AuditsAudit Category: Municipal Pensions

September 25, 2025

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

A compliance audit was conducted for the Clearfield Borough Non-Uniformed Pension Plan in Pennsylvania under Act 205 requirements. The audit aimed to determine if municipal officials have addressed previous findings and whether the pension plan complied with state laws and regulations. The audit spanned from January 1, 2023, to December 31, 2024, inspecting state aid […]

September 25, 2025

City of Warren Municipal Employee Pension Plan – Warren County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Warren Municipal Employee Pension Plan, covering January 1, 2023, to December 31, 2024, assessed whether the plan adhered to applicable laws, regulations, contracts, administrative procedures, and local ordinances. Conducted pursuant to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), the audit evaluated state […]

September 25, 2025

City of Warren Firefighter’s Pension Plan – Warren County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted on the City of Warren Firefighter’s Pension Plan for January 1, 2023 to December 31, 2024. The objective was to ensure compliance with state laws and regulations, including Act 205. The audit involved verifying proper determination and deposition of state aid, calculation of annual employer and employee contributions, accurate retirement […]

September 25, 2025

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

An audit was conducted on the City of Erie Aggregate Pension Fund for the period from January 1, 2023, to December 31, 2024, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions taken for previous findings and assess compliance with state laws, regulations, and local […]

September 23, 2025

Ridley Park Borough Non-Uniformed Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Ridley Park Borough Non-Uniformed Pension Plan was conducted to assess adherence to state laws and previous recommendations. The audit, not required to meet U.S. Government Auditing Standards, focused on ensuring corrective actions to past findings and verifying compliance with applicable laws and regulations. For certain periods between 2022 and 2024, […]

September 16, 2025

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

An audit conducted on the California Borough Non-Uniformed Pension Plan identified compliance with applicable state laws and regulations through December 31, 2024. The audit, authorized by the Act 205, reviewed whether corrective actions recommended in a prior report were addressed and verified compliance across several areas including state aid deposits, employer and employee contributions, retirement […]

September 12, 2025

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

A compliance audit was conducted on Sewickley Township’s Non-Uniformed Pension Plan in Westmoreland County, Pennsylvania under the Municipal Pension Plan Funding Standard and Recovery Act. The audit was designed to assess whether the township’s officials had taken corrective actions on previous findings and to evaluate if the pension plan was managed in compliance with state […]

September 12, 2025

Blairsville Borough Police Pension Plan – Indiana County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Blairsville Borough Police Pension Plan was conducted by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the plan’s administration complied with state laws, regulations, and policies from January 1, 2024, to December 31, 2024. Key findings included proper determination and […]

September 12, 2025

Blairsville Borough Non-Uniformed Union Pension Plan – Indiana County – Reduced Period Engagement – Period Ended December 31, 2024

The Blairsville Borough Non-Uniformed Union Pension Plan underwent a compliance audit by the Auditor General under Act 205, covering the period from January 1, 2021, to December 31, 2024. The audit aimed to ensure the plan complied with state laws, regulations, contracts, and local policies. The audit found that the Borough received excess state aid […]

September 11, 2025

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

A compliance audit of Mount Joy Township’s Non-Uniformed Pension Plan was conducted to assess corrective actions taken and ensure adherence to relevant laws and procedures. The audit reviewed state aid deposits, employer and employee contributions, retirement benefits, and actuarial valuations from 2020 to 2024. It found the pension plan was largely compliant with legal requirements […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General