AuditsAudit Category: Municipal Pensions

August 12, 2025

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

A compliance audit was conducted on the Meyersdale Borough Non-Uniformed Pension Plan in Somerset County, Pennsylvania as required by the Municipal Pension Plan Funding Standard and Recovery Act, Act 205 of 1984. The audit aimed to determine whether previous corrective actions were taken and ensure compliance with state laws and regulations. The audit revealed that […]

August 12, 2025

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

The compliance audit of the Addison Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed whether the plan adhered to relevant state laws, regulations, contracts, and policies. Covering January 1, 2024, to December 31, 2024, the audit found the plan compliant with Act […]

August 8, 2025

Gettysburg Borough Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Gettysburg Borough Police Pension Plan to assess its adherence to applicable laws and regulations, as outlined by the Municipal Pension Plan Funding Standard and Recovery Act. The review incorporated the verification of state aid deposits, employer contributions, employee contribution waivers, retirement benefits, and actuarial valuations. Results indicated that […]

August 8, 2025

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

A compliance audit of the Gettysburg Borough Non-Uniformed Pension Plan for 2024 aimed to verify adherence to state laws, regulations, and local policies. The audit confirmed that, except for one finding, the pension plan complied with applicable requirements. The exception involved pension benefits paid to a retiree that exceeded the authorized limit, due to an […]

August 5, 2025

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

We conducted a compliance audit of Norwood Borough’s Non-Uniformed Pension Plan, following the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit’s objective was to assess if the pension plan adhered to state laws, regulations, contracts, and policies to December 31, 2024. Our methods included verifying state aid and employer […]

August 5, 2025

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

A compliance audit was conducted on the Reading Township Non-Uniformed Pension Plan to verify its adherence to state laws, regulations, and local policies. The audit followed the standards of Act 205 of 1984, which requires audits of municipal pension plans receiving state aid. The audit assessed if state aid and employer contributions were managed according […]

August 5, 2025

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

The compliance audit of the Punxsutawney Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, reviewed the plan’s administration to December 31, 2024, to ensure compliance with state laws, regulations, contracts, and policies. The audit assessed areas such as state aid deposits, employer contributions, and the accurate calculation and […]

August 5, 2025

Pine Grove Township Non-Uniformed Pension Plan – Warren County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for the Pine Grove Township Non-Uniformed Pension Plan, conducted as per the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess the implementation of corrective actions from prior audits and ensure compliance with state laws and regulations. The audit evaluated state aid determinations, employer contributions, and actuarial reporting. Findings showed […]

August 5, 2025

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

A compliance audit of the Girard Borough Non-Uniformed Pension Plan in Erie County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The objective was to ensure the plan’s administration complied with applicable laws, regulations, contracts, administrative procedures, and local policies. The audit covered […]

August 5, 2025

Girard Borough Administrative Employees’ Pension Plan – Erie County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Girard Borough Administrative Employees’ Pension Plan to ensure adherence to state regulations, laws, and local policies as outlined by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit to December 31, 2024, focused on the proper handling of state aid, employer and employee contributions, […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General