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PA Department of the Auditor General

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

A compliance audit was conducted on the Cumberland Township Police Pension Plan to verify its adherence to state laws, regulations, and municipal policies for 2024. This audit was carried out under the Municipal Pension Plan Funding Standard and Recovery Act, which mandates audits for municipalities receiving state aid. The audit assessed whether state aid and […]

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

A compliance audit was conducted on the Coudersport Borough Police Pension Plan to ensure adherence to state laws and regulations as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit covered through December 31, 2024, focusing on the proper calculation and deposition of state aid and employer contributions, as well as the […]

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

A compliance audit of the Clarion Borough Police Pension Plan was conducted through December 31, 2024, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure appropriate corrective actions were taken from prior reports and to verify compliance with state laws, regulations, contracts, […]

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

The compliance audit for the Sharpsville Borough Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on two main objectives: verifying whether corrective actions from prior findings were implemented and assessing compliance with state laws, regulations, and local policies. The audit evaluated the proper determination and deposit of […]

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Munhall Borough Police Pension Plan – Allegheny County – Audit Period January 1, 2019 To December 31, 2023

The audit of Munhall Borough’s Police Pension Plan for January 1, 2019, to December 31, 2023, aimed to assess if corrective actions were taken from prior findings and if the pension plan complied with applicable regulations. While borough officials addressed issues from the prior report, significant record-keeping deficiencies were identified, limiting the audit’s scope. The […]

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

The compliance audit of the Bridgeport Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess corrective actions taken following previous findings and ensure compliance with applicable laws and policies. The audit focused on verifying the proper deposit of state aid, accurate calculation of employer and employee […]

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Pennsylvania Department
of the Auditor General