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PA Department of the Auditor General

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

The compliance audit of the Sugarloaf Township Non-Uniformed Pension Plan was conducted to determine its adherence to applicable state laws and regulations, as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit covered the period from January 1, 2025, to December 31, 2025, assessing state aid deposits, employer contributions, and the absence […]

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Stroud Area Regional Police Department Non-Uniformed Employees’ Pension Plan – Monroe County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Stroud Area Regional Police Department Non-Uniformed Employees’ Pension Plan was conducted under the provisions of the Municipal Pension Plan Funding Standard and Recovery Act. The objective was to ensure compliance with state laws, regulations, contracts, administrative procedures, and local policies for the period January 1, 2024, to December 31, 2025. […]

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

A compliance audit of the Saltlick Township Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess corrective actions taken regarding prior findings and ensure the plan’s administration complies with state laws and regulations. The audit reviewed compliance for the period from 2023 to 2025, […]

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

A compliance audit was conducted by the Auditor General on the Salem Township Non-Uniformed Pension Plan in Wayne County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The objective was to ensure the plan’s administration followed state laws, regulations, contracts, administrative procedures, and local policies. The audit examined state […]

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

A compliance audit was conducted on the Ohio Township Non-Uniformed Money Purchase Pension Plan in Allegheny County, Pennsylvania, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering January 1, 2025, to December 31, 2025, assessed the plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. The […]

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

The compliance audit of the Ohio Township Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, followed the requirements of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if township officials had addressed prior findings and if the pension plan met regulatory compliance. The audit found the plan mostly compliant, but […]

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Northampton Borough Non-Uniformed Defined Contribution Pension Plan – Northampton County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit conducted by the Auditor General of Pennsylvania in September 2026 examined the Northampton Borough Non-Uniformed Defined Contribution Pension Plan to ensure it adhered to relevant state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, not bound by the Government Auditing Standards, utilized a methodology to review transactions, contributions, and actuarial […]

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

The compliance audit of the Northampton Borough Non-Uniformed Pension Plan, as mandated by Pennsylvania’s Act 205, was conducted to assess adherence to state laws, regulations, and policies. The audit reviewed processes from January 1, 2025, to December 31, 2025, including verification of proper state aid deposits, accurate employer contributions, correct employee contributions, rightful retiree benefits […]

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

The Moon Township Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, underwent a compliance audit as specified by the Municipal Pension Plan Funding Standard and Recovery Act. This audit, covering the period from January 1, 2024, to December 31, 2025, aimed to verify if prior corrective actions were taken and whether the pension plan adhered to […]

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Lower Moreland Township Non-Uniformed Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of Lower Moreland Township’s Non-Uniformed Pension Plan, conducted as per the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s administration for compliance with applicable laws, regulations, and contracts. The audit evaluated several areas including the proper determination and timely deposit of state aid, employer contributions, and retirement benefits calculations. […]

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Pennsylvania Department
of the Auditor General