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PA Department of the Auditor General

Womelsdorf Borough Police Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Womelsdorf Borough Police Pension Plan aimed to verify compliance with state laws, regulations, and local ordinances. For 2025, it assessed state aid deposits, employer contribution calculations, and compliance regarding an unallocated insurance contract. The review also ensured actuarial valuation reports were submitted timely and accurately as per Act 205. No […]

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Salem Township Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Salem Township Police Pension Plan in Luzerne County, Pennsylvania, for the year 2025. This audit was carried out under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). Although not in accordance with Government Auditing Standards, the audit ensured that the plan complied with […]

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Factoryville Borough Police Pension Plan – Wyoming County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Factoryville Borough Police Pension Plan was conducted for the period January 1, 2021, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if previous recommendations were implemented and to ensure compliance with state laws and plan regulations. It found that […]

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Cochranton Borough Police Pension Plan – Crawford County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Cochranton Borough Police Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted under the guidelines set by the Municipal Pension Plan Funding Standard and Recovery Act, Act 205. The audit aimed to assess whether previous corrective actions were implemented and if the pension plan complied with relevant […]

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Stoneboro Borough Police Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Stoneboro Borough Police Pension Plan was conducted according to the Pennsylvania Municipal Pension Plan Funding Standard and Recovery Act, covering the period from January 1, 2025, to December 31, 2025. The objective was to assess if the pension plan was managed in compliance with state laws, regulations, contracts, administrative procedures, […]

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West Brandywine Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of West Brandywine Township Police Pension Plan in Chester County, Pennsylvania, for the year ending December 31, 2025, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the pension plan was administered according to applicable state laws, contracts, and regulations. […]

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Tunkhannock Borough Police Pension Plan – Wyoming County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Tunkhannock Borough Police Pension Plan was conducted to ensure adherence to pertinent state laws and regulations, as mandated by Act 205 of 1984, covering January 1, 2024, to December 31, 2025. The audit checked if municipal officials addressed previously identified issues and confirmed that the pension plan followed applicable state […]

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Ralpho Township Police Pension Plan – Northumberland County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Ralpho Township Police Pension Plan was conducted to ensure adherence to state laws and regulations, specifically Act 205, as well as local policies. The audit focused on verifying proper state aid deposit, appropriate calculation and deposit of both employer and employee contributions, and compliance with relevant legal and administrative requirements […]

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Mount Joy Borough Police Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Mount Joy Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), sought to assess whether the plan adhered to state laws, regulations, and policies, and if corrective actions from prior reports were implemented. Covering January 1, 2024, to December 31, 2025, the […]

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Mahoning Township Police Pension Plan – Carbon County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Mahoning Township Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), focusing on compliance with state laws, regulations, and local policies. The audit, which was not conducted according to Government Auditing Standards, covered activities from January 1, 2025, to December 31, 2025. […]

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