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PA Department of the Auditor General

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

A compliance audit was conducted on the Franklin Park Borough Police Pension Plan in Allegheny County, PA, to assess adherence to state laws and regulations. The audit covered the period from January 1, 2023, to December 31, 2023, and evaluated whether state aid and contributions were properly determined, deposited, and administered as per Act 205 […]

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City of Reading Police Pension Plan – Berks County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the City of Reading Police Pension Plan, conducted for the period from January 1, 2022, to December 31, 2023, was executed as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, not governed by Government Auditing Standards, aimed to assess the plan’s adherence to […]

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

A compliance audit was conducted for the Harveys Lake Borough Police Pension Plan covering January 1, 2020, to December 31, 2023. The audit aimed to ensure municipal officials had addressed previous findings and that the pension plan was in line with state laws, regulations, and policies. The audit confirmed proper state aid determination and deposit […]

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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, […]

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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 […]

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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 […]

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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. […]

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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 […]

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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, […]

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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 […]

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Pennsylvania Department
of the Auditor General