AuditsAudit Category: Municipal Pensions

April 3, 2025

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

The compliance audit of Bangor Borough’s Non-Uniformed Pension Plan for January 1, 2020, to December 31, 2023, was conducted to assess whether corrective actions were taken based on prior findings and if the plan complied with state laws, regulations, and policies. Conducted under the authority of Pennsylvania’s Act 205, which mandates auditing municipal pension plans […]

March 28, 2025

Shenandoah Borough Police Pension Plan – Schuylkill County – Audit Period January 1, 2019, to December 31, 2022

The compliance audit of the Shenandoah Borough Police Pension Plan, conducted for January 1, 2019, to December 31, 2022, assessed adherence to relevant state laws and regulations. The audit, pursuant to Act 205, scrutinized state aid deposits, employer and employee contributions, retirement benefits calculations, and actuarial valuations to ensure compliance. It revealed partial compliance with […]

March 28, 2025

Shenandoah Borough Non-Uniformed Pension Plan – Schuylkill County – Audit Period January 1, 2019, to December 31, 2022

The compliance audit of the Shenandoah Borough Non-Uniformed Pension Plan, for the period from January 1, 2019, to December 31, 2022, aimed to ensure adherence to applicable state laws, regulations, contracts, and administrative procedures. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), the audit verified proper calculations and […]

March 27, 2025

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

A compliance audit was conducted for Donegal Township’s Non-Uniformed Pension Plan from January 1, 2020, to December 31, 2023. The audit, led by Auditor General Timothy L. DeFoor under Act 205, assessed if township officials addressed prior report findings and ensured the pension plan adhered to relevant laws, regulations, and procedures. No significant non-compliance was […]

March 27, 2025

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

The compliance audit of the Limestone Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s administration during January 1, 2022, to December 31, 2023. The audit focused on whether corrective actions from a prior report were implemented and if the plan adhered to […]

March 25, 2025

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

The compliance audit for the Union Township Non-Uniformed Pension Plan was conducted as required by Act 205. The audit aimed to verify if municipal officials addressed previous findings and ensured pension plan compliance with relevant laws and regulations. The audit covered January 1, 2022, to December 31, 2023, checking state aid deposits, employer contributions, retirement […]

March 25, 2025

Nazareth Borough Non-Uniformed Pension Plan – Northampton County – Audit Period Ended December 31, 2023

The compliance audit of the Nazareth Borough Non-Uniformed Pension Plan, conducted under Act 205, focused on compliance with state laws and regulations regarding pension plan administration for the period from January 1, 2019, to December 31, 2023. The objectives were to assess if prior audit recommendations were implemented and if the plan adhered to legal […]

March 20, 2025

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

A compliance audit was conducted for the Morris Township Non-Uniformed Pension Plan from January 1, 2020, to December 31, 2023, in accordance with the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed compliance with state laws, regulations, contracts, administrative procedures, and local policies. It confirmed the correctness of state aid deposits, employer […]

March 13, 2025

Knox Township Non-Uniformed Pension Plan – Clarion County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of Knox Township’s Non-Uniformed Pension Plan, conducted for the period from January 1, 2022, to December 31, 2023, assessed compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Authorized under Act 205, the audit evaluated whether state aid and employer contributions were properly calculated, deposited, and documented, and confirmed the […]

March 12, 2025

Silver Spring Township Non-Uniformed Employees Pension Plan – Cumberland County – Audit Period Ended December 31, 2023

The compliance audit of the Silver Spring Township Non-Uniformed Employees Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), evaluated several aspects of the plan’s administration from January 1, 2023, to December 31, 2023. The audit’s objective was to assess if the pension plan adhered to applicable state laws, […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General