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PA Department of the Auditor General

Lower Heidelberg Township Police Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Lower Heidelberg Township Police Pension Plan for the period covering January 1, 2024, to December 31, 2025, found that the plan was administered in accordance with state laws, regulations, and ordinances. Objectives of the audit included verifying corrective actions for prior findings and compliance with applicable laws. The audit assessed […]

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Laflin Borough Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Laflin Borough Police Pension Plan in Luzerne County, Pennsylvania. The audit was performed according to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), to ensure the plan’s administration complied with state laws and regulations. The audit covered contributions, state aid deposits, and actuarial valuations from […]

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Kulpmont Borough Police Pension Plan – Northumberland County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Kulpmont Borough Police Pension Plan, conducted under Act 205, assessed whether corrective actions were taken in response to previous findings and evaluated compliance with state laws and local policies. Covering the period from January 1, 2023, to December 31, 2025, the audit verified that state aid and contributions were made […]

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City of Aliquippa Police Pension Plan – Beaver County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the City of Aliquippa Police Pension Plan was conducted for the period from January 1, 2023, to December 31, 2025, evaluating compliance with state laws and regulations under Act 205. The audit aimed to verify corrective actions taken to address previous findings, ensuring the pension plan’s adherence to legal and procedural […]

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Center Township Police Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Center Township Police Pension Plan, conducted under Act 205, aimed to assess whether officials took corrective actions on prior findings and if the plan adhered to relevant regulations from January 1, 2024, to December 31, 2025. The audit verified the appropriation of state aid, compliance with employer and employee contribution […]

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Carlisle Borough Police Pension Plan – Cumberland County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Carlisle Borough Police Pension Plan, conducted under the authority of Act 205, aimed to verify if proper corrective actions were taken from prior findings and ensure compliance with state laws and regulations. The audit covered January 1, 2024, to December 31, 2025, reviewing state aid deposits, employer and employee contributions, […]

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Warwick Township Police Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Warwick Township Police Pension Plan for 2025 was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to verify compliance with state laws, regulations, and local policies. The audit focused on ensuring proper allocation of state aid, accurate calculation and deposition of employer and employee contributions, and compliance […]

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Sugarloaf Township Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Sugarloaf Township Police Pension Plan in Luzerne County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess whether the pension plan was administered in accordance with state laws, regulations, contracts, administrative procedures, and local policies. The audit covered the […]

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Stroud Area Regional Police Department Police Pension Plan – Monroe County – Reduced Period Engagement – Period Ended December 31, 2025

The Stroud Area Regional Police Department Police Pension Plan underwent a compliance audit for 2024-2025, as required by Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit assessed compliance with state laws, regulations, and local policies. Key findings included proper calculation and deposition of state aid, employer and employee […]

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Ohio Township Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Ohio Township Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on ensuring corrective measures for past issues were addressed and verifying compliance with relevant laws and regulations during the 2024-2025 period. Audit procedures included reviewing state aid […]

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