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PA Department of the Auditor General

City of Greensburg Non-Uniformed Pension Plan – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Greensburg’s Non-Uniformed Pension Plan for January 1, 2022, to December 31, 2024, aimed to verify corrective actions taken by municipal officials and evaluate compliance with state laws and procedures. The audit found the plan mostly compliant except for an underpayment of state aid due to incorrect certification data, […]

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Akron Borough Non-Uniformed Pension Plan – Lancaster County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Akron Borough Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted to evaluate adherence to state laws, regulations, contracts, procedures, and local policies. The audit, in accordance with Act 205 of 1984, assessed state aid deposits, employer contributions, benefit calculations, actuarial valuation reports, and the compliance […]

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Upper Moreland Township Non-Uniformed Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

In March 2026, a compliance audit was conducted on the Upper Moreland Township Non-Uniformed Pension Plan in Montgomery County, Pennsylvania. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), sought to verify corrective actions from past reports and ensure compliance with state laws, regulations, and local policies. […]

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Upper Moreland Township Firefighter’s Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Upper Moreland Township Firefighter’s Pension Plan to assess adherence to relevant state laws and regulations, in line with the Municipal Pension Plan Funding Standard and Recovery Act. The primary objectives were to verify corrective actions on previous audit findings and confirm the plan’s lawful administration. The audit focused […]

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North East Township Non-Uniformed Pension Plan – Erie County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the North East Township Non-Uniformed Pension Plan, conducted for January 1, 2021 to December 31, 2024, assessed adherence to state laws, regulations, contracts, administrative procedures, and local ordinances. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), the audit focused on verifying proper deposit of state aid, […]

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Forward Township Non-Uniformed Pension Plan – Allegheny County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Forward Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted to assess adherence to state laws and regulations. Undertaken under the Municipal Pension Plan Funding Standard and Recovery Act, the audit focused on municipal officials’ corrective actions concerning prior findings and compliance with administrative and […]

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

A compliance audit of the Duboistown Borough Non-Uniformed Pension Plan was conducted to assess adherence to state laws and regulations. The audit, based on Municipal Pension Plan Funding Standard and Recovery Act (Act 205), evaluated corrective actions from previous findings and compliance with regulations. The audit found multiple issues, including failure to deposit the full […]

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

A compliance audit was conducted on the Darlington Township Non-Uniformed Pension Plan in Beaver County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The objectives were to evaluate if appropriate actions were taken to address previous findings and assess if the pension plan adhered to relevant laws and […]

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Catawissa Borough Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Catawissa Borough Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, ensuring adherence to state laws, regulations, and policies. The audit verified that state aid and contributions were properly calculated and deposited. Actuarial reports for January […]

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Wolf Township Non-Uniformed Pension Plan – Lycoming County – Audit Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Wolf Township Non-Uniformed Pension Plan in Lycoming County, Pennsylvania, for the period from January 1, 2024, to December 31, 2024. The audit was carried out based on the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984) to ensure compliance with state […]

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Pennsylvania Department
of the Auditor General