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PA Department of the Auditor General

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

The Allegheny Township Non-Uniformed Pension Plan underwent a compliance audit for January 1, 2020, to December 31, 2023, as required by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure compliance with relevant state laws and regulations, focusing on the proper handling of state aid, employer […]

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Allegheny Township Police Pension Plan – Blair County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Allegheny Township Police Pension Plan, covering January 1, 2020, to December 31, 2023, found the plan generally administered in accordance with applicable laws and ordinances, but identified two significant issues. Firstly, the full amount of the 2023 state aid was not deposited into an eligible pension plan, with $9,477 and […]

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

conducted a compliance audit of the Cook Township Non-Uniformed Pension Plan for January 1, 2020, to December 31, 2023, in accordance with the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions from prior findings and compliance with relevant laws and policies. We found that the pension plan was […]

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East Bangor Borough Police Pension Plan – Northampton County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of the East Bangor Borough Police Pension Plan was conducted for January 1, 2020, to December 31, 2023, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit, not aligned with Government Auditing Standards, aimed to ensure corrective actions were taken for prior findings and to verify […]

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Kuhl Hose Company Volunteer Firefighters’ Relief Association – Erie County – Audit Period January 1, 2022 to December 31, 2023

The compliance audit of the Kuhl Hose Company Volunteer Firefighters’ Relief Association, covering January 1, 2022, to December 31, 2023, aimed to ensure adherence to state laws regarding the receipt and spending of state aid. While the association largely complied, the audit identified inadequate signatory authority for fund disbursement. Nine checks were signed by unauthorized […]

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West Mahanoy Township Police Pension Plan – Schuylkill County – Audit Period January 1, 2020 to December 31, 2023

An audit was performed on the West Mahanoy Township Police Pension Plan covering January 2020 to December 2023, examining compliance with state laws and regulations such as Act 205. The audit aimed to verify if the township had addressed past compliance issues and adhered to relevant statutes. Officials were assessed on the proper management of […]

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West Mahanoy Township Non-Uniformed Pension Plan – Schuylkill County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the West Mahanoy Township Non-Uniformed Pension Plan, covering January 1, 2020, to December 31, 2023, was conducted to ensure compliance with state laws, regulations, and local policies. The audit followed the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) but not the Government Auditing Standards. The […]

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Town of Bloomsburg Police Pension Plan – Columbia County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Town of Bloomsburg Police Pension Plan, covering the period from January 1, 2020, to December 31, 2023, was conducted to assess adherence to applicable state laws, regulations, and local policies. The audit scrutinized areas such as state aid deposits, employer and employee contributions, retirement benefits, and actuarial valuations, confirming compliance […]

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Town of Bloomsburg Non-Uniformed Pension Plan – Columbia County – Audit Period January 1, 2020 to December 31, 2023

The compliance audit of the Town of Bloomsburg’s Non-Uniformed Pension Plan, conducted for the period from January 1, 2020, to December 31, 2023, aimed to assess whether prior audit findings were addressed and if the pension plan adhered to relevant legal and regulatory standards. Although the plan complied with most requirements, one issue persisted: incorrect […]

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

The compliance audit of the Steelton Borough Police Pension Plan, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s administration for compliance with state laws, regulations, contracts, procedures, ordinances, and policies. Covering January 1, 2023, to December 31, 2023, the audit evaluated the determination and deposit of state aid, employer […]

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Pennsylvania Department
of the Auditor General