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PA Department of the Auditor General

Butler Township Non-Uniformed Pension Plan – Schuylkill County – Audit Period Ended December 31, 2023

A compliance audit of the Butler Township Non-Uniformed Pension Plan was conducted according to the Municipal Pension Plan Funding Standard and Recovery Act, focusing on compliance with state laws, regulations, contracts, and local policies for January 1, 2023, to December 31, 2023. The audit revealed that in general, the plan complied with applicable rules, but […]

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City of Sharon Firemen’s Pension Plan – Mercer County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the City of Sharon Firemen’s Pension Plan, covering January 1, 2021 to December 31, 2023, was conducted under Act 205 authority to evaluate compliance with state laws and regulations. The audit checked various aspects, such as the correct calculation and deposit of state aid, employer and employee contributions, calculation of retirement […]

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City of Sharon Municipal Employees’ Pension Plan – Mercer County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit for the City of Sharon Municipal Employees’ Pension Plan was conducted for January 1, 2021, to December 31, 2023, under the Municipal Pension Plan Funding Standard and Recovery Act. Key objectives included verifying corrective actions on prior findings and ensuring the plan’s administration adhered to state laws, regulations, and local policies. The […]

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

A compliance audit was conducted on the Coplay Borough Non-Uniformed Pension Plan for the period from January 1, 2020, to December 31, 2023, in accordance with Act 205, which requires periodic audits for municipalities receiving state aid. The audit objectives were to ensure corrective actions from prior findings were implemented and to confirm compliance with […]

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Coplay Borough Non-Uniformed Union Pension Plan – Lehigh County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Coplay Borough Non-Uniformed Union Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit checked whether municipal officials addressed prior findings and verified compliance with relevant laws, regulations, and local policies. The audit […]

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Franklin Borough Non-Uniformed Pension Plan – Cambria County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Franklin Borough Non-Uniformed Pension Plan in Cambria County, Pennsylvania, following the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess corrective actions taken by municipal officials and ensure the pension plan’s compliance with state laws and regulations from January 1, 2022, to […]

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

An audit was conducted on the West Manheim Township Non-Uniformed Pension Plan to ensure compliance with relevant state laws, regulations, contracts, and local policies, as required by the Municipal Pension Plan Funding Standard and Recovery Act. This audit, performed by the Auditor General’s Office, covered the period from January 1, 2023, to December 31, 2023. […]

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

A compliance audit was conducted for the Schuylkill Haven Borough Non-Uniformed Pension Plan for the period from January 1, 2020, to December 31, 2023, as mandated by Act 205. The audit aimed to assess the implementation of corrective actions from a prior finding and ensure the plan’s compliance with relevant legal and policy standards. The […]

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North Middleton Township Non-Uniformed Pension Plan – Cumberland County – Audit Period Ended December 31, 2023

The compliance audit of the North Middleton Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to verify the plan’s adherence to relevant state laws, regulations, contracts, administrative procedures, and local policies. The audit evaluated various areas, including the proper calculation and deposit […]

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New Sewickley Township Non-Uniformed Union Pension Plan – Beaver County – Audit Period Ended December 31, 2023

The compliance audit of the New Sewickley Township Non-Uniformed Union Pension Plan, conducted under Act 205, assessed whether the plan adhered to state laws, regulations, contracts, and policies. The audit verified state aid and employer contributions for January 1, 2023, to December 31, 2023, ensuring compliance with specified timing and procedural requirements. No employee contributions […]

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