AuditsAudit Category: Municipal Pensions

October 29, 2025

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

A compliance audit of the Patterson Township Non-Uniformed Pension Plan was conducted to ensure adherence to state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, covering January 1 to December 31, 2024, assessed the proper determination and deposition of state aid pursuant to Act 205, examined employer contribution compliance, and verified the accuracy […]

October 29, 2025

Oil Creek Township Non-Uniformed Pension Plan – Venango County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of Oil Creek Township Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to assess whether prior corrective actions were taken and ensure compliance with state laws and procedures. The audit revealed that from January 1, 2023, to December […]

October 29, 2025

Homer City Borough Police Pension Plan – Indiana County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Homer City Borough Police Pension Plan in Indiana County, Pennsylvania, to ensure administration in compliance with state laws and regulations, as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit covered the period from January 1, 2024, to December 31, 2024, […]

October 29, 2025

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

The compliance audit of the Homer City Borough Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, evaluated whether municipal officials took corrective actions from the prior report and assessed the plan’s compliance with relevant state laws from January 1, 2023, to December 31, 2024. Key findings […]

October 29, 2025

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

A compliance audit of the Frenchcreek Township Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), covering the period from January 1, 2023, to December 31, 2024. The objectives were to evaluate corrective action on prior findings and compliance with relevant laws and procedures. The audit determined […]

October 29, 2025

Forest Lake Township Non-Uniformed Pension Plan – Susquehanna County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Forest Lake Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, assessed compliance with state laws and suggested corrective actions from prior reports. The audit, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), evaluated whether state aid and contributions were managed according […]

October 29, 2025

Downingtown Borough Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Downingtown Borough Police Pension Plan for 2024 was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed whether the pension plan was compliant with state laws, regulations, and local policies. Key audit areas included verifying the accuracy and timely deposit of state […]

October 29, 2025

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

A compliance audit of the Downingtown Borough Non-Uniformed Pension Plan was conducted according to the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. The audit covered state aid and employer contributions from January 1, 2024, to December 31, 2024. The audit […]

October 29, 2025

Conewago Township Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Conewago Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to verify compliance with state laws, regulations, and other policies from January 1, 2023, to December 31, 2024. The audit assessed the proper determination and deposition of state aid, employer and employee contributions, […]

October 29, 2025

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

A compliance audit was conducted on the Conewago Township Non-Uniformed Pension Plan, consistent with the Municipal Pension Plan Funding Standard and Recovery Act, to ensure adherence to state laws, regulations, and local policies. State aid allocations and employer contributions for 2023 and 2024 were inspected to verify they were deposited according to Act 205 requirements. […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General