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PA Department of the Auditor General

New Sewickley Township Non-Uniformed Management Pension Plan – Beaver County – Audit Period Ended December 31, 2023

The compliance audit of the New Sewickley Township Non-Uniformed Management Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objectives were to assess the corrective actions on previous findings and to ensure compliance with applicable laws and regulations. The audit covered the period January 1, […]

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Lower Allen Township Police Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of the Lower Allen Township Police Pension Plan, covering January 1, 2019, to December 31, 2023, was conducted to assess adherence to state laws, regulations, and policies. The audit revealed that the pension plan mostly complied with applicable requirements, except for two significant issues: inadequate record-keeping and incorrect data submission leading to […]

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Lower Allen Township Non-Uniformed Defined Contribution Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of Lower Allen Township’s Non-Uniformed Defined Contribution Pension Plan, covering January 1, 2019, to December 31, 2023, evaluated the administration in line with state laws under Act 205. It assessed areas such as state aid deposits, employer and employee contributions, and actuarial valuations, revealing two main findings: inadequate record-keeping and improper funding […]

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Lower Allen Township Non-Uniformed Pension Plan – Cumberland County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for the Lower Allen Township Non-Uniformed Pension Plan for January 2019 to December 2023. The audit assessed the plan’s administration against state laws, regulations, contracts, and policies, as required by the Municipal Pension Plan Funding Standard and Recovery Act. Key audit areas included verifying proper state aid deposits, assessing employer […]

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Eldred Township Non-Uniformed Pension Plan – Monroe County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Eldred Township Non-Uniformed Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess corrective actions from previous findings and compliance with state laws, regulations, and local policies. The procedure involved verifying state aid […]

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Easttown Township Police Pension Plan – Chester County – Audit Period Ended December 31, 2023

The compliance audit of the Easttown Township Police Pension Plan, conducted under Act 205, assessed whether the plan was administered following state laws and regulations between January 2022 and December 2023. The audit verified the proper deposits of state aid, employer, and employee contributions and examined compliance with certain pension plan provisions. The audit concluded […]

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Easttown Township Non-Uniformed Defined Contribution Pension Plan – Chester County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Easttown Township Non-Uniformed Defined Contribution Pension Plan, as required by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to evaluate corrective actions from prior findings and verify compliance with state laws, regulations, and policies. The procedures involved verifying the timeliness of state […]

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Easttown Township Non-Uniformed Pension Plan – Chester County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Easttown Township Non-Uniformed Pension Plan in Chester County, Pennsylvania, according to the requirements of Act 205 of 1984. This audit, not adhering to the Government Auditing Standards by the Comptroller General, aimed to ensure the pension plan’s compliance with applicable state laws, regulations, and policies. For the period […]

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Bedford Borough Police Pension Plan – Bedford County – Audit Period Ended December 31, 2023

A compliance audit of the Bedford Borough Police Pension Plan for Bedford County, Pennsylvania, was conducted to ensure adherence to applicable state laws, regulations, and policies. The audit, executed under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to determine the correct administration of the pension plan, focusing on […]

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Bedford Borough Non-Uniformed Cash Balance Pension Plan – Bedford County – Audit Period Ended December 31, 2023

A compliance audit of the Bedford Borough Non-Uniformed Cash Balance Pension Plan was conducted under Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure corrective actions from a previous report were addressed and the pension plan adhered to relevant state and local regulations. Covering the period from January 1, 2022, […]

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