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PA Department of the Auditor General

Benner Township Non-Uniformed Pension Plan – Centre County – Audit Period Ended December 31, 2024

The compliance audit of the Benner Township Non-Uniformed Pension Plan, conducted by the Auditor General, assessed the plan’s adherence to state laws, regulations, contracts, administrative procedures, and local ordinances. Focusing on the period from January 1, 2024, to December 31, 2024, the audit examined compliance with the Municipal Pension Plan Funding Standard and Recovery Act, […]

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Carroll Township Non-Uniformed Pension Plan – Perry County – Audit Period Ended December 31, 2024

A compliance audit of the Carroll Township Non-Uniformed Pension Plan was conducted per the Municipal Pension Plan Funding Standard and Recovery Act, assessing compliance from January to December 2024. The audit aimed to ensure plan administration adhered to relevant state laws, regulations, contracts, and policies. The methodology included verifying state aid deposit timelines, employer contribution […]

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Cooper Township Non-Uniformed Pension Plan – Clearfield County – Audit Period Ended December 31, 2024

A compliance audit was conducted on the Cooper Township Non-Uniformed Pension Plan for the year 2024, mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify compliance with applicable state laws, regulations, and local policies. Key areas audited included the proper determination and timely deposit of state […]

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Franklin Township Non-Uniformed Pension Plan – Fayette County – Audit Period Ended December 31, 2024

The compliance audit of Franklin Township’s Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify the plan’s adherence to state laws, regulations, and local ordinances. It covered the period from January 1 to December 31, 2024, focusing on state aid and […]

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Allegheny Township Non-Uniformed Pension Plan – Blair County – Audit Period January 1, 2020 to December 31, 2023

The Allegheny Township Non-Uniformed Pension Plan underwent a compliance audit for January 1, 2020, to December 31, 2023, as required by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure compliance with relevant state laws and regulations, focusing on the proper handling of state aid, employer […]

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Cook Township Non-Uniformed Pension Plan – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

conducted a compliance audit of the Cook Township Non-Uniformed Pension Plan for January 1, 2020, to December 31, 2023, in accordance with the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions from prior findings and compliance with relevant laws and policies. We found that the pension plan was […]

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West Mahanoy Township Non-Uniformed Pension Plan – Schuylkill County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the West Mahanoy Township Non-Uniformed Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted to ensure compliance with state laws, regulations, and local policies. The audit followed the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) but not the Government Auditing Standards. The […]

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Town of Bloomsburg Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Town of Bloomsburg’s Non-Uniformed Pension Plan, conducted for the period from January 1, 2020, to December 31, 2023, aimed to assess whether prior audit findings were addressed and if the pension plan adhered to relevant legal and regulatory standards. Although the plan complied with most requirements, one issue persisted: incorrect […]

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Steelton Borough Non-Uniformed Pension Plan – Dauphin County – Audit Period Ended December 31, 2023

A compliance audit of the Steelton Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the pension plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. The audit covered the period from January 1, 2023, to December 31, 2023, examining […]

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Orange Township Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit for the Orange Township Non-Uniformed Pension Plan, covering January 1, 2020, to December 31, 2023, focused on addressing prior audit findings and ensuring compliance with state laws and regulations. The audit confirmed partial compliance with previous recommendations, noting overpayment of state aid, which was partially refunded without interest, as well as excessive […]

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of the Auditor General