AuditsAudit Category: Municipal Pensions

November 24, 2025

City of Williamsport Officers’ and Employees’ Pension Plan – Lycoming County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Williamsport Officers’ and Employees’ Pension Plan for the period January 1, 2023, to December 31, 2024, aimed to assess whether the pension plan was managed according to applicable laws, regulations, and policies. The audit used methodologies including verifying the state aid deposits, checking employer and employee contributions, and […]

November 24, 2025

City of Williamsport Firemen’s Pension Plan – Lycoming County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the City of Williamsport Firemen’s Pension Plan for January 1, 2023, to December 31, 2024, under Act 205, evaluating compliance with state laws and regulations. The audit aimed to ensure corrective actions from prior reports were addressed and that the pension plan was administered lawfully. The audit found general […]

November 24, 2025

New Bethlehem Borough Non-Uniformed Pension Plan – Clarion County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the New Bethlehem Borough Non-Uniformed Pension Plan was conducted under the authority of 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 all relevant laws and regulations. Criteria included assessing state aid, employer […]

November 18, 2025

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

The compliance audit of the Washington Township Non-Uniformed Pension Plan, conducted by the Pennsylvania Auditor General, reviewed the plan’s adherence to the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objectives included assessing corrective actions taken for issues identified in previous reports and verifying compliance with relevant laws and regulations. Key areas examined […]

November 18, 2025

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

An audit of the Upper Merion Township Non-Uniformed Pension Plan was conducted to ensure compliance with state laws and regulations. While the plan was generally compliant, a finding revealed that a restated plan document was not formally adopted via ordinance or resolution, risking inconsistent benefits. Officials acknowledged the issue, agreeing with the recommendation to adopt […]

November 18, 2025

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

A compliance audit conducted on the Towamensing Township Non-Uniformed Pension Plan reviewed adherence to applicable state laws and previous recommendations, focusing on state aid compliance, employer contributions, and internal controls. The audit confirmed substantial compliance but noted an ongoing issue regarding incorrect data on Certification Form AG 385, leading to underpayment and overpayment of state […]

November 18, 2025

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

A compliance audit was conducted for the Prospect Borough Non-Uniformed Pension Plan under the Pennsylvania Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if previous corrective actions were implemented and ensure the pension plan’s administration adhered to state laws and regulations. It was discovered that the pension plan generally complied […]

November 18, 2025

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

The compliance audit of the Portage Township Non-Uniformed Pension Plan examined whether officials addressed previous recommendations and complied with state laws and guidelines. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, the audit concluded that the plan generally complied with regulations, except for recurring noncompliance in returning excess state aid, as previously […]

November 18, 2025

Lawrence Park Township Non-Uniformed Employees Pension Plan – Erie County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Lawrence Park Township Non-Uniformed Employees Pension Plan to ensure adherence to state laws and regulations. The audit revealed that all major requirements were met with one exception: an improperly calculated pension benefit resulted in overpayments. The error involved miscalculating a retiree’s final monthly average compensation by including a […]

November 18, 2025

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

The Jackson Township Non-Uniformed Pension Plan underwent a compliance audit to ensure adherence to the Municipal Pension Plan Funding Standard and Recovery Act and related statutory requirements. The audit aimed to verify if previous audit recommendations were implemented and if the pension plan complied with relevant state laws and regulations to December 31, 2024. The […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General