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PA Department of the Auditor General

Springfield Township Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

An audit of the Springfield Township Police Pension Plan, conducted under authority from the Municipal Pension Plan Funding Standard and Recovery Act, reviewed compliance with state aid requirements and pension administration for a period ending December 2024. The audit verified state aid deposits, employer and employee contributions, retirement benefit calculations, the actuarial valuation report, postretirement […]

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Springfield Township Non-Uniformed Defined Contribution Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for Springfield Township’s Non-Uniformed Defined Contribution Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. This audit aimed to ensure that the pension plan was administered according to relevant state laws, regulations, and local ordinances. The audit examined whether state aid and employer contributions […]

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Springfield Township Civilian Employees Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Springfield Township Civilian Employees Pension Plan was conducted to determine if the plan was administered following applicable state laws, regulations, and policies. The audit, covering a period ending December 31, 2024, verified the proper determination and deposit of state aid and employer contributions and assessed the disbursement of retirement benefits. […]

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District Court 05-3-14 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

A compliance audit was conducted for District Court 05-3-14 in Allegheny County, Pennsylvania, covering January 1, 2019, to December 31, 2023. The audit aimed to assess the court’s compliance with state laws and AOPC procedures regarding the collection and remittance of funds to the Commonwealth. Key procedures included verifying data from the AOPC and the […]

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

The compliance audit of the Upper Southampton Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), assessed the plan’s adherence to state regulations and previous audit recommendations. The audit confirmed that municipal officials have appropriately addressed previous findings and are now compliant with the regulations […]

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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 […]

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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, […]

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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 […]

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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 […]

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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 […]

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of the Auditor General