AuditsAudit Category: Municipal Pensions

December 19, 2025

Briar Creek Township Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted for the Briar Creek Township Non-Uniformed Pension Plan in Columbia County, Pennsylvania, covering from January 1, 2021, to December 31, 2024. The objectives were to assess corrective actions on prior findings and ensure the pension plan’s compliance with relevant laws and regulations. It was found that the plan was mostly […]

December 1, 2025

City of Bradford Comprehensive Municipal Pension Trust Fund – McKean County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the City of Bradford Municipal Pension Trust Fund for the period of January 1, 2023 to December 31, 2024. The audit evaluated compliance with applicable state laws and regulations in relation to the pension fund’s administration. Two objectives were set: assessing the adequacy of corrective actions for previous findings, […]

December 1, 2025

Elk Lick Township Non-Uniformed Pension Plan – Somerset County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Elk Lick Township Non-Uniformed Pension Plan, conducted under Act 205, assessed adherence to state laws and regulations concerning pension management. The audit reviewed state aid deposits, employer contributions compliance per governing documents, employee contributions accuracy, and the submission of the actuarial valuation report in alignment with Act 205. The plan, […]

December 1, 2025

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

The audit of the Brockway Borough Non-Uniformed Pension Plan focused on ensuring state aid was correctly processed, employer contributions were appropriate, and retirement benefits were accurately calculated. There were no required employee contributions as these were waived by the municipality. The audit confirmed compliance with all applicable statutes and found no instances of noncompliance with […]

December 1, 2025

Ellsworth Borough Non-Uniformed Money Purchase Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Ellsworth Borough Non-Uniformed Money Purchase Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), focusing on ensuring compliance with state laws, regulations, contracts, and policies. The audit assessed activities between January 1, 2024, and December 31, 2024, including state aid, […]

December 1, 2025

Ellsworth Borough Non-Uniformed Pension Plan – Washington County – Audit Period January 1, 2020 to November 3, 2021

The compliance audit of the Ellsworth Borough Non-Uniformed Pension Plan, covering January 1, 2020 to November 3, 2021, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objective was to ensure the pension plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Key areas examined included proper […]

December 1, 2025

Liverpool Township Non-Uniformed Pension Plan – Perry County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of Liverpool Township’s Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess if prior corrective actions were implemented and if the pension plan adhered to applicable laws and regulations. The audit confirmed compliance, except for the township’s failure to adopt mandatory […]

December 1, 2025

Pulaski Township Municipal Employee Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

An audit was conducted on the Pulaski Township Municipal Employee Pension Plan as required by the Municipal Pension Plan Funding Standard and Recovery Act. Analysis confirmed compliance, but one finding noted an improper actuarial valuation report filing for a deferred compensation plan, leading to incorrect state aid allocations. The pension plan participates in the Pennsylvania […]

November 24, 2025

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

A compliance audit was conducted on the Jackson Township Non-Uniformed Pension Plan covering January 1, 2021, to December 31, 2024, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The objectives were to verify corrective actions addressing previous audit findings and ensure the plan’s administration complied with state laws. The audit identified […]

November 24, 2025

City of Williamsport Officers’ and Employees’ Pension Plan – Lycoming County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Williamsport Officers’ and Employees’ Pension Plan for the period January 1, 2023, to December 31, 2024, aimed to assess whether the pension plan was managed according to applicable laws, regulations, and policies. The audit used methodologies including verifying the state aid deposits, checking employer and employee contributions, and […]

AuditsAudit Category: Municipal Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General