AuditsAudit Category: Municipal Pensions

March 12, 2025

City of Coatesville Firefighters’ Pension Plan – Chester County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the City of Coatesville Firefighters’ Pension Plan, covering January 1, 2021, to December 31, 2023, assessed adherence to state laws, regulations, and local policies. Conducted under Act 205, the audit checked the proper determination and deposit of state aid, employer, and employee contributions, and verified the accuracy of retirement benefit calculations. […]

March 10, 2025

Dallas Borough Non-Uniformed Pension Plan – Luzerne County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Dallas Borough Non-Uniformed Pension Plan was conducted for the period from January 1, 2020, to December 31, 2023. This audit aimed to assess compliance with state laws, regulations, and local policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, the audit evaluated proper state […]

March 6, 2025

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

A compliance audit was conducted on the Smithfield Township Non-Uniformed Pension Plan for the period from January 1, 2020, to December 31, 2023, in accordance with Act 205. The audit had two main objectives: ensuring corrective actions were taken to address prior findings and verifying that the pension plan complied with relevant laws and regulations. […]

March 6, 2025

Pottstown Borough Non-Uniformed Defined Contribution Pension Plan – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for the Pottstown Borough Non-Uniformed Defined Contribution Pension Plan covering January 1, 2020, to December 31, 2023. This audit aimed to assess the administration’s compliance with relevant laws and regulations per Municipal Pension Plan Funding Standard and Recovery Act requirements. The evaluation included verifying proper determination and deposit of state […]

March 6, 2025

Pottstown Borough Non-Uniformed Pension Plan – Montgomery County – Audit Period Ended December 31, 2023

The compliance audit of the Pottstown Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on compliance with state laws, regulations, and corrective actions from prior audits. The audit objectives included assessing whether corrective actions were implemented and verifying compliance over the period from January 1, 2022, […]

March 6, 2025

Emporium Borough Non-Uniformed Pension Plan – Cameron County – Audit Period Ended December 31, 2023

A compliance audit of the Emporium Borough Non-Uniformed Pension Plan in Cameron County, Pennsylvania, was conducted under the authority of Act 205. The audit aimed to verify if previous corrective actions were implemented and if the pension plan’s administration adhered to state laws and local policies. The audit, conducted for the period January 1, 2022, […]

March 6, 2025

Ambridge Borough Non-Uniformed Pension Plan – Beaver County – Audit Period Ended December 31, 2023

The compliance audit of the Ambridge Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the plan adhered to relevant legal and regulatory frameworks. The audit’s aims included evaluating the municipality’s corrective measures for prior report findings and ensuring compliance with state laws, regulations, contracts, procedures, ordinances, […]

March 6, 2025

Ambridge Borough Firemen’s Pension Plan – Beaver County – Audit Period Ended December 31, 2023

The Ambridge Borough Firemen’s Pension Plan underwent a compliance audit for the years 2019 to 2023 as required by the Municipal Pension Plan Funding Standard and Recovery Act. The objective was to ensure adherence to all applicable laws, regulations, and policies. Despite timely state aid allocations for 2020 through 2023, funds were not deposited into […]

March 4, 2025

West Goshen Township Sewer Employees’ Pension Plan – Chester County – Audit Period Ended December 31, 2023

An audit of the West Goshen Township Sewer Employees’ Pension Plan was conducted to ensure compliance with state laws, regulations, and local ordinances, as per the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit covered activities from January 1, 2023, to December 31, 2023, focusing on the proper determination and […]

March 4, 2025

West Goshen Township Police Pension Plan – Chester County – Audit Period Ended December 31, 2023

A compliance audit of the West Goshen Township Police Pension Plan was performed as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit evaluated plan administration compliance with state laws, regulations, contracts, procedures, and ordinances. The audit, covering January 1, 2023, to December 31, 2023, verified proper state aid deposits, employer contributions, […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General