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PA Department of the Auditor General

Parks Township Police Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit on the Parks Township Police Pension Plan, conducted under Act 205 of 1984, aimed to check corrective actions from a prior report and assess compliance with relevant laws and regulations. The audit covered the period from January 1, 2024, to December 31, 2025. Key audit areas included proper deposit of state aid, […]

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

The compliance audit of the Parks Township Non-Uniformed Pension Plan assessed its adherence to relevant state laws, regulations, contracts, and policies as required by the Municipal Pension Plan Funding Standard and Recovery Act. Conducted by the Auditor General without the need for Government Auditing Standards, the audit focused on the period January 1, 2025, to […]

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North Beaver Township Non-Uniformed Employees’ Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the North Beaver Township Non-Uniformed Employees’ Pension Plan in Lawrence County, Pennsylvania, based on the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to evaluate whether corrective actions from a prior report were implemented and assess if the pension plan complied with state laws and local […]

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North Apollo Borough Police Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of North Apollo Borough Police Pension Plan, under the Municipal Pension Plan Funding Standard and Recovery Act, was conducted to ensure the plan’s administration adhered to state laws, regulations, and policies. The audit focused on assessing corrective actions from previous findings and reviewing the pension plan’s compliance from January 1, 2024, to […]

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

A compliance audit of the North Apollo Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to assess adherence to state laws and regulations. The audit aimed to verify corrective actions taken on previous findings and ensure compliance with regulations from January 2022 to December 2025, including verifying […]

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Muncy Township Police Pension Plan – Lycoming County – Reduced Period Engagement – Period Ended December 31, 2025

The Muncy Township Police Pension Plan underwent a compliance audit for 2024 to 2025 to determine adherence to applicable state laws and regulations, specifically focusing on the proper deposit of state aid, calculation of employer contributions, and effectiveness of internal controls. The audit identified that the municipality failed to deposit the full state aid amount […]

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

A compliance audit was conducted on the Muncy Township Non-Uniformed Pension Plan by the Pennsylvania Auditor General, focusing on its adherence to applicable laws and regulations, as outlined by the Municipal Pension Plan Funding Standard and Recovery Act. The audit examined key periods from January 2024 to December 2025, specifically assessing the proper calculation and […]

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Loyalsock Township Non-Uniformed Union Pension Plan – Lycoming County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Loyalsock Township Non-Uniformed Union Pension Plan was conducted as required by the Municipal Pension Plan Funding Standard and Recovery Act, focusing on whether the pension plan adhered to relevant laws, regulations, and policies from January 1, 2025, to December 31, 2025. Key audit procedures included verifying the proper deposit of […]

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

A compliance audit of the Loyalsock Township Non-Uniformed Pension Plan in Lycoming County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the plan’s administration complies with applicable state laws, regulations, and local ordinances. The audit focused on determining compliance with state […]

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Lower Mount Bethel Township Non-Uniformed Employees’ Pension Plan – Northampton County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Lower Mount Bethel Township Non-Uniformed Employees’ Pension Plan, focusing on adherence to state laws and regulations, including the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions on previous findings and ensure the plan’s compliance. It covered several areas, including the appropriate […]

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