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PA Department of the Auditor General

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

A compliance audit for the Northampton Borough Police Pension Plan in Northampton County, Pennsylvania, was conducted pursuant to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess whether the pension plan operations were in compliance with relevant state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, […]

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Moon Township Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Moon Township Police Pension Plan in Allegheny County, Pennsylvania, was performed under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on the administration of the pension plan in adherence to state laws, regulations, contracts, and local ordinances. The audit, covering the period from January 1, 2025, to December […]

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Lower Moreland Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Lower Moreland Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether prior corrective actions were implemented and if the plan complied with state laws and regulations. The audit focused on verifying the proper deposit of state aid and employer contributions, accuracy of […]

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Eastern Adams Regional Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Eastern Adams Regional Police Pension Plan was conducted under the authority of Act 205 of 1984 to ensure the plan’s administration in line with state laws and regulations. The audit aimed to verify corrective actions from a previous report and assess compliance with relevant legal and procedural requirements. The audit […]

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Conemaugh Township Police Pension Plan – Cambria County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Conemaugh Township Police Pension Plan in Cambria County, Pennsylvania. The audit aimed to verify compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. It covered the period from January 1, 2022, to December 31, 2025, focusing on proper determination and deposition of state aid, employer contributions, […]

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Athens Township Police Pension Plan – Bradford County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of Athens Township Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), covering periods from January 1, 2024, to December 31, 2025. The audit aimed to verify if the pension plan adhered to state laws, regulations, contracts, procedures, and local ordinances. The methodology involved […]

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Avoca Borough Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Avoca Borough Police Pension Plan in Luzerne County, Pennsylvania, as authorized by the Municipal Pension Plan Funding Standard and Recovery Act of 1984. The primary objective was to ensure the pension plan’s compliance with applicable state laws, regulations, and other local policies. The audit covered various aspects, including […]

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East Vincent Township Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the East Vincent Township Police Pension Plan was conducted for the period from January 1, 2025, to December 31, 2025. The audit aimed to determine if the plan was managed in compliance with relevant laws, regulations, and policies. The audit covered state aid deposits, employer contributions, retirement benefit calculations, and other […]

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Colwyn Borough Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Colwyn Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, examined whether past corrective actions were implemented and if the pension plan adhered to relevant regulations, contracts, and policies. The audit covered January 1, 2024, to December 31, 2025, and found compliance in significant […]

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West Deer Township Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the West Deer Township Police Pension Plan, conducted by the Auditor General, examined compliance with state laws and regulations pertinent to municipal pension plans. The audit, focusing on specific periods between January 1, 2024, and December 31, 2025, included verification of state aid deposit, calculation of employer contributions, and employee contribution […]

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Pennsylvania Department
of the Auditor General