AuditsAudit Category: Municipal Pensions

October 29, 2025

Conewago Township Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Conewago Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to verify compliance with state laws, regulations, and other policies from January 1, 2023, to December 31, 2024. The audit assessed the proper determination and deposition of state aid, employer and employee contributions, […]

October 29, 2025

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

A compliance audit was conducted on the Conewago Township Non-Uniformed Pension Plan, consistent with the Municipal Pension Plan Funding Standard and Recovery Act, to ensure adherence to state laws, regulations, and local policies. State aid allocations and employer contributions for 2023 and 2024 were inspected to verify they were deposited according to Act 205 requirements. […]

October 28, 2025

Bridgewater Borough Police Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Bridgewater Borough Police Pension Plan was conducted as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The primary objectives of the audit were to ensure corrective actions from prior findings were implemented and to verify compliance with relevant laws and regulations from January 1, […]

October 28, 2025

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

The compliance audit of the Bridgewater Borough Non-Uniformed Pension Plan in Beaver County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if corrective actions from a previous report were implemented and if the pension plan was compliant with applicable state laws, regulations, […]

October 24, 2025

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

The compliance audit of the Union Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the pension plan was managed in line with state laws, regulations, contracts, and local policies. The audit covered January 1, 2023, to December 31, 2024, focusing on corrective actions taken by municipal […]

October 24, 2025

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

In October 2025, a compliance audit was conducted on Liberty Borough’s Non-Uniformed Pension Plan in Allegheny County, Pennsylvania under the authority of Act 205. The audit aimed to verify if corrective actions from prior findings were implemented and if the pension plan complied with state laws and regulations. The review, which did not adhere to […]

October 24, 2025

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

In October 2025, a compliance audit was conducted on the Cressona Borough Non-Uniformed Pension Plan, in line with Act 205 requirements. The audit aimed to assess whether corrective actions were taken following the previous audit and if the plan was administered adhering to relevant laws and policies. The audit, covering transactions from January 1, 2021, […]

October 24, 2025

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

The compliance audit of the Brookville Borough Non-Uniformed Pension Plan was conducted to ensure adherence to applicable state laws and regulations per the Municipal Pension Plan Funding Standard and Recovery Act. The audit examined whether corrective actions were taken following previous findings and if the plan was administered in compliance with state laws, regulations, and […]

October 21, 2025

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

A compliance audit was conducted on the Middlecreek Township Non-Uniformed Pension Plan in Somerset County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, not conducted per the Government Auditing Standards, assessed compliance with state laws, regulations, and local ordinances. For the period January […]

October 21, 2025

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

The compliance audit of the Hempfield Township Non-Uniformed Pension Plan was conducted as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure corrective action on previous findings and verify compliance with state laws, regulations, and local policies. Key areas assessed included state aid deposits, employer and employee contributions, actuarial […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General