AuditsAudit Category: Police Pensions

January 27, 2026

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

The compliance audit of the Upland Borough Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act and focused on compliance with state laws, regulations, contracts, and local ordinances. The audit aimed to verify if the pension plan administered state aid, employer contributions, and employee contributions appropriately from January 1, […]

January 27, 2026

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

The Shippingport Borough Police Pension Plan underwent a compliance audit to assess whether corrective actions had been implemented from a previous audit and to ensure compliance with relevant laws and policies. The audit, covering periods from 2020 to 2024, found issues similar to previous audits, such as incorrect data on Certification Form AG 385, leading […]

January 27, 2026

Northern Regional Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

In January 2026, a compliance audit of the Northern Regional Police Pension Plan in Allegheny County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). This audit assessed whether the pension plan complied with relevant state laws, regulations, contracts, administrative procedures, and local ordinances for the period […]

January 27, 2026

Hamiltonban Township Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

In January 2026, an audit was conducted on the Hamiltonban Township Police Pension Plan in Adams County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions on prior findings and ensure compliance with state laws and local ordinances for the police pension plan. For the audit […]

January 27, 2026

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

The Columbia Borough Police Pension Plan underwent a compliance audit based on the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to check whether prior corrective actions were taken following previous findings and if the pension plan adhered to relevant state laws, contracts, and policies. Through the audit, spanning January 1, 2023, […]

January 21, 2026

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

A compliance audit was conducted for the Johnsonburg Borough Police Pension Plan, as mandated by Pennsylvania’s Act 205, which oversees municipal pension plans receiving state aid. The audit, spanning January 1, 2023, to December 31, 2024, aimed to ensure corrective actions from prior findings were addressed and verify compliance with state laws and regulations. The […]

January 21, 2026

East Fallowfield Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the East Fallowfield Township Police Pension Plan was conducted by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether municipal officials took corrective actions based on prior findings and ensured compliance with applicable regulations. Evidence was collected for determining if state […]

January 21, 2026

Cranberry Township Police Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

An audit was conducted on the Cranberry Township Police Pension Plan under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The objective was to assess whether the plan adhered to state laws, regulations, contracts, procedures, and local ordinances. The audit covered periods from January 1, 2023, to […]

January 21, 2026

City of Dubois Police Pension Plan – Clearfield County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the City of DuBois Police Pension Plan, covering January 1, 2022, to December 31, 2024. The audit, authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to verify compliance with state laws, regulations, contracts, and local policies. The methodology included verifying state […]

January 21, 2026

Cheltenham Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of Cheltenham Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with applicable laws and policies from January 1, 2024, to December 31, 2024. The audit evaluated the proper handling and deposit of state aid, calculation and deposit of employer and employee contributions, calculation […]

AuditsAudit Category: Police Pensions

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General