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PA Department of the Auditor General

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

A compliance audit of the former Clearfield Borough Police Pension Plan was conducted to ensure adherence to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit, covering January 1 to October 31, 2023, assessed state aid deposits, employer and employee contributions, and actuarial valuations for compliance with relevant laws and regulations. […]

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City of Warren Police Pension Plan – Warren County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit conducted on the City of Warren Police Pension Plan for January 1, 2023, to December 31, 2024, assessed adherence to state laws, regulations, and local policies, in light of the Municipal Pension Plan Funding Standard and Recovery Act. The objectives were to examine corrective actions from earlier findings and ensure compliance in […]

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Central Berks Regional Police Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2024

The Central Berks Regional Police Pension Plan in Berks County, Pennsylvania, underwent a compliance audit conducted by the Auditor General under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit, covering the period from January 1, 2024 to December 31, 2024, assessed whether the plan was administered in […]

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Ridley Park Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Ridley Park Borough Police Pension Plan in Delaware County, PA through December 31, 2024. The audit aimed to ensure compliance with state laws, regulations, contracts, administrative procedures, and local ordinances, as outlined by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit […]

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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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Pennsylvania Department
of the Auditor General