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PA Department of the Auditor General

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

The compliance audit of the Shippingport Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed the plan’s adherence to state laws, regulations, and policies during January 1, 2023, to December 31, 2024. The audit aimed to verify proper corrective actions on previous findings and confirm that […]

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Northern Regional Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

In January 2026, a compliance audit of the Northern Regional Police Pension Plan in Allegheny County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). This audit assessed whether the pension plan complied with relevant state laws, regulations, contracts, administrative procedures, and local ordinances for the period […]

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Northern Regional Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Northern Regional Non-Uniformed Pension Plan, authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessed compliance with applicable laws, regulations, and policies. Conducted for the period January 1, 2024, to December 31, 2024, the audit verified timely and correct state aid deposits, employer contributions, and employee […]

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Hamiltonban Township Police Pension Plan – Adams County – Reduced Period Engagement – Period Ended December 31, 2024

In January 2026, an audit was conducted on the Hamiltonban Township Police Pension Plan in Adams County, Pennsylvania, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify corrective actions on prior findings and ensure compliance with state laws and local ordinances for the police pension plan. For the audit […]

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

A compliance audit was conducted on the Hamiltonban Township Non-Uniformed Pension Plan as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed at verifying compliance with state laws and evaluating corrective actions based on prior findings. It focused on several aspects, including the proper determination and deposit of state aid, employer […]

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

A compliance audit was conducted on the Fawn Township Non-Uniformed Pension Plan in York County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. This audit, under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), evaluated if the plan complied with applicable state laws, regulations, contracts, administrative procedures, and local […]

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

The compliance audit of the Edgmont Township Non-Uniformed Pension Plan in Delaware County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, focusing on ensuring compliance with state laws and prior audit recommendations. The audit, which covered the period from January 1, 2023, to December 31, 2024, revealed two significant findings. […]

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Columbia Borough Police Pension Plan – Lancaster County – Reduced Period Engagement – Period Ended December 31, 2024

The Columbia Borough Police Pension Plan underwent a compliance audit based on the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to check whether prior corrective actions were taken following previous findings and if the pension plan adhered to relevant state laws, contracts, and policies. Through the audit, spanning January 1, 2023, […]

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

The compliance audit of the Columbia Borough Non-Uniformed Pension Plan assessed adherence to applicable state laws and local regulations under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit focused on verifying corrective actions to address prior findings and checking if the pension plan was administered appropriately from January […]

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Sullivan County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2022 to 2024

The amended fiscal reports for Sullivan County Children and Youth Agency cover the fiscal years from July 1, 2022, to June 30, 2024. In the review, one adjustment was made for the 2022-2023 fiscal year, increasing expenditures by $16,379, resulting in $13,104 due to the county. No adjustments were required for the 2023-2024 fiscal year. […]

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of the Auditor General