AuditsAudit Category: Municipal Pensions

January 28, 2026

Springfield Township Civilian Employees Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Springfield Township Civilian Employees Pension Plan was conducted to determine if the plan was administered following applicable state laws, regulations, and policies. The audit, covering a period ending December 31, 2024, verified the proper determination and deposit of state aid and employer contributions and assessed the disbursement of retirement benefits. […]

January 27, 2026

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

The compliance audit of the Upper Southampton Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the pension plan adhered to state laws, regulations, and local ordinances for 2024. The audit focused on verifying proper determination and deposit of state aid, employer and employee […]

January 27, 2026

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

A compliance audit was conducted on the Upland Borough Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering January 1 to December 31, 2024, aimed to verify compliance with state laws, regulations, and policies by examining state aid deposits, employer contributions, and retirement benefits. The audit confirmed correct […]

January 27, 2026

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

The compliance audit of the Shippingport Borough Non-Uniformed Union Pension Plan, conducted under Act 205, assessed whether municipal officials addressed previous findings and ensured compliance with pertinent laws and policies. The audit confirmed that the plan was generally compliant but identified a recurring issue involving incorrect data on Certification Form AG 385, which caused state […]

January 27, 2026

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

The compliance audit of the Shippingport Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed the plan’s adherence to state laws, regulations, and policies during January 1, 2023, to December 31, 2024. The audit aimed to verify proper corrective actions on previous findings and confirm that […]

January 27, 2026

Northern Regional Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Northern Regional Non-Uniformed Pension Plan, authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed compliance with applicable laws, regulations, and policies. Conducted for the period January 1, 2024, to December 31, 2024, the audit verified timely and correct state aid deposits, employer contributions, and employee […]

January 27, 2026

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

A compliance audit was conducted on the Hamiltonban Township Non-Uniformed Pension Plan as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed at verifying compliance with state laws and evaluating corrective actions based on prior findings. It focused on several aspects, including the proper determination and deposit of state aid, employer […]

January 27, 2026

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

A compliance audit was conducted on the Fawn Township Non-Uniformed Pension Plan in York County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. This audit, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), evaluated if the plan complied with applicable state laws, regulations, contracts, administrative procedures, and local […]

January 27, 2026

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

The compliance audit of the Edgmont Township Non-Uniformed Pension Plan in Delaware County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on ensuring compliance with state laws and prior audit recommendations. The audit, which covered the period from January 1, 2023, to December 31, 2024, revealed two significant findings. […]

January 27, 2026

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

The compliance audit of the Columbia Borough Non-Uniformed Pension Plan assessed adherence to applicable state laws and local regulations under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit focused on verifying corrective actions to address prior findings and checking if the pension plan was administered appropriately from January […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General