AuditsAudit Category: Municipal Pensions

September 28, 2026

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 […]

September 28, 2026

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 […]

September 28, 2026

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 […]

September 28, 2026

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 […]

September 28, 2026

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 […]

September 28, 2026

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 […]

September 28, 2026

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. […]

September 28, 2026

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

A compliance audit was conducted on the Conemaugh Township Non-Uniformed Pension Plan in Cambria County, Pennsylvania. The audit evaluated whether the pension plan followed state laws, regulations, and other applicable guidelines and if previous recommendations were addressed. The objectives focused on assessing corrective actions from past findings and compliance with regulatory requirements from January 1, […]

September 28, 2026

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

The compliance audit of the Buffalo Township Non-Uniformed Pension Plan for January 1, 2025, to December 31, 2025, assessed the plan’s adherence to state laws, regulations, and local policies. Conducted under Act 205, the audit focused on the plan’s administration, ensuring compliance with legal requirements regarding state aid, employer contributions, and actuarial valuations. The audit […]

September 28, 2026

Athens Township Non-Uniformed Defined Contribution Pension Plan – Bradford County – Audit Period January 1, 2021 to December 31, 2025

A compliance audit of the Athens Township Non-Uniformed Defined Contribution Pension Plan was conducted for the period from January 1, 2021, to December 31, 2025, and beyond where possible. Its objective was to determine compliance with state laws, regulations, contracts, and local ordinances. The audit was carried out under the authority of the Municipal Pension […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General