AuditsAudit Category: Municipal Pensions

March 18, 2026

Union City Borough Non-Uniformed Pension Plan – Erie County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Union City Borough Non-Uniformed Pension Plan, conducted by the Auditor General for the period January 1, 2021, to December 31, 2024, aimed to confirm adherence to relevant state laws, regulations, and policies. The audit verified that state aid was accurately determined, employer and employee contributions were calculated and deposited correctly, […]

March 18, 2026

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

A compliance audit was conducted on the Tullytown Borough Non-Uniformed Pension Plan in Bucks County, Pennsylvania, in line with Act 205 of 1984. The audit aimed to verify if the pension plan adhered to relevant state laws, regulations, and local policies for the period from January 1, 2024, to December 31, 2024. The audit included […]

March 18, 2026

City of Philadelphia Municipal Pension Fund – Philadelphia County – Audit Period July 1, 2022 to June 30, 2024

The compliance audit of the City of Philadelphia Municipal Pension Fund, covering July 1, 2022, to June 30, 2024, assessed compliance with applicable state laws, regulations, and policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), the audit found that the pension fund was generally […]

March 18, 2026

City of Nanticoke Non-Uniformed Pension Plan – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Nanticoke Non-Uniformed Pension Plan, conducted for January 1, 2023, to December 31, 2024, assessed adherence to state laws, regulations, and local policies. The audit evaluated the proper calculation and deposit of state aid, employer, and employee contributions using governing documents and legal criteria. The results showed that the […]

March 18, 2026

City of Nanticoke Firemen’s Pension Plan – Luzerne County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Nanticoke Firemen’s Pension Plan was conducted for the period from January 1, 2023, to December 31, 2024, following the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) requirements. The audit aimed to assess administrative compliance with state laws, regulations, contracts, and local policies. It covered the […]

March 18, 2026

City of Beaver Falls Non-Uniformed Pension Plan – Beaver County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit for the City of Beaver Falls Non-Uniformed Pension Plan covered the period from January 1, 2023, to December 31, 2024. Conducted under Act 205 authority, the audit assessed compliance with state laws and regulations regarding the pension plan’s administration. It specifically aimed to determine if the city had addressed previous findings and […]

March 18, 2026

City of Beaver Falls Firemen’s Pension Plan – Beaver County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Beaver Falls Firemen’s Pension Plan was conducted for the period January 1, 2023, to December 31, 2024. The audit aimed to determine if prior corrective actions were taken and if the pension plan complied with state laws and regulations. The methodology included verifying state aid deposits, ensuring proper […]

March 18, 2026

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

The compliance audit of the Brecknock Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, assessed the township’s adherence to state laws and regulations. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, the audit aimed to verify implementations of prior recommendations and overall compliance. Evidence supported […]

March 18, 2026

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

A compliance audit of the Bedminster Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. It aimed to assess corrective actions from prior findings and verify plan administration compliance with state laws and policies. The audit revealed compliance in significant […]

March 11, 2026

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

A compliance audit of the Homestead Borough Non-Uniformed Pension Plan, conducted by the Auditor General based on the Municipal Pension Plan Funding Standard and Recovery Act, revealed significant non-compliance issues. The audit, covering January 1, 2021, to December 31, 2024, highlighted failures in depositing state aid into an eligible pension plan, meeting the minimum municipal […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General