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PA Department of the Auditor General

Nazareth Borough Police Pension Plan – Northampton County – Audit Period Ended December 31, 2023

In March 2025, a compliance audit was conducted on the Nazareth Borough Police Pension Plan in Northampton County, Pennsylvania. The audit was carried out under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. Its primary goal was to assess whether the pension plan adhered to relevant state laws, regulations, contracts, and […]

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Shickshinny Borough Police Pension Plan – Luzerne County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Shickshinny Borough Police Pension Plan covering January 1, 2020, to December 31, 2023, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The primary objective was to evaluate whether the pension plan adhered to applicable laws, regulations, contracts, procedures, and local policies. Audit procedures verified state aid […]

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Silver Spring Township Police Pension Plan – Cumberland County – Audit Period Ended December 31, 2023

A compliance audit of the Silver Spring Township Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on its administration in line with state laws, contracts, and local policies. The audit covered the period from January 1 to December 31, 2023, analyzing state aid allocation, employer and employee […]

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North Huntingdon Township Police Pension Plan – Westmoreland County – Audit Period Ended December 31, 2023

The compliance audit of the North Huntingdon Township Police Pension Plan was conducted based on the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), which mandates audits for municipalities receiving state aid for pension systems. This audit evaluated the plan’s compliance with relevant state laws, local ordinances, contracts, and administrative procedures, focusing on […]

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Mount Union Borough Police Pension Plan – Huntingdon County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Mount Union Borough Police Pension Plan, guided by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), to check if corrective actions from prior recommendations were implemented and to ensure compliance with relevant laws and policies. The audit, covering January 1, 2022, to December 31, 2023, […]

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Freeland Borough Police Pension Plan – Luzerne County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Freeland Borough Police Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to check if previous recommendations were implemented and ensure the pension plan adhered to laws and regulations. The audit found that the […]

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City of Coatesville Police Pension Plan – Chester County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit of the City of Coatesville Police Pension Plan covered January 1, 2021, to December 31, 2023, evaluating compliance with relevant legal and financial requirements. Conducted under Act 205’s authority, it aimed to ensure proper corrective actions were taken per prior audits and that the plan adhered to applicable laws, regulations, and policies. […]

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Northern Berks Regional Police Pension Plan – Berks County – Audit Period Ended December 31, 2023

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Dallas Borough Police Pension Plan – Luzerne County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the Dallas Borough Police Pension Plan was conducted for the period from January 1, 2020, to December 31, 2023. The audit, carried out under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess whether the pension plan was managed according to relevant state laws, regulations, contracts, procedures, and […]

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Pottstown Borough Police Pension Plan – Montgomery County – Audit Period Ended December 31, 2023

A compliance audit of the Pottstown Borough Police Pension Plan was conducted under the authority of Pennsylvania’s Act 205 to ensure compliance with state laws, regulations, and applicable policies. The audit focused on whether state aid, employer and employee contributions, retirement benefits, and compliance with the Deferred Retirement Option Plan were administered according to relevant […]

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