed Pension Plan in Potter County, Pennsylvania. This audit, performed under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to ensure compliance with state laws, regulations, and policies regarding pension plan administration. The audit reviewed through December 31, […]

September 4, 2025

Clarion Borough General Employees’ Pension Plan – Clarion County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of Clarion Borough’s General Employees’ Pension Plan assessed adherence to state laws and regulations for the period through December 31, 2024. The audit, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to verify proper administration of the pension plan covering state aid deposits, […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General