AuditsAudit Category: Municipal Pensions

October 11, 2025

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

A compliance audit of the Richland Borough Non-Uniformed Pension Plan in Lebanon County, Pennsylvania, was conducted, in line with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit evaluated whether prior recommendations were addressed and if the pension plan complied with state laws, regulations, and policies. The audit confirmed compliance during […]

October 11, 2025

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

A compliance audit of the Red Lion Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on proper administration in compliance with state laws and regulations. The audit assessed state aid deposits, employer contributions, employee contributions, retirement benefits, and actuarial valuations. Results showed that, in all significant […]

October 11, 2025

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

The compliance audit of the Jefferson Township Non-Uniformed Pension Plan aimed to assess if corrective actions from prior findings were addressed and whether the pension plan adhered to applicable laws and policies. For the period ending December 31, 2024, the audit confirmed compliance in key areas, including state aid deposits and employer contributions, and noted […]

October 8, 2025

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

A compliance audit was conducted for the Union Township Non-Uniformed Pension Plan in Snyder County, Pennsylvania, by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed whether the township had addressed findings from a previous report and ensured the pension plan was compliant with state laws, regulations, and […]

October 8, 2025

City of Lock Haven Police Pension Plan – Clinton County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Lock Haven Police Pension Plan was conducted for the period January 1, 2023, to December 31, 2024, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether the pension plan was managed in alignment with state laws, regulations, contracts, and […]

October 8, 2025

City of Lock Haven Employees’ Retirement Fund – Clinton County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit for the City of Lock Haven Employees’ Retirement Fund, covering the period from January 1, 2023, to December 31, 2024, aimed to ensure the fund’s administration complied with applicable laws, regulations, and policies. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit evaluated the deposit of state aid, […]

October 8, 2025

West Pottsgrove Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the West Pottsgrove Township Police Pension Plan was undertaken to ensure adherence to the Municipal Pension Plan Funding Standard and Recovery Act. The audit had two primary objectives: verifying municipality officials’ corrective actions on issues from a prior report and ensuring that the pension plan is administered according to applicable laws […]

October 8, 2025

West Pottsgrove Township Non-Uniformed Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the West Pottsgrove Township Non-Uniformed Pension Plan, as mandated by Act 205 of 1984, which requires audits of municipal pension funds receiving state aid. The audit focused on corrective actions from prior findings and compliance with state regulations. The methodology included verifying state aid and employer/employee contributions, evaluating retirement […]

October 8, 2025

West Fallowfield Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the West Fallowfield Township Police Pension Plan, conducted by the Auditor General, adheres to the Municipal Pension Plan Funding Standard and Recovery Act. The objectives were to ensure corrective actions from prior reports were implemented and that the plan complies with state laws. The audit assessed state aid deposits, employer contributions, […]

October 8, 2025

West Fallowfield Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the West Fallowfield Township Non-Uniformed Pension Plan was conducted per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if previous corrective actions were implemented and if the pension plan complied with state laws and regulations. Audit procedures were performed to assess compliance regarding state aid […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General