AuditsAudit Type: Compliance

October 15, 2025

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

A compliance audit was performed on the Sharon Hill Borough Non-Uniformed Pension Plan to ensure adherence to regulations outlined in the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, spanning January 1, 2022, to December 31, 2024, assessed the proper deposit of state aid, accurate calculation and deposition of […]

October 15, 2025

Lower Gwynedd Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

An audit of the Lower Gwynedd Township Police Pension Plan in Montgomery County, Pennsylvania, was conducted under the authority of Act 205 of 1984, focusing on compliance from January 1, 2023, to December 31, 2024. The audit verified compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Key aspects reviewed included the timely […]

October 15, 2025

Lower Gwynedd Township Non-Uniformed Money Purchase Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Lower Gwynedd Township Non-Uniformed Money Purchase Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure compliance with state laws, regulations, contracts, and local ordinances and to verify if past corrective actions were implemented. Audit procedures for 2023-2024 confirmed proper state […]

October 15, 2025

Lower Gwynedd Township Non-Uniformed Employees Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Lower Gwynedd Township Non-Uniformed Employees Pension Plan, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit, not adhering to Government Auditing Standards, examined compliance with state laws, regulations, and other local guidelines for the period January 1, 2023, to December 31, 2024. It […]

October 15, 2025

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

A compliance audit of the City of Chester Police Pension Plan for 2023-2024 revealed several areas of concern, including noncompliance with prior audit recommendations and a funded ratio of only 44.2% as of January 2023, placing the city in Level III Severe Distress Status. The audit found repeated issues, such as failure to fully pay […]

October 15, 2025

City of Chester Officers and Employees Pension Plan – Delaware County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Chester Officers and Employees Pension Plan, covering January 1, 2023, to December 31, 2024, was conducted by the Auditor General. The audit aimed to assess if prior recommendations were implemented and if the pension plan adhered to state laws and regulations. Key findings included a failure to meet […]

October 15, 2025

City of Chester Firemen’s Pension Plan – Delaware County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the City of Chester Firemen’s Pension Plan for the period from January 1, 2023, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit examined whether previous audit recommendations were implemented and if the pension plan complied with applicable laws and policies. Despite […]

October 15, 2025

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

A compliance audit of the Canton Township Non-Uniformed Pension Plan was conducted under Act 205 of 1984, observing necessary local and state regulations. The audit aimed to ensure corrective actions recommended in previous reports were addressed and that the pension plan complies with applicable laws and regulations. The scope covered municipal officials’ corrective actions and […]

October 14, 2025

Lancaster County Recorder of Deeds – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of Lancaster County’s Recorder of Deeds for January 1, 2020, to December 31, 2023, assessed compliance with state laws on collected revenues for the Commonwealth. These revenues included realty transfer taxes, writ taxes, and judicial computer fees. The audit, conducted per Sections 401(b) and 401(d) of The Fiscal Code, focused on whether […]

October 14, 2025

York County Prothonotary – Audit Period January 1, 2020 to December 31, 2023

A compliance audit conducted for the York County, Pennsylvania Prothonotary’s Office covering January 1, 2020, to December 31, 2023, revealed compliance with state laws and regulations related to the collection of Commonwealth funds, including assessment, reporting, and remittance, except for a recurring issue of inadequate accountability over funds held in escrow. The audit aimed to […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General