AuditsAudit Category: Municipal Pensions

December 19, 2025

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

An audit was conducted on the West Conshohocken Borough Non-Uniformed Pension Plan to assess compliance with state laws, regulations, and local ordinances, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit covered activities from January 1, 2024, to December 31, 2024, and checked the proper determination and deposition of state […]

December 19, 2025

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

A compliance audit of the Shippensburg Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act to ensure proper administration and state aid usage. The audit assessed whether corrective actions were taken from previous findings and verified compliance with relevant laws, regulations, and local policies. Key […]

December 19, 2025

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

The compliance audit of the Redstone Township Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether corrective actions from a previous report were implemented and if the pension plan complied with state laws and regulations. It reviewed the handling of […]

December 19, 2025

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

The compliance audit for the Morris Township Non-Uniformed Pension Plan, overseen by the Auditor General, assessed whether state aid was handled according to Act 205 requirements. The audit examined actions taken to correct findings from prior reports and the adherence to relevant laws and policies, evaluating transactions and internal control effectiveness. While most audit objectives […]

December 19, 2025

Carroll Valley Borough Non-Uniformed Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of Carroll Valley Borough’s Non-Uniformed Pension Plan, conducted under Act 205 of 1984, assessed whether prior audit corrections were implemented and whether plan administration complied with relevant laws. The audit examined state aid, employer contributions, employee contributions, and actuarial valuations for January 1, 2023, to December 31, 2024. The audit concluded that […]

December 19, 2025

Cambria County Building Code Enforcement Agency Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Cambria County Building Code Enforcement Agency Non-Uniformed Pension Plan for the year 2024, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. Aimed at verifying adherence to relevant state laws and policies, the audit assessed the management of state aid, employer contributions, and retirement benefits. […]

December 19, 2025

Briar Creek Township Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted for the Briar Creek Township Non-Uniformed Pension Plan in Columbia County, Pennsylvania, covering from January 1, 2021, to December 31, 2024. The objectives were to assess corrective actions on prior findings and ensure the pension plan’s compliance with relevant laws and regulations. It was found that the plan was mostly […]

December 1, 2025

City of Bradford Comprehensive Municipal Pension Trust Fund – McKean County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the City of Bradford Municipal Pension Trust Fund for the period of January 1, 2023 to December 31, 2024. The audit evaluated compliance with applicable state laws and regulations in relation to the pension fund’s administration. Two objectives were set: assessing the adequacy of corrective actions for previous findings, […]

December 1, 2025

Elk Lick Township Non-Uniformed Pension Plan – Somerset County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Elk Lick Township Non-Uniformed Pension Plan, conducted under Act 205, assessed adherence to state laws and regulations concerning pension management. The audit reviewed state aid deposits, employer contributions compliance per governing documents, employee contributions accuracy, and the submission of the actuarial valuation report in alignment with Act 205. The plan, […]

December 1, 2025

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

The audit of the Brockway Borough Non-Uniformed Pension Plan focused on ensuring state aid was correctly processed, employer contributions were appropriate, and retirement benefits were accurately calculated. There were no required employee contributions as these were waived by the municipality. The audit confirmed compliance with all applicable statutes and found no instances of noncompliance with […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General