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PA Department of the Auditor General

California Borough Police Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the California Borough Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, not guided by Government Auditing Standards, aimed to assess corrective actions taken regarding previous findings and determine compliance with state laws, regulations, and policies. Key areas of review included the proper […]

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Conneaut Lake Regional Police Pension Plan – Crawford County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Conneaut Lake Regional Police Pension Plan for Crawford County, Pennsylvania, was conducted under the mandate of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if corrective actions from a prior finding were addressed and to ensure compliance with relevant state laws and regulations. The […]

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New Brighton Borough Police Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the New Brighton Borough Police Pension Plan was conducted under the authority of Pennsylvania’s Act 205, ensuring state aid to municipal pensions is used according to the law. The audit assessed the handling of state and employer contributions, employee deductions, retirement benefit disbursements, and the Deferred Retirement Option Plan. The plan […]

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City of Monessen Police Pension Plan – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Monessen Police Pension Plan for January 1, 2022, to December 31, 2024, aimed to assess corrective actions on prior findings and determine compliance with laws and regulations. The audit, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), found administration in compliance, […]

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

The compliance audit of the Verona Borough Police Pension Plan assessed its adherence to state laws and regulations for the period through December 31, 2024. Conducted under Act 205, the audit aimed to verify corrective actions on prior findings and ensure proper administration of the pension plan. It confirmed the correct deposit and administration of […]

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Greencastle Borough Police Pension Plan – Franklin County – Reduced Period Engagement – Period Ended December 31, 2024

In August 2025, a compliance audit was conducted on the Greencastle Borough Police Pension Plan. The audit evaluated whether the pension plan was being managed in line with state laws, regulations, and local policies and was authorized under Act 205, which mandates auditing municipalities that receive state aid. The audit through December 31, 2024, and […]

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

A compliance audit was conducted on the Cumberland Township Police Pension Plan to verify its adherence to state laws, regulations, and municipal policies for 2024. This audit was carried out under the Municipal Pension Plan Funding Standard and Recovery Act, which mandates audits for municipalities receiving state aid. The audit assessed whether state aid and […]

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Coudersport Borough Police Pension Plan – Potter County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Coudersport Borough Police Pension Plan to ensure adherence to state laws and regulations as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit covered through December 31, 2024, focusing on the proper calculation and deposition of state aid and employer contributions, as well as the […]

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

A compliance audit of the Clarion Borough Police Pension Plan was conducted through December 31, 2024, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure appropriate corrective actions were taken from prior reports and to verify compliance with state laws, regulations, contracts, […]

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Sharpsville Borough Police Pension Plan – Mercer County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for the Sharpsville Borough Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on two main objectives: verifying whether corrective actions from prior findings were implemented and assessing compliance with state laws, regulations, and local policies. The audit evaluated the proper determination and deposit of […]

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