AuditsAudit Type: Compliance

August 5, 2025

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

The compliance audit of the Punxsutawney Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, reviewed the plan’s administration to December 31, 2024, to ensure compliance with state laws, regulations, contracts, and policies. The audit assessed areas such as state aid deposits, employer contributions, and the accurate calculation and […]

August 5, 2025

Pine Grove Township Non-Uniformed Pension Plan – Warren County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit for the Pine Grove Township Non-Uniformed Pension Plan, conducted as per the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess the implementation of corrective actions from prior audits and ensure compliance with state laws and regulations. The audit evaluated state aid determinations, employer contributions, and actuarial reporting. Findings showed […]

August 5, 2025

Girard Borough Police Pension Plan – Erie County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted for the Girard Borough Police Pension Plan to assess its administration and ensure adherence to applicable state laws and regulations. The audit was performed under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), requiring audits for municipalities receiving state aid. The audit covered to […]

August 5, 2025

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

A compliance audit of the Girard Borough Non-Uniformed Pension Plan in Erie County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The objective was to ensure the plan’s administration complied with applicable laws, regulations, contracts, administrative procedures, and local policies. The audit covered […]

August 5, 2025

Girard Borough Administrative Employees’ Pension Plan – Erie County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Girard Borough Administrative Employees’ Pension Plan to ensure adherence to state regulations, laws, and local policies as outlined by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit to December 31, 2024, focused on the proper handling of state aid, employer and employee contributions, […]

August 5, 2025

Foster Township Police Pension Plan – McKean County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Foster Township Police Pension Plan, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), aimed to assess whether the plan was administered according to applicable laws, regulations, and policies. The audit examined aspects such as proper deposit and calculation of state aid, employer […]

August 5, 2025

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

The compliance audit of the Foster Township Non-Uniformed Pension Plan, performed under the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess compliance with state laws, regulations, and local policies. The audit examined areas such as state-aid deposit timing, employer contributions, and compliance with actuarial reporting requirements. Throughout 2024, no employee contributions or […]

August 4, 2025

Volunteer Firemen’s Relief Association of Caernarvon Fire Co. – Lancaster County – Limited Procedures Engagement for the Period January 1, 2022 to December 31, 2024

The Limited Procedures Engagement examined the financial activities of the Volunteer Firemen’s Relief Association of Caernarvon Fire Company from January 1, 2022, to December 31, 2024. The investigation aimed to verify if funds were used for authorized purposes according to the VFRA Act and if state aid was processed correctly. The engagement, based on transactions […]

August 1, 2025

Pike County Recorder of Deeds/Register of Wills – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for the Recorder of Deeds/Register of Wills in Pike County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The audit aimed to ensure that funds collected for the Commonwealth were properly assessed, reported, and remitted. While the Office largely met state laws and regulations, an issue of inadequate accountability […]

August 1, 2025

Silverdale Volunteer Fire Co. No. 1 Volunteer Firefighters’ Relief Association – Bucks County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the Silverdale Volunteer Fire Co. No. 1 Volunteer Firefighters’ Relief Association for the period January 1, 2022, to December 31, 2024. The audit, mandated by Pennsylvania law, aimed to ensure the association adhered to applicable state laws and procedures regarding the receipt and expenditure of state aid. The association […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General