AuditsAudit Category: Municipal Pensions

June 29, 2026

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

A compliance audit was conducted on the North Braddock Borough Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, for the plan years 2024 and 2025. The audit, pursuant to Act 205, examined whether state aid was appropriately handled, employer and employee contributions were calculated and deposited correctly, and compliance with state laws and regulations was maintained. […]

June 29, 2026

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

The compliance audit of Milford Borough’s Non-Uniformed Pension Plan, covering the period from January 1, 2025, to December 31, 2025, was conducted to assess whether the plan adhered to relevant state laws, regulations, and policies. The audit, not required to follow Government Auditing Standards, aimed to verify compliance in several areas, such as state aid […]

June 29, 2026

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

A compliance audit of the McDonald Borough Non-Uniformed Pension Plan in Washington County, PA, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify that the pension plan complied with applicable laws, regulations, contracts, and policies. The audit covered the entire year of 2025, examining state […]

June 29, 2026

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

A compliance audit of the Leesport Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. It aimed to assess adherence to state laws, regulations, contracts, and policies. Spanning January 1, 2025, to December 31, 2025, the audit verified the timely deposit of state aid and employer contributions in […]

June 29, 2026

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

The compliance audit of Hooversville Borough’s Non-Uniformed Pension Plan, conducted under the authority of Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act, evaluated compliance with state laws, regulations, and policies. The audit, covering January to December 2025, verified state aid deposits, employer contribution calculations, and actuarial report submission compliance. Findings showed the plan was […]

June 29, 2026

Hereford Township Non-Uniformed Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted for the Hereford Township Non-Uniformed Pension Plan in Berks County, PA, under the Municipal Pension Plan Funding Standard and Recovery Act to ensure it complied with state laws and guidelines. The audit, covering January 1 to December 31, 2025, assessed if the state aid was managed appropriately, employer contributions were […]

June 29, 2026

Delaware Township Non-Uniformed Pension Plan – Pike County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Delaware Township Non-Uniformed Pension Plan as per the Municipal Pension Plan Funding Standard and Recovery Act to ensure the plan’s adherence to state regulations. The audit determined that the plan complied with state laws, regulations, contracts, administrative procedures, and local ordinances for the period reviewed, addressing prior issues […]

June 29, 2026

Coolbaugh Township Non-Uniformed Pension Plan – Monroe County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Coolbaugh Township Non-Uniformed Pension Plan in Monroe County, Pennsylvania, as per the Municipal Pension Plan Funding Standard and Recovery Act requirements. The audit aimed to determine the plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances and policies for 2025. The audit methods included verifying […]

June 24, 2026

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

An audit of the Saxonburg Borough Non-Uniformed Pension Plan assessed compliance with state laws and requirements from January 2024 to December 2025. The audit objectives were to verify implementation of corrective actions from a prior audit and evaluate legal compliance in plan administration. Audit procedures confirmed that the Saxonburg Borough pension plan largely complied with […]

June 24, 2026

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

A compliance audit was conducted on the Ridgway Borough Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act. This audit focused on the proper administration of the pension plan in line with state laws, regulations, contracts, procedures, and policies for the year 2025. Key aspects examined included the accuracy and timeliness […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General