AuditsAudit Category: Municipal Pensions

March 11, 2026

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

The compliance audit of the Castanea Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted to assess adherence to state regulations and local policies. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, aimed to verify the proper administration of state aid and employer contributions, compliance […]

March 6, 2026

Lower Providence Township Non-Uniformed Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Lower Providence Township Non-Uniformed Pension Plan, conducted per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to assess whether the plan adhered to state laws, regulations, contracts, procedures, and local policies. The audit covered January 1 to December 31, 2024, focusing on state aid, employer and […]

March 6, 2026

Lower Providence Township Money Purchase Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Lower Providence Township Money Purchase Pension Plan to assess its administration in accordance with state laws, regulations, contracts, and policies. The audit, performed under the authority of Act 205, covered the period from January 1, 2024, to December 31, 2024. It examined whether state aid was properly deposited, […]

March 6, 2026

Concord Township Non-Uniformed Pension Plan – Butler County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of Concord Township’s Non-Uniformed Pension Plan for 2023-2024 was conducted, ensuring adherence to state laws and the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit verified correct state aid deposits, employer contributions, and compliance with plan provisions. Notably, the audit revealed two findings: an underpayment of state aid […]

March 2, 2026

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

A compliance audit of the Franklintown Borough Non-Uniformed Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether corrective actions were taken based on previous findings and if the pension plan complied with relevant laws and policies. The audit evaluated state aid […]

February 26, 2026

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

The audit for the Hunlock Township Non-Uniformed Pension Plan covered the period from January 1, 2021, to December 31, 2024, pursuant to the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if previous findings were addressed and if the plan was compliant with relevant laws, regulations, and policies. Methods included […]

February 23, 2026

City of Sunbury Police Pension Plan – Northumberland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Sunbury Police Pension Plan, conducted for the period from January 1, 2022, to December 31, 2024, assessed the plan’s compliance with relevant state laws, regulations, and local policies. The audit aimed to verify that financial procedures, including the calculation and deposition of state and employee contributions, were accurately […]

February 23, 2026

City of Sunbury Non-Uniformed Defined Contribution Pension Plan – Northumberland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Sunbury’s Non-Uniformed Defined Contribution Pension Plan, covering January 1, 2022, to December 31, 2024, was conducted under the directive of the Municipal Pension Plan Funding Standard and Recovery Act, also known as Act 205. The audit aimed to assess plan compliance with state laws, regulations, local ordinances, and […]

February 23, 2026

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

A compliance audit of the City of Sunbury Non-Uniformed Pension Plan was conducted for the period from January 1, 2022, to December 31, 2024, to ensure adherence to state laws, regulations, and local policies. The objectives were to check corrective actions on prior findings and compliance with applicable regulations. The audit showed overall compliance, except […]

February 23, 2026

Steel Rivers Council of Governments Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit conducted on the Steel Rivers Council of Governments Non-Uniformed Pension Plan in Allegheny County, PA, aimed to ensure administrative compliance with Act 205 requirements, focusing on state laws, regulations, and procedures. The audit reviewed state aid, employer contributions, employee contributions, retirement benefits, actuarial reporting, and fund transfers. It found two significant issues: […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General