AuditsAudit Category: Municipal Pensions

June 16, 2026

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

The compliance audit of the Dunbar Township Non-Uniformed Pension Plan in Fayette County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to evaluate whether the plan was administered in compliance with applicable laws and regulations from January 1, 2025, to December 31, 2025. The audit reviewed state […]

June 16, 2026

Bear Creek Township Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

In June 2026, a compliance audit was conducted on the Bear Creek Township Non-Uniformed Pension Plan in Luzerne County, Pennsylvania. This audit adhered to the requirements of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984, as amended), which mandates audits of municipal pension plans receiving state aid. Although not following […]

June 10, 2026

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

A compliance audit of the Wyoming Borough Non-Uniformed Pension Plan, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed the administration of the pension plan from January 1, 2025, to December 31, 2025. The audit’s objective was to ensure compliance with applicable state laws, regulations, contracts, and policies. The investigation […]

June 10, 2026

Upper Darby Township Municipal Employees Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The Upper Darby Township Municipal Employees Pension Plan underwent a compliance audit for the period of January 1, 2024, to December 31, 2024, and the audit revealed the plan was administered in alignment with state laws, regulations, contracts, and policies. The audit, in line with the Municipal Pension Plan Funding Standard and Recovery Act, assessed […]

June 10, 2026

Upper Darby Township Firemen’s Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Upper Darby Township Firemen’s Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, evaluated if the plan adhered to applicable state laws, regulations, administrative procedures, contracts, and local ordinances. The audit covered specific aspects, including state aid deposits, employer and employee contributions, retirement benefits, and actuarial […]

June 10, 2026

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

The compliance audit of the Mohnton Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to ensure administration compliance with relevant state laws, regulations, and plan provisions. The audit covered the period from January 1, 2025, to December 31, 2025, verifying the timely deposit […]

June 10, 2026

City of Johnstown Comprehensive Municipal Pension Trust Fund – Cambria County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Johnstown Comprehensive Municipal Pension Trust Fund, covering January 1, 2022, to December 31, 2024, assessed adherence to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to check corrective actions on prior findings and compliance with state laws and regulations concerning the pension […]

June 10, 2026

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

The compliance audit of the Brady Township Non-Uniformed Pension Plan, covering January 1, 2021 to December 31, 2024, found several issues related to compliance with state laws and regulations. The audit aimed to verify corrective actions on previous findings and ensure the pension plan’s administration adhered to pertinent legislation and local policies. Despite cooperation from […]

June 9, 2026

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

A compliance audit was conducted on the Wayne Township Non-Uniformed Pension Plan for the period of January 1, 2021, to December 31, 2024, without following Government Auditing Standards. The objective was to assess if the plan was managed in accordance with state laws and local policies. The audit found generally compliant administration except for four […]

June 9, 2026

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

A compliance audit was conducted on the Hamilton Township Non-Uniformed Pension Plan to determine if it adhered to applicable state laws, regulations, contracts, administrative procedures, and local policies. The objective was to verify the correct determination and deposition of state aid, the calculation and deposition of employer contributions, and compliance with actuarial reporting requirements. The […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General