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PA Department of the Auditor General

Upper Merion Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Upper Merion Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the pension plan complied with relevant laws and regulations. The audit evaluated state aid deposits, employer and employee contribution calculations, and retirement benefit determinations to ensure compliance with the plan’s governing […]

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

A compliance audit of the Lawrence Park Township Police Pension Plan was conducted by the Auditor General under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. Key areas of focus included the proper determination and deposit of state aid, employer and employee contributions, and the preparation and submission of the actuarial […]

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Tiadaghton Valley Regional Police Pension Plan – Lycoming County – Audit Period January 1, 2021 to June 27, 2024

The compliance audit of the Tiadaghton Valley Regional Police Pension Plan, covering January 1, 2021, to June 27, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. Its objectives were to assess corrective actions from a prior report and check the plan’s compliance with relevant laws and regulations. The audit found […]

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Old Lycoming Township Police Pension Plan – Lycoming County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the Old Lycoming Township Police Pension Plan covering January 1, 2022, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to evaluate if prior corrective actions were implemented and if the plan adhered to relevant laws and regulations. The audit verified […]

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Lower Makefield Township Police Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Lower Makefield Township Police Pension Plan was conducted to ensure adherence to state laws, regulations, and other relevant procedures. The audit, reviewing activities from January to December 2024, assessed proper handling of state aid, employer and employee contributions, retirement benefits, an actuarial valuation report, and DROP provisions. The audit found […]

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Latimore Township Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Latimore Township Police Pension Plan in Adams County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to confirm the plan’s administration abided by state laws, regulations, contracts, and local policies. Focused on the 2024 calendar year, the audit verified state aid deposits’ […]

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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, […]

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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 […]

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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 […]

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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 […]

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