AuditsAudit Category: Municipal Pensions

May 6, 2026

Edinboro Borough Non-Uniformed Defined Contribution Pension Plan – Erie County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Edinboro Borough Non-Uniformed Defined Contribution Pension Plan was conducted as required by the Municipal Pension Plan Funding Standard and Recovery Act. The objective was to assess if the pension plan was following applicable state laws, regulations, administrative procedures, and local policies. The audit involved reviewing state aid, employer, and employee […]

May 6, 2026

Edinboro Borough Non-Uniformed Defined Benefit Pension Plan – Erie County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit conducted for the Edinboro Borough Non-Uniformed Defined Benefit Pension Plan, as required by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to determine if the plan adhered to applicable state laws, regulations, contracts, administrative procedures, and local policies. The audit covered the period from January 1, […]

May 6, 2026

Dauphin Borough Non-Uniformed Pension Plan – Dauphin County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Dauphin Borough Non-Uniformed Pension Plan, conducted under Act 205 of 1984, aimed to ensure the plan’s administration complied with relevant state laws, regulations, contracts, and local policies for the period January 1 to December 31, 2025. The objectives of the audit included verifying proper state aid deposits, assessing employer contribution […]

May 6, 2026

Conyngham Borough Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Conyngham Borough Non-Uniformed Pension Plan, conducted under Act 205, examined compliance with state laws, regulations, contracts, and local policies. The audit covered January 1, 2025, to December 31, 2025, assessing the proper deposit of state aid, employer contributions, and actuarial valuations. The plan, operational since January 1, 1988, has no […]

May 6, 2026

City of Wilkes-Barre Aggregated Pension Trust Fund – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Wilkes-Barre Aggregated Pension Trust Fund covered the period from January 1, 2023, to December 31, 2024. Conducted under Act 205, the audit’s objectives were to assess the implementation of corrective actions from prior reports and ensure the fund’s administration complied with relevant laws and policies. The audit evaluated […]

May 6, 2026

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

The compliance audit of the City of Clairton Non-Uniformed Pension Plan, covering January 1, 2022 to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to ensure compliance with state laws and regulations. The audit explored whether municipal officials rectified issues highlighted in the previous report and evaluated ongoing […]

May 6, 2026

City of Clairton Firemen’s Pension Plan – Allegheny County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Clairton Firemen’s Pension Plan focused on evaluating compliance with state laws, regulations, contracts, and local ordinances from January 1, 2022, to December 31, 2024. The audit aimed to assess if corrective actions suggested in prior reports were implemented and if the pension plan was administered following applicable legal […]

May 4, 2026

Penn Township Non-Uniformed Pension Plan – Snyder County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the Penn Township Non-Uniformed Pension Plan for the period from January 1, 2022, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine whether the pension plan was managed in accordance with state laws, regulations, contracts, and ordinances. Key findings […]

April 27, 2026

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

The compliance audit of the Kenhorst Borough Non-Uniformed Pension Plan, covering the period from January 1, 2021, to December 31, 2024, aimed to evaluate municipal actions on prior recommendations and ensure the plan’s administration adhered to relevant legal and regulatory standards. Utilizing Act 205 authority, the audit assessed pension plan management, accuracy of state aid […]

April 27, 2026

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

A compliance audit conducted on the Farmington Township Non-Uniformed Pension Plan for January 1, 2021, to December 31, 2024, evaluated adherence to applicable laws and prior recommendations. The audit found partial compliance with previous recommendations, revealing issues such as the receipt of state aid exceeding entitlement, incorrect data submission on certification forms resulting in state […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General