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AuditsAudit Category: Police Pensions

October 24, 2025

Union Township Police Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Union Township Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to determine if the pension plan was managed according to applicable state laws, regulations, contracts, and local policies. The audit reviewed several aspects, […]

October 24, 2025

Liberty Borough Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Liberty Borough Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to verify compliance with state laws and regulations. The audit objectives focused on corrective actions taken by municipal officials and the administration of the pension plan […]

October 24, 2025

Cressona Borough Police Pension Plan – Schuylkill County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Cressona Borough Police Pension Plan in Schuylkill County, Pennsylvania, under the authority of Act 205, which mandates pension plan audits to ensure compliance with state laws and regulations. The audit covered activities from January 1, 2023, to December 31, 2024, aiming to verify corrective actions from previous findings […]

October 24, 2025

Brookville Borough Police Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Brookville Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to ensure the plan’s administration aligned with applicable laws and regulations from January 1, 2022, to December 31, 2024. The audit assessed state and employer contributions, employee deductions, and actuarial reporting. While generally […]

October 21, 2025

Hempfield Township Police Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Hempfield Township Police Pension Plan, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s administration for the year 2024. The objective was to ensure compliance with state laws, regulations, and plan provisions, particularly regarding the proper management of state aid, employer and employee contributions, and […]

October 15, 2025

Sharon Hill Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for the Sharon Hill Borough Non-Uniformed Union Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess the administration of the pension plan to ensure it complied with applicable state laws and policies. Covering the period from January 1 to […]

October 15, 2025

Lower Gwynedd Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

An audit of the Lower Gwynedd Township Police Pension Plan in Montgomery County, Pennsylvania, was conducted under the authority of Act 205 of 1984, focusing on compliance from January 1, 2023, to December 31, 2024. The audit verified compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Key aspects reviewed included the timely […]

October 15, 2025

City of Chester Police Pension Plan – Delaware County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Chester Police Pension Plan for 2023-2024 revealed several areas of concern, including noncompliance with prior audit recommendations and a funded ratio of only 44.2% as of January 2023, placing the city in Level III Severe Distress Status. The audit found repeated issues, such as failure to fully pay […]

October 3, 2025

West Earl Township Police Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the West Earl Township Police Pension Plan was conducted in accordance with the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The main objectives were to verify if corrective actions from the previous report were implemented and if the pension plan was managed in compliance with state […]

October 3, 2025

South Waverly Borough Police Pension Plan – Bradford County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the South Waverly Borough Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to determine whether prior corrective actions recommended were implemented and if the pension plan adheres to relevant state laws and regulations. For the audit period from January […]

AuditsAudit Category: Police Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General