AuditsAudit Category: Municipal Pensions

October 3, 2025

South Waverly Borough Non-Uniformed Pension Plan – Bradford County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for South Waverly Borough’s Non-Uniformed Pension Plan in Bradford County, Pennsylvania, for the period January 1, 2023, to December 31, 2024. The audit was performed under the Municipal Pension Plan Funding Standard and Recovery Act, ensuring the plan complies with state laws and local policies. The objectives included verifying corrective […]

October 3, 2025

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

The compliance audit of the Sellersville Borough Non-Uniformed Pension Plan was conducted to ensure compliance with the Municipal Pension Plan Funding Standard and Recovery Act. The audit covered transactions from January 1, 2023, to December 31, 2024, to confirm the appropriate handling of state aid, employer and employee contributions, and retirement benefits. It found that, […]

October 3, 2025

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

The compliance audit of the Mercersburg Borough Non-Uniformed Pension Plan assessed whether corrective actions to previous findings were implemented and if the plan was managed in compliance with state laws, regulations, and local ordinances for January 2023 to December 2024. The audit found that the plan was largely compliant, except for an incorrect payroll data […]

October 3, 2025

Lower Southampton Township Non-Uniformed Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Lower Southampton Township Non-Uniformed Pension Plan was conducted to ensure compliance with the Municipal Pension Plan Funding Standard and Recovery Act, focusing on whether prior corrective actions were implemented and if the plan aligned with state laws and policies. The audit covered January 1, 2023, to December 31, 2024, confirming […]

October 3, 2025

City of McKeesport Officers and Employees Pension Plan – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of McKeesport Officers and Employees Pension Plan covered from January 1, 2022, to December 31, 2024, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. It aimed to assess corrective actions on previous audits and ensure compliance with state laws and plan provisions. Key audit […]

October 3, 2025

City of McKeesport Firefighters Pension Plan – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the City of McKeesport Firefighters Pension Plan for the period between January 1, 2022, and December 31, 2024, as per Act 205 requirements. The audit aimed to verify compliance with state laws, regulations, contracts, procedures, and policies. The methodology included verifying state aid deposits, employer and employee contributions, retirement […]

October 3, 2025

City of McKeesport Combined Pension Plan – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of McKeesport Combined Pension Plan, covering January 1, 2022, to December 31, 2024, assessed compliance with state laws, regulations, and local policies. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, this audit aimed to ensure the plan’s proper administration. The audit included verifying state aid deposits, […]

September 25, 2025

Seven Fields Borough Non-Uniformed Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Seven Fields Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to state laws, regulations, and corrective action on prior findings. The audit confirmed compliance with applicable statutes and policies, with evidence obtained indicating that officials appropriately addressed previous issues […]

September 25, 2025

Mount Pleasant Borough Non-Uniformed Pension Plan – Westmoreland County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Mount Pleasant Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with prior audit findings and state laws for the years 2023-2024. The audit aimed to verify if corrective actions were taken on previous findings and whether the pension plan adhered to […]

September 25, 2025

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

A compliance audit was conducted for the Clearfield Borough Non-Uniformed Pension Plan in Pennsylvania under Act 205 requirements. The audit aimed to determine if municipal officials have addressed previous findings and whether the pension plan complied with state laws and regulations. The audit spanned from January 1, 2023, to December 31, 2024, inspecting state aid […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General