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PA Department of the Auditor General

East Hempfield Township Non-Uniformed Pension Plan – Lancaster County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the East Hempfield Township Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) to ensure the plan was administered according to state laws, regulations, and local policies. The audit, covering January 1, 2023, to December 31, 2023, involved verifying the proper deposit of […]

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Dormont Borough Non-Uniformed Pension Plan – Allegheny County – Audit Period Ended December 31, 2023

The compliance audit of Dormont Borough’s Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on whether previous corrective actions were taken and if the plan complies with state requirements. The review assessed whether state aid was correctly received and deposited, employer and employee contributions adhered to regulations, […]

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City of Scranton Aggregate Pension Fund – Lackawanna County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit of the City of Scranton Aggregate Pension Fund was conducted for the period January 1, 2022, to December 31, 2023, to ensure compliance with state laws, regulations, contracts, and local policies as required by Act 205. Key audit steps included verifying if state aid and contributions were correctly determined, calculated, and deposited, […]

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City of Lancaster Supplemental Non-Uniformed Pension Plan – Lancaster County – Audit Period January 1, 2022 to December 31, 2023

The City of Lancaster Supplemental Non-Uniformed Pension Plan underwent a compliance audit for the period from January 1, 2022, to December 31, 2023. The objective was to assess if the plan adhered to state laws, regulations, contracts, procedures, and local policies. The audit was authorized under the Municipal Pension Plan Funding Standard and Recovery Act. […]

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City of Lancaster Police Pension Plan – Lancaster County – Audit Period January 1, 2022 to December 31, 2023

An audit of the City of Lancaster Police Pension Plan for the period January 1, 2022, to December 31, 2023, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether previous findings had been addressed and ensure compliance with state laws, regulations, and local […]

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City of Lancaster Non-Uniformed Pension Plan – Lancaster County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted on the City of Lancaster’s Non-Uniformed Pension Plan for the period from January 1, 2022, to December 31, 2023, under the authority of Act 205. The audit aimed to assess corrective actions taken on prior findings and to verify compliance with relevant laws and regulations. The audit was not conducted […]

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City of Lancaster Firemen’s Pension Plan – Lancaster County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted on the City of Lancaster Firemen’s Pension Plan from January 1, 2022, to December 31, 2023. The audit aimed to verify that the plan complied with state laws and regulations, and that previous audit findings were addressed. Key audit procedures included verifying the proper deposit and calculation of state aid, […]

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Chadds Ford Township Non-Uniformed Pension Plan – Delaware County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the Chadds Ford Township Non-Uniformed Pension Plan, covering January 1, 2022, to December 31, 2023, was conducted to assess compliance with state laws, regulations, and local policies under Act 205. The audit aimed to verify correct state aid deposits, employer contributions, retirement benefits distributions, and the accuracy of actuarial reports. The […]

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Bell Township Non-Uniformed Pension Plan – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Bell Township Non-Uniformed Pension Plan covered the period from January 1, 2020, to December 31, 2023. Conducted by the Pennsylvania Auditor General, this audit aimed to evaluate corrective actions taken on past findings and assess compliance with state laws, regulations, contracts, administrative procedures, and local policies. The audit followed the […]

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Swatara Township Non-Uniformed Cash Balance Pension Plan – Dauphin County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit for the Swatara Township Non-Uniformed Cash Balance Pension Plan covered the period from January 1, 2019, to December 31, 2023. Conducted under Act 205, the audit’s objective was to assess if the pension plan adhered to state laws, regulations, contracts, procedures, and policies. The audit revealed a key finding: the township exceeded […]

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Pennsylvania Department
of the Auditor General