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PA Department of the Auditor General

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

The compliance audit of the Hamilton Township Non-Uniformed Pension Plan, conducted by the Pennsylvania Auditor General, aimed to assess whether the plan adhered to applicable state laws, regulations, contracts, administrative procedures, and local ordinances for the period between January 1, 2024, and December 31, 2024. The audit, required under the Municipal Pension Plan Funding Standard […]

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

The compliance audit of the East Finley Township Non-Uniformed Pension Plan, covering January 1, 2023, to December 31, 2024, was conducted based on the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions were taken on previous findings and assess compliance with state laws and regulations. The audit did […]

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City of Easton Officers’ and Employees’ PMRS Pension Plan – Northampton County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Easton’s Officers’ and Employees’ PMRS Pension Plan was conducted for the period from January 1, 2023, to December 31, 2024, to ensure adherence to state laws, regulations, and local policies. This audit, required by Act 205 of 1984, assessed the proper determination and deposition of state aid, employer […]

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City of Easton Aggregated Pension Trust Fund – Northampton County – Audit Period January 1, 2023 to December 31, 2024

The City of Easton’s Aggregated Pension Trust Fund underwent a compliance audit from January 1, 2023, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act. Conducted independently from Government Auditing Standards, the audit aimed to assess the city’s response to previous audit findings and their compliance with regulations. It highlighted […]

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

The compliance audit of the Boggs Township Non-Uniformed Pension Plan, conducted under Act 205, aimed to ensure corrective actions were taken on prior findings and to verify compliance with state laws and regulations. The audit, not bound by Government Auditing Standards, reviewed the periods between January 1, 2022, and December 31, 2024. It was determined […]

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Benton Township Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Benton Township Non-Uniformed Pension Plan, covering January 1, 2021, to December 31, 2024, evaluated compliance with state laws and policies. Conducted under the authority of Act 205, the audit examined whether prior recommendations were implemented, state aid deposited timely, and pension benefits administered correctly. While Benton Township resolved issues regarding […]

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

A compliance audit was conducted on Avondale Borough’s Non-Uniformed Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to verify if appropriate corrective actions were taken for prior findings and whether the pension plan followed state laws, regulations, and ordinances. Key findings include partial compliance […]

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Northumberland County Recorder of Deeds/Register of Wills/Clerk of Orphans’ Court – Audit Period January 1, 2021 to December 31, 2024

The compliance audit for the Recorder of Deeds/Register of Wills/Clerk of Orphans’ Court in Northumberland County, Pennsylvania, covered January 1, 2021, to December 31, 2024. It aimed to determine compliance with state laws governing the assessment, reporting, and remittance of moneys collected on behalf of the Commonwealth. While the Office generally complied with these requirements, […]

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District Court 10-1-04 – Westmoreland County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of District Court 10-1-04 in Westmoreland County, Pennsylvania, covered the period from January 1, 2020, to December 31, 2023. The audit aimed to evaluate the court’s compliance with state laws and AOPC policies regarding the collection and remittance of moneys on behalf of the Commonwealth. Key procedures included verifying data accuracy from […]

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District Court 03-1-04 – Northampton County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for District Court 03-1-04 in Northampton County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The audit assessed whether the court adhered to state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) procedures concerning state money collections. Procedures involved matching data from the AOPC and Department of Revenue, […]

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Pennsylvania Department
of the Auditor General