AuditsAudit Category: Police Pensions

April 7, 2025

Butler Township Police Pension Plan – Schuylkill County – Audit Period Ended December 31, 2023

A compliance audit conducted by the Auditor General of Pennsylvania assessed the Butler Township Police Pension Plan’s adherence to state laws, regulations, and policies, as required by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). Conducted for 2022 and 2023, the audit checked state aid deposits, employer and employee contributions, retirement benefits, […]

April 7, 2025

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

A compliance audit was conducted on the City of Sharon Police Pension Plan for the period from January 1, 2021, to December 31, 2023, with some evaluation of compliance beyond that period. The audit, mandated by Pennsylvania’s Act 205, aimed to assess the plan’s adherence to applicable state laws, regulations, and policies. The methodology involved […]

April 7, 2025

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

The compliance audit of the Coplay Borough Police Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions from prior reports and ensure compliance with relevant laws and regulations. Key findings showed general […]

April 7, 2025

Franklin Borough Police Pension Plan – Cambria County – Audit Period Ended December 31, 2023

In April 2025, a compliance audit was conducted on the Franklin Borough Police Pension Plan in Cambria County, Pennsylvania. This audit was necessitated by Act 205, which mandates audits of municipal pension plans that receive state aid. The audit aimed to verify corrective actions on prior findings and assess compliance with state laws and regulations. […]

April 3, 2025

West Manheim Township Police Pension Plan – York County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the West Manheim Township Police Pension Plan by the Auditor General under Act 205, covering January 1, 2023, to December 31, 2023. The audit aimed to assess compliance with state laws, regulations, and pension plan policies. It revealed that state aid was correctly deposited and employer contributions calculated according […]

April 3, 2025

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

The compliance audit of the Schuylkill Haven Borough Police Pension Plan for January 2020 to December 2023 was conducted to assess corrective actions from a previous report and ensure compliance with state laws and regulations. The audit followed guidelines from the Municipal Pension Plan Funding Standard and Recovery Act and examined annual state aid deposits, […]

April 3, 2025

North Middleton Township Police Pension Plan – Cumberland County – Audit Period Ended December 31, 2023

The compliance audit of the North Middleton Township Police Pension Plan was conducted to ensure adherence to state laws, regulations, contracts, procedures, and policies. The audit, not required to follow U.S. Government Auditing Standards, reviewed state aid deposits and employer and employee contributions for the year 2023. The audit concluded that the pension plan adhered […]

April 3, 2025

New Sewickley Township Police Pension Plan – Beaver County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the New Sewickley Township Police Pension Plan to assess adherence to state laws, regulations, contracts, administrative procedures, and local policies. The audit, authorized under Act 205, reviewed state aid determination, employer and employee contributions, retirement benefits, and the actuarial valuation report for accuracy and compliance during 2023. The audit […]

April 3, 2025

Lower Allen Township Police Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of the Lower Allen Township Police Pension Plan, covering January 1, 2019, to December 31, 2023, was conducted to assess adherence to state laws, regulations, and policies. The audit revealed that the pension plan mostly complied with applicable requirements, except for two significant issues: inadequate record-keeping and incorrect data submission leading to […]

April 3, 2025

Easttown Township Police Pension Plan – Chester County – Audit Period Ended December 31, 2023

The compliance audit of the Easttown Township Police Pension Plan, conducted under Act 205, assessed whether the plan was administered following state laws and regulations between January 2022 and December 2023. The audit verified the proper deposits of state aid, employer, and employee contributions and examined compliance with certain pension plan provisions. The audit concluded […]

AuditsAudit Category: Police Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General