AuditsAudit Category: Municipal Pensions

October 28, 2026

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

The compliance audit of the Tunkhannock Township Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to ensure the plan’s administration compliance with state laws, regulations, contracts, administrative procedures, and local policies. The audit, reviewing the period from January 1, 2025, to December 31, 2025, assessed the correct determination […]

October 28, 2026

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

A compliance audit of the Trainer Borough Non-Uniformed Pension Plan in Delaware County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure corrective actions from prior reports were implemented and the plan adhered to state laws, regulations, contracts, administrative procedures, and local […]

October 28, 2026

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

A compliance audit conducted on the Topton Borough Non-Uniformed Pension Plan for the period January 1, 2024, to December 31, 2025, assessed compliance with state laws, regulations, and local policies, as required by Act 205. The audit objectives were to evaluate if Topton Borough addressed previous audit findings and if the pension plan was administered […]

October 28, 2026

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

A compliance audit of the Thornbury Township Non-Uniformed Pension Plan, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), was conducted to assess if the plan was managed in line with state laws and regulations. The audit examined state aid deposits, employer contributions, and retirement benefit calculations between January […]

October 28, 2026

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

A compliance audit was conducted on the Summit Township Non-Uniformed Pension Plan in Butler County, Pennsylvania, under the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). This audit aimed to evaluate if previous corrective measures were appropriately implemented and to verify the plan’s adherence to state laws, regulations, and policies. […]

October 28, 2026

Slippery Rock Borough Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Slippery Rock Borough Non-Uniformed Pension Plan examined adherence to state standards from January 1, 2024, to December 31, 2025. Conducted under Act 205, the audit’s goals were to ensure past corrective actions were implemented and the pension plan was in compliance with applicable laws, regulations, and policies. This included verifying […]

October 28, 2026

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

A compliance audit was conducted on the Pymatuning Township Non-Uniformed Pension Plan, in line with the Municipal Pension Plan Funding Standard and Recovery Act, to ensure compliance with state laws and regulations for pension funds receiving state aid. The audit aimed to verify proper corrective action on past findings and assess compliance with relevant legal […]

October 28, 2026

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

The audit of the Portage Borough Non-Uniformed Pension Plan, carried out under the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to check the rectification of previous findings and compliance with relevant state laws and policies. From January 2024 to December 2025, the audit verified proper determination and deposit of state […]

October 28, 2026

Point Marion Borough Non-Uniformed Union Pension Plan – Fayette County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Point Marion Borough Non-Uniformed Union Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit, covering January 1, 2024, to December 31, 2025, aimed to verify corrective actions on prior findings and ensure the plan’s administration complied with applicable laws and procedures. […]

October 28, 2026

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

A compliance audit of the Millerstown Borough Non-Uniformed Pension Plan was conducted under the authority of Act 205, which mandates audits for municipalities receiving state pension aid. The audit aimed to evaluate corrective actions from previous reports and ensure compliance with laws and regulations during 2024-2025. Testing included verification of state aid deposits, employer and […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General