AuditsAudit Category: Municipal Pensions

September 4, 2025

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

The compliance audit of the Cumberland Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the plan was managed in accordance with relevant laws and policies. The audit through December 31, 2024, evaluated state aid deposits, employer contributions, employee contribution requirements, retirement benefit calculations for a retired […]

September 4, 2025

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

In August 2025, a compliance audit was conducted on the Coudersport Borough Non-Uniformed Pension Plan in Potter County, Pennsylvania. This audit, performed under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to ensure compliance with state laws, regulations, and policies regarding pension plan administration. The audit reviewed through December 31, […]

September 4, 2025

Clarion Borough General Employees’ Pension Plan – Clarion County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of Clarion Borough’s General Employees’ Pension Plan assessed adherence to state laws and regulations for the period through December 31, 2024. The audit, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to verify proper administration of the pension plan covering state aid deposits, […]

August 27, 2025

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

The compliance audit of the Sharpsville Borough Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, evaluated its administration. The audit focused on whether the borough had addressed previous findings and complied with applicable laws and regulations. Key objectives included verifying state aid deposition, employer contributions, benefit […]

August 26, 2025

East Deer Township Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the East Deer Township Police Pension Plan, conducted under the authority of Act 205, evaluated the township’s adherence to regulations governing municipal pension plans receiving state aid. The audit verified appropriate corrective actions following prior findings, compliance with fund deposit regulations, accurate calculation of employer contributions, and timely submission of actuarial […]

August 26, 2025

East Deer Township Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the East Deer Township Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, under Act 205 of 1984. The audit aimed to verify if corrective actions were taken regarding a prior finding and if the pension plan was administered in compliance with relevant laws, regulations, and policies. The audit assessed areas […]

August 26, 2025

City of Pottsville Police Pension Plan – Schuylkill County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the City of Pottsville Police Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted as per the authority from the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed whether corrective actions from a prior finding were implemented and if the plan adhered to state laws […]

August 26, 2025

City of Pottsville Non-Uniformed Pension Plan – Schuylkill County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the City of Pottsville Non-Uniformed Pension Plan, spanning January 1, 2021, to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The objective was to verify the plan’s adherence to state laws, regulations, and policies. Key areas of evaluation included proper deposit and calculation of […]

August 21, 2025

Munhall Borough Non-Uniformed Money Purchase Pension Plan – Allegheny County – Audit Period January 1, 2019 To December 31, 2023

A compliance audit was conducted on the Munhall Borough Non-Uniformed Money Purchase Pension Plan for the period from January 1, 2019, to December 31, 2023. This audit aimed to verify that corrective actions were taken on past findings and to check compliance with relevant laws and regulations. The audit, mandated by the Municipal Pension Plan […]

August 21, 2025

Munhall Borough Non-Uniformed Pension Plan – Allegheny County – Audit Period January 1, 2019 To December 31, 2023

A compliance audit of the Munhall Borough Non-Uniformed Pension Plan, covering January 1, 2019, to December 31, 2023, was conducted. The audit aimed to assess if corrective actions from a prior report were implemented and if the pension plan complied with relevant laws and policies. The findings revealed the borough partially addressed earlier issues, but […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General