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PA Department of the Auditor General

Milford Borough Police Pension Plan – Pike County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Milford Borough Police Pension Plan was conducted for the year 2025, as mandated by Pennsylvania’s Act 205. The audit aimed to ensure compliance with applicable state laws, regulations, administrative procedures, and local policies. Key areas assessed included the proper deposit of state aid, employer contributions, actuarial valuations, and the terms […]

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McDonald Borough Police Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the McDonald Borough Police Pension Plan was conducted for the period January 1, 2024, to December 31, 2025, to ensure adherence to state laws and regulations. The audit assessed whether corrective actions were taken addressing past findings and verified compliance with funding and contribution requirements under Act 205 and other applicable […]

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Hooversville Borough Police Pension Plan – Somerset County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Hooversville Borough Police Pension Plan, conducted as per Act 205, aimed to verify if the plan was managed following applicable state laws, regulations, contracts, and local policies. The audit covered the period from January 1, 2025, to December 31, 2025, evaluating the proper handling of state aid, employer and employee […]

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Bryn Athyn Borough Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2025

The Bryn Athyn Borough Police Pension Plan was audited to ensure compliance with Act 205, which mandates the audit of municipal pension plans receiving state aid. The audit, covering January 1, 2025, to December 31, 2025, assessed whether state and employer contributions were correctly determined, deposited, and complied with all relevant laws and regulations. Key […]

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Saxonburg Borough Police Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Saxonburg Borough Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit examined whether past corrective actions were taken and if the plan was managed according to applicable laws, regulations, and policies. For the period from January 1, 2024, to […]

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Ridgway Borough Police Pension Plan – Elk County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Ridgway Borough Police Pension Plan in Elk County, Pennsylvania, to evaluate administration compliance with state laws, regulations, and local policies. The audit, under the Municipal Pension Plan Funding Standard and Recovery Act, covered state aid deposits, employer and employee contribution calculations, benefit payments, and actuarial valuation report submissions […]

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Donegal Township Police Pension Plan – Washington County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit of the Donegal Township Police Pension Plan, covering January 1, 2021, to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, while not following Government Auditing Standards, aimed to assess the implementation of previous corrective actions and compliance with relevant laws and regulations. The […]

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Sugarcreek Borough Police Pension Plan – Venango County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Sugarcreek Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), reviewed the plan’s administration for compliance with state laws, regulations, and local policies. For the period January 1, 2025, to December 31, 2025, the audit assessed state aid deposits, employer contributions, and […]

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Warrington Township Police Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Warrington Township Police Pension Plan in Bucks County, Pennsylvania, based on Act 205 of 1984, to ensure compliance with state laws, regulations, and local policies. The audit aimed to determine whether corrective actions from a previous report were implemented and whether the pension plan was administered properly. Certain […]

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Ford City Borough Police Pension Plan – Armstrong County – Audit Period January 1, 2021 to October 20, 2023

A compliance audit of the Ford City Borough Police Pension Plan in Armstrong County, Pennsylvania, was conducted for the period from January 1, 2021, to October 20, 2023. This audit was performed to evaluate if the pension plan was managed according to state laws, regulations, and local policies following a prior report’s findings. The audit […]

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Pennsylvania Department
of the Auditor General