AuditsAudit Category: Municipal Pensions

July 8, 2026

Collingdale Borough Non-Uniformed Pension Plan – Delaware County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the Collingdale Borough Non-Uniformed Pension Plan for the period from January 1, 2021, to December 31, 2024, by the Auditor General’s office. The audit aimed to assess whether corrective actions were taken following previous reports and if the pension plan complied with state laws, regulations, contracts, and other requirements. […]

July 8, 2026

Arendtsville Borough Non-Uniformed Employees Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2025

The Pennsylvania Department of the Auditor General conducted a compliance audit of the Arendtsville Borough Non-Uniformed Employees Pension Plan for the year 2025. The audit aimed to ensure compliance with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), local ordinances, contracts, and other applicable laws. The audit covered the verification of state […]

June 30, 2026

South Fork Borough Police Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the South Fork Borough Police Pension Plan in Cambria County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit evaluated whether the pension plan adhered to state laws, regulations, and local ordinances, focusing on state aid allocation, employer contributions, retirement benefit […]

June 30, 2026

South Fork Borough Non-Uniformed Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the South Fork Borough Non-Uniformed Pension Plan as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess if the pension plan adhered to applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, covering 2024 and 2025, verified […]

June 30, 2026

Hatfield Borough Non-Uniformed Defined Benefit Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Hatfield Borough Non-Uniformed Defined Benefit Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to ensure adherence to state laws and pension administration regulations during 2025. The audit verified the proper determination and deposit of state aid according to Act 205, confirmed employer contributions met […]

June 30, 2026

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

An audit of the City of Allentown Officers’ and Employees’ PMRS Pension Plan for January 1, 2023, to December 31, 2024, was conducted to assess compliance with state laws, regulations, and local policies. The audit aimed to verify corrective action on previous findings and check the administration of the pension plan. Key audit activities included […]

June 30, 2026

City of Allentown Aggregate Pension Fund – Lehigh County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Allentown Aggregate Pension Fund, covering January 1, 2023, to December 31, 2024, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to evaluate corrective actions from prior findings and ensure compliance with state laws, regulations, and local ordinances. Findings […]

June 29, 2026

Shinglehouse Borough Non-Uniformed Pension Plan – Potter County – Reduced Period Engagement – Period Ended December 31, 2025

In June 2026, a compliance audit was conducted on the Shinglehouse Borough Non-Uniformed Pension Plan in Potter County, Pennsylvania. The audit was mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), which requires audits of municipalities receiving state aid for pension plans. The objectives were to verify corrective actions […]

June 29, 2026

Scott Township Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Scott Township Non-Uniformed Pension Plan assessed the plan’s administration for compliance with relevant state laws and local policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), the audit reviewed transactions from January 1, 2025, to December 31, 2025. Key objectives included verifying […]

June 29, 2026

Parkesburg Borough Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Parkesburg Borough Non-Uniformed Pension Plan in Chester County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether the pension plan was administered in accordance with applicable state laws, regulations, contracts, procedures, and local ordinances for the year […]