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PA Department of the Auditor General

Ohio Township Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Ohio Township Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit focused on ensuring corrective measures for past issues were addressed and verifying compliance with relevant laws and regulations during the 2024-2025 period. Audit procedures included reviewing state aid […]

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Ohio Township Non-Uniformed Money Purchase Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Ohio Township Non-Uniformed Money Purchase Pension Plan in Allegheny County, Pennsylvania, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering January 1, 2025, to December 31, 2025, assessed the plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. The […]

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Ohio Township Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Ohio Township Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, followed the requirements of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if township officials had addressed prior findings and if the pension plan met regulatory compliance. The audit found the plan mostly compliant, but […]

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Northampton Borough Police Pension Plan – Northampton County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit for the Northampton Borough Police Pension Plan in Northampton County, Pennsylvania, was conducted pursuant to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to assess whether the pension plan operations were in compliance with relevant state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, […]

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Northampton Borough Non-Uniformed Defined Contribution Pension Plan – Northampton County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit conducted by the Auditor General of Pennsylvania in September 2026 examined the Northampton Borough Non-Uniformed Defined Contribution Pension Plan to ensure it adhered to relevant state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, not bound by the Government Auditing Standards, utilized a methodology to review transactions, contributions, and actuarial […]

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Northampton Borough Non-Uniformed Pension Plan – Northampton County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Northampton Borough Non-Uniformed Pension Plan, as mandated by Pennsylvania’s Act 205, was conducted to assess adherence to state laws, regulations, and policies. The audit reviewed processes from January 1, 2025, to December 31, 2025, including verification of proper state aid deposits, accurate employer contributions, correct employee contributions, rightful retiree benefits […]

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Moon Township Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Moon Township Police Pension Plan in Allegheny County, Pennsylvania, was performed under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on the administration of the pension plan in adherence to state laws, regulations, contracts, and local ordinances. The audit, covering the period from January 1, 2025, to December […]

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Moon Township Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The Moon Township Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, underwent a compliance audit as specified by the Municipal Pension Plan Funding Standard and Recovery Act. This audit, covering the period from January 1, 2024, to December 31, 2025, aimed to verify if prior corrective actions were taken and whether the pension plan adhered to […]

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Lower Moreland Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Lower Moreland Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed whether prior corrective actions were implemented and if the plan complied with state laws and regulations. The audit focused on verifying the proper deposit of state aid and employer contributions, accuracy of […]

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Lower Moreland Township Non-Uniformed Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of Lower Moreland Township’s Non-Uniformed Pension Plan, conducted as per the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s administration for compliance with applicable laws, regulations, and contracts. The audit evaluated several areas including the proper determination and timely deposit of state aid, employer contributions, and retirement benefits calculations. […]

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