AuditsAudit Category: Municipal Pensions

May 5, 2025

Plum Township Non-Uniformed Pension Plan – Venango County – Audit Period January 1, 2023 to December 31, 2023

The compliance audit of Plum Township’s Non-Uniformed Pension Plan for 2023, conducted by the Auditor General, aimed to determine compliance with state laws and regulations. The audit verified proper state aid deposits and employer contributions, finding no employee contributions or benefit calculations required during the audit period. Although the pension plan generally complied with state […]

May 5, 2025

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

The compliance audit of the Newberry Township Non-Uniformed Pension Plan assessed its management in accordance with the Municipal Pension Plan Funding Standard and Recovery Act. Conducted under the directive of the Auditor General, the audit aimed to verify the administration by state laws and other regulations. The examination period was from January 1, 2022, to […]

May 5, 2025

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

The compliance audit of the Mount Pleasant Township Non-Uniformed Pension Plan for January 1, 2020, to December 31, 2023, assessed whether officials took corrective action on previous findings and if the plan was managed per relevant laws and policies. The audit followed the Municipal Pension Plan Funding Standard and Recovery Act guidelines and confirmed that […]

May 5, 2025

East Hempfield Township Non-Uniformed Pension Plan – Lancaster County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the East Hempfield Township Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) to ensure the plan was administered according to state laws, regulations, and local policies. The audit, covering January 1, 2023, to December 31, 2023, involved verifying the proper deposit of […]

May 5, 2025

Dormont Borough Non-Uniformed Pension Plan – Allegheny County – Audit Period Ended December 31, 2023

The compliance audit of Dormont Borough’s Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on whether previous corrective actions were taken and if the plan complies with state requirements. The review assessed whether state aid was correctly received and deposited, employer and employee contributions adhered to regulations, […]

April 29, 2025

City of Scranton Aggregate Pension Fund – Lackawanna County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit of the City of Scranton Aggregate Pension Fund was conducted for the period January 1, 2022, to December 31, 2023, to ensure compliance with state laws, regulations, contracts, and local policies as required by Act 205. Key audit steps included verifying if state aid and contributions were correctly determined, calculated, and deposited, […]

April 29, 2025

City of Lancaster Supplemental Non-Uniformed Pension Plan – Lancaster County – Audit Period January 1, 2022 to December 31, 2023

The City of Lancaster Supplemental Non-Uniformed Pension Plan underwent a compliance audit for the period from January 1, 2022, to December 31, 2023. The objective was to assess if the plan adhered to state laws, regulations, contracts, procedures, and local policies. The audit was authorized under the Municipal Pension Plan Funding Standard and Recovery Act. […]

April 29, 2025

City of Lancaster Police Pension Plan – Lancaster County – Audit Period January 1, 2022 to December 31, 2023

An audit of the City of Lancaster Police Pension Plan for the period January 1, 2022, to December 31, 2023, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether previous findings had been addressed and ensure compliance with state laws, regulations, and local […]

April 29, 2025

City of Lancaster Non-Uniformed Pension Plan – Lancaster County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted on the City of Lancaster’s Non-Uniformed Pension Plan for the period from January 1, 2022, to December 31, 2023, under the authority of Act 205. The audit aimed to assess corrective actions taken on prior findings and to verify compliance with relevant laws and regulations. The audit was not conducted […]

April 29, 2025

City of Lancaster Firemen’s Pension Plan – Lancaster County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted on the City of Lancaster Firemen’s Pension Plan from January 1, 2022, to December 31, 2023. The audit aimed to verify that the plan complied with state laws and regulations, and that previous audit findings were addressed. Key audit procedures included verifying the proper deposit and calculation of state aid, […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General