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PA Department of the Auditor General

Darlington Township Police Pension Plan – Beaver County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit of the Darlington Township Police Pension Plan, covering January 1, 2022, to December 31, 2024, was conducted to evaluate adherence to state laws and regulations. Although largely compliant, the audit found the township received excess state aid beyond pension plan costs for 2023 and 2024, totaling $10,256. This excess aid remains in […]

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Catawissa Borough Police Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Catawissa Borough Police Pension Plan for January 1, 2021, to December 31, 2024, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s purpose was to assess adherence to state laws, regulations, and local policies. Key areas scrutinized included the proper deposit of state aid, accuracy […]

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Union City Borough Police Pension Plan – Erie County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the Union City Borough Police Pension Plan for the period from January 1, 2021, to December 31, 2024. The audit aimed to evaluate whether corrective actions were taken on previous findings and if the pension plan complied with applicable laws and policies. The audit, carried out under the authority […]

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

The compliance audit of Tullytown Borough Police Pension Plan for 2024 focused on verifying if the plan was managed according to state laws, regulations, and local ordinances. The audit, authorized by the Municipal Pension Plan Funding Standard and Recovery Act, assessed various compliance aspects including the timely deposit of state aid, calculation of employer and […]

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South Centre Township Police Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

A compliance audit was conducted on the South Centre Township Police Pension Plan for January 1, 2021, to December 31, 2024. It assessed the plan’s compliance with state laws and regulations, requirements of Act 205, and corrective actions from prior reports. The audit verified the timely and correct deposit of state aid, employer, and employee […]

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

A compliance audit was conducted on the City of Nanticoke Police Pension Plan for the period from January 1, 2023, to December 31, 2024. The audit aimed to determine compliance with state laws, regulations, contracts, procedures, and local policies using methods such as verifying state aid deposits, comparing contributions against legal requirements, ensuring proper calculation […]

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

A compliance audit was conducted on the City of Beaver Falls Police Pension Plan for the period of January 1, 2023, to December 31, 2024. The audit aimed to determine if corrective actions were taken following past recommendations and if the pension plan was run according to state laws and regulations. The audit followed the […]

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

The compliance audit conducted by the Auditor General covered the Brecknock Township Police Pension Plan for the period from January 1, 2021, to December 31, 2024. The audit aimed to determine whether past remedial actions were taken and if the pension plan adhered to applicable state laws, regulations, and policies. It was discovered that, despite […]

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

A compliance audit of the Bedminster Township Police Pension Plan, conducted for the period from January 1, 2021, to December 31, 2024, aimed to verify corrective actions from a prior report and ensure the plan’s administration adhered to applicable state laws, regulations, and policies. Conducted under the Municipal Pension Plan Funding Standard and Recovery Act, […]

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

A compliance audit of the Homestead Borough Police Pension Plan, conducted under Act 205 of 1984, examined whether the plan was administered according to applicable laws and regulations. The audit reviewed financial transactions from January 1, 2020, to December 31, 2024, focusing on the proper deposit of state aid, adequacy of internal controls, employer and […]

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Pennsylvania Department
of the Auditor General