AuditsAudit Category: Municipal Pensions

September 4, 2025

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

The compliance audit of the Pine Creek Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to determine whether municipal officials had addressed previous audit findings and whether the plan was administered in compliance with relevant laws and regulations. The audit evaluated the proper management of state aid, […]

September 4, 2025

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

A compliance audit of the Leacock Township Non-Uniformed Pension Plan, conducted under the authority of Act 205, revealed that the plan was administered in accordance with state laws, regulations, and local policies through December 31, 2024. The audit assessed corrective actions from a prior report and compliance with state aid and employer contribution requirements. No […]

September 4, 2025

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

The compliance audit of the Greencastle Borough Non-Uniformed Pension Plan in Franklin County, Pennsylvania, through December 31, 2024, was conducted as necessitated by Act 205. The audit aimed to confirm corrective actions on prior findings and ensure compliance with state laws and regulations. The audit included verifying timely state aid deposits, employer contributions, and the […]

September 4, 2025

East Donegal Township Non-Uniformed Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the East Donegal Township Non-Uniformed Pension Plan, conducted under Act 205, assessed compliance with state laws and regulations. Focusing through December 31, 2024, the audit sought to verify corrective measures from a prior report and ensure the pension plan’s administration adhered to legal guidelines. Key audit procedures included verifying the timely […]

September 4, 2025

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

The compliance audit of the Cumberland Township Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the plan was managed in accordance with relevant laws and policies. The audit through December 31, 2024, evaluated state aid deposits, employer contributions, employee contribution requirements, retirement benefit calculations for a retired […]

September 4, 2025

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

In August 2025, a compliance audit was conducted on the Coudersport Borough Non-Uniformed Pension Plan in Potter County, Pennsylvania. This audit, performed under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, aimed to ensure compliance with state laws, regulations, and policies regarding pension plan administration. The audit reviewed through December 31, […]

September 4, 2025

Clarion Borough General Employees’ Pension Plan – Clarion County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of Clarion Borough’s General Employees’ Pension Plan assessed adherence to state laws and regulations for the period through December 31, 2024. The audit, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to verify proper administration of the pension plan covering state aid deposits, […]

August 27, 2025

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

The compliance audit of the Sharpsville Borough Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, evaluated its administration. The audit focused on whether the borough had addressed previous findings and complied with applicable laws and regulations. Key objectives included verifying state aid deposition, employer contributions, benefit […]

August 26, 2025

East Deer Township Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the East Deer Township Police Pension Plan, conducted under the authority of Act 205, evaluated the township’s adherence to regulations governing municipal pension plans receiving state aid. The audit verified appropriate corrective actions following prior findings, compliance with fund deposit regulations, accurate calculation of employer contributions, and timely submission of actuarial […]

August 26, 2025

East Deer Township Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the East Deer Township Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, under Act 205 of 1984. The audit aimed to verify if corrective actions were taken regarding a prior finding and if the pension plan was administered in compliance with relevant laws, regulations, and policies. The audit assessed areas […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General