AuditsAudit Category: Municipal Pensions

June 16, 2026

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

A compliance audit of the Fox Township Non-Uniformed Pension Plan in Elk County, Pennsylvania, was conducted under the authority of Act 205 of 1984. The audit aimed to ensure the plan’s administration adhered to state laws, regulations, contracts, procedures, and local ordinances. This inspection covered various aspects for the period January 1, 2025, to December […]

June 16, 2026

Ford City Borough Police Pension Plan – Armstrong County – Audit Period January 1, 2021 to October 20, 2023

A compliance audit of the Ford City Borough Police Pension Plan in Armstrong County, Pennsylvania, was conducted for the period from January 1, 2021, to October 20, 2023. This audit was performed to evaluate if the pension plan was managed according to state laws, regulations, and local policies following a prior report’s findings. The audit […]

June 16, 2026

Ford City Borough Non-Uniformed Cash Balance Pension Plan – Armstrong County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Ford City Borough Non-Uniformed Cash Balance Pension Plan, covering January 1, 2021 to December 31, 2024, assessed adherence to state laws, regulations, and local policies. Conducted as per the Municipal Pension Plan Funding Standard and Recovery Act, the audit focused on state aid allocation, employer and employee contributions, and compliance […]

June 16, 2026

Ford City Borough Non-Uniformed Pension Plan – Armstrong County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Ford City Borough Non-Uniformed Pension Plan for the period January 1, 2021, to December 31, 2024, identified ongoing issues with compliance and corrective actions not fully implemented from previous audits. The audit, not following Government Auditing Standards, aimed to check if officials addressed past findings and if the plan adhered […]

June 16, 2026

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

The compliance audit of the Dunbar Township Non-Uniformed Union Pension Plan evaluated its adherence to state laws, regulations, and policies. The audit reviewed its finances for the year 2025, ensuring state aid and employer contributions complied with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The township employees are part of a […]

June 16, 2026

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

The compliance audit of the Dunbar Township Non-Uniformed Pension Plan in Fayette County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to evaluate whether the plan was administered in compliance with applicable laws and regulations from January 1, 2025, to December 31, 2025. The audit reviewed state […]

June 16, 2026

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

In June 2026, a compliance audit was conducted on the Bear Creek Township Non-Uniformed Pension Plan in Luzerne County, Pennsylvania. This audit adhered to the requirements of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984, as amended), which mandates audits of municipal pension plans receiving state aid. Although not following […]

June 10, 2026

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

A compliance audit of the Wyoming Borough Non-Uniformed Pension Plan, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed the administration of the pension plan from January 1, 2025, to December 31, 2025. The audit’s objective was to ensure compliance with applicable state laws, regulations, contracts, and policies. The investigation […]

June 10, 2026

Upper Darby Township Municipal Employees Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The Upper Darby Township Municipal Employees Pension Plan underwent a compliance audit for the period of January 1, 2024, to December 31, 2024, and the audit revealed the plan was administered in alignment with state laws, regulations, contracts, and policies. The audit, in line with the Municipal Pension Plan Funding Standard and Recovery Act, assessed […]

June 10, 2026

Upper Darby Township Firemen’s Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Upper Darby Township Firemen’s Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, evaluated if the plan adhered to applicable state laws, regulations, administrative procedures, contracts, and local ordinances. The audit covered specific aspects, including state aid deposits, employer and employee contributions, retirement benefits, and actuarial […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General