AuditsAudit Category: Municipal Pensions

February 13, 2025

York Area United Fire and Rescue Administrative Cash Balance Pension Plan – York County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the York Area United Fire and Rescue Administrative Cash Balance Pension Plan to ensure adherence to state laws, regulations, contracts, and local ordinances as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering the period January 1, 2023, to December 31, 2023, assessed state […]

February 13, 2025

York Area United Fire and Rescue Union Cash Balance Pension Plan – York County – Audit Period Ended December 31, 2023

The compliance audit conducted on the York Area United Fire and Rescue Union Cash Balance Pension Plan in York County, Pennsylvania, evaluated the plan’s administration concerning state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, which covered the period from January 1, 2023, to December 31, 2023, assessed proper determination and deposit of […]

February 13, 2025

York Area United Fire and Rescue Union Defined Benefit Pension Plan – York County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the York Area United Fire and Rescue Union Defined Benefit Pension Plan, following the requirements of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the pension plan’s administration adhered to relevant state laws, regulations, contracts, administrative procedures, and policies. The evaluation covered the […]

February 12, 2025

Wilkins Township Non-Uniformed Pension Plan – Allegheny County – Audit Period Ended December 31, 2023

The compliance audit of the Wilkins Township Non-Uniformed Pension Plan, conducted under the authority of Pennsylvania’s Act 205, examined whether the plan was managed in accordance with applicable state laws, regulations, contracts, administrative procedures, and policies. The audit, covering January 1, 2023, to December 31, 2023, assessed various aspects, including the proper determination and deposition […]

February 12, 2025

West Manchester Township Non-Uniformed Defined Contribution Pension Plan – York County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of the West Manchester Township Non-Uniformed Defined Contribution Pension Plan, covering January 1, 2019, to December 31, 2023, was conducted to ensure adherence to state laws, regulations, and local policies. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, evaluated the administration of state aid, employer and employee […]

February 12, 2025

West Manchester Township Non-Uniformed Pension Plan – York County – Audit Period Ended December 31, 2023

An audit was conducted on the West Manchester Township Non-Uniformed Pension Plan in York County, Pennsylvania, in compliance with the Municipal Pension Plan Funding Standard and Recovery Act. The audit sought to verify the pension plan’s adherence to applicable state laws, regulations, contracts, administrative procedures, and local policies. The audit, not following the Government Auditing […]

February 12, 2025

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

The compliance audit of Rochester Borough’s Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to state laws and regulations from January 1 to December 31, 2023. The audit focused on the timely deposit of state aid, proper calculation of employer contributions, correct employee contribution processes, […]

February 3, 2025

Upper Providence Township Non-Uniformed Pension Plan – Delaware County – Audit Period Ended December 31, 2023

The compliance audit conducted on the Upper Providence Township Non-Uniformed Pension Plan aimed to ensure adherence to applicable state laws, regulations, and local ordinances based on the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The scope was limited to determining compliance in categorized areas for the 2023 fiscal year, including state aid […]

February 3, 2025

Upper Dublin Township Non-Uniformed Pension Plan – Montgomery County – Audit Period Ended December 31, 2023

from the Commonwealth in 2021 due to the failure to accurately certify an eligible employee. The compliance audit of the Upper Dublin Township Non-Uniformed Pension Plan was conducted in accordance with Act 205, though not necessarily with Government Auditing Standards. The audit aimed to verify corrective actions taken on prior findings and to ensure compliance […]

February 3, 2025

Shenango Township Non-Uniformed Union Pension Plan – Lawrence County – Audit Period Ended December 31, 2023

A compliance audit was conducted on Shenango Township’s Non-Uniformed Union Pension Plan, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit assessed if municipal officials addressed previous findings and whether the pension plan adhered to relevant laws and regulations. Focus areas included proper determination and timely deposit of […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General