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PA Department of the Auditor General

Lansdowne Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Lansdowne Borough Police Pension Plan was conducted to ensure adherence to state laws and local policies as per Act 205. The audit for 2025 verified proper determination and deposition of state aid, calculation of employer and employee contributions, disbursement of retirement benefits, and compliance with Deferred Retirement Option Plan (DROP) […]

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Malvern Borough Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Malvern Borough Police Pension Plan, governed by Act 205 and other relevant statutes, was conducted by the Auditor General to ensure proper management of state aid and compliance with applicable laws and regulations. For the period January 1, 2024, to December 31, 2025, the audit assessed whether prior recommendations were […]

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Palmer Township Police Pension Plan – Northampton County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Palmer Township Police Pension Plan to assess its administration in accordance with relevant laws, regulations, and policies per Act 205. The audit focused on ensuring proper determination and deposition of state aid, employer and employee contributions, accurate retirement benefits calculation, and adherence to Deferred Retirement Option Plan (DROP) […]

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Leechburg Borough Police Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Leechburg Borough Police Pension Plan was conducted as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). This audit aimed to assess whether previously recommended corrective actions were implemented and to ensure that the pension plan was administered in accordance with state laws, regulations, […]

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Upper Saucon Township Police Pension Plan – Lehigh County – Reduced Period Engagement – Period Ended December 31, 2025

In August 2026, a compliance audit was conducted on the Upper Saucon Township Police Pension Plan in Lehigh County, Pennsylvania, as authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). This audit aimed to ensure the pension plan’s administration complied with relevant laws and policies. The audit found an […]

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Sayre Borough Police Pension Plan – Bradford County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Sayre Borough Police Pension Plan in Bradford County, Pennsylvania, assessed the administration of the pension in alignment with state laws and local policies for the period from January 1, 2024, to December 31, 2025. The audit was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, without necessarily […]

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Parks Township Police Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit on the Parks Township Police Pension Plan, conducted under Act 205 of 1984, aimed to check corrective actions from a prior report and assess compliance with relevant laws and regulations. The audit covered the period from January 1, 2024, to December 31, 2025. Key audit areas included proper deposit of state aid, […]

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North Apollo Borough Police Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of North Apollo Borough Police Pension Plan, under the Municipal Pension Plan Funding Standard and Recovery Act, was conducted to ensure the plan’s administration adhered to state laws, regulations, and policies. The audit focused on assessing corrective actions from previous findings and reviewing the pension plan’s compliance from January 1, 2024, to […]

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Muncy Township Police Pension Plan – Lycoming County – Reduced Period Engagement – Period Ended December 31, 2025

The Muncy Township Police Pension Plan underwent a compliance audit for 2024 to 2025 to determine adherence to applicable state laws and regulations, specifically focusing on the proper deposit of state aid, calculation of employer contributions, and effectiveness of internal controls. The audit identified that the municipality failed to deposit the full state aid amount […]

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Seven Springs Borough Police Pension Plan – Somerset County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Seven Springs Borough Police Pension Plan in Somerset County, Pennsylvania. The audit, authorized by the Municipal Pension Plan Funding Standard and Recovery Act, aimed to determine the plan’s adherence to relevant laws, regulations, and policies between January 1, 2025, and December 31, 2025. The audit confirmed that state […]

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of the Auditor General