AuditsAudit Type: Compliance

January 27, 2026

Upper Southampton Township Non-Uniformed Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Upper Southampton Township Non-Uniformed Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether the pension plan adhered to state laws, regulations, and local ordinances for 2024. The audit focused on verifying proper determination and deposit of state aid, employer and employee […]

January 27, 2026

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

The compliance audit of the Upland Borough Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act and focused on compliance with state laws, regulations, contracts, and local ordinances. The audit aimed to verify if the pension plan administered state aid, employer contributions, and employee contributions appropriately from January 1, […]

January 27, 2026

Upland Borough Non-Uniformed Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Upland Borough Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering January 1 to December 31, 2024, aimed to verify compliance with state laws, regulations, and policies by examining state aid deposits, employer contributions, and retirement benefits. The audit confirmed correct […]

January 27, 2026

Shippingport Borough Non-Uniformed Union Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Shippingport Borough Non-Uniformed Union Pension Plan, conducted under Act 205, assessed whether municipal officials addressed previous findings and ensured compliance with pertinent laws and policies. The audit confirmed that the plan was generally compliant but identified a recurring issue involving incorrect data on Certification Form AG 385, which caused state […]

January 27, 2026

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

The Shippingport Borough Police Pension Plan underwent a compliance audit to assess whether corrective actions had been implemented from a previous audit and to ensure compliance with relevant laws and policies. The audit, covering periods from 2020 to 2024, found issues similar to previous audits, such as incorrect data on Certification Form AG 385, leading […]

January 27, 2026

Shippingport Borough Non-Uniformed Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Shippingport Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed the plan’s adherence to state laws, regulations, and policies during January 1, 2023, to December 31, 2024. The audit aimed to verify proper corrective actions on previous findings and confirm that […]

January 27, 2026

Northern Regional Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

In January 2026, a compliance audit of the Northern Regional Police Pension Plan in Allegheny County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). This audit assessed whether the pension plan complied with relevant state laws, regulations, contracts, administrative procedures, and local ordinances for the period […]

January 27, 2026

Northern Regional Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Northern Regional Non-Uniformed Pension Plan, authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed compliance with applicable laws, regulations, and policies. Conducted for the period January 1, 2024, to December 31, 2024, the audit verified timely and correct state aid deposits, employer contributions, and employee […]

January 27, 2026

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

In January 2026, an audit was conducted on the Hamiltonban Township Police Pension Plan in Adams County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions on prior findings and ensure compliance with state laws and local ordinances for the police pension plan. For the audit […]

January 27, 2026

Hamiltonban Township Non-Uniformed Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Hamiltonban Township Non-Uniformed Pension Plan as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed at verifying compliance with state laws and evaluating corrective actions based on prior findings. It focused on several aspects, including the proper determination and deposit of state aid, employer […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General