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PA Department of the Auditor General

East St. Clair Township Non-Uniformed Pension Plan – Bedford County – Audit Period Ended December 31, 2024

In June 2025, a compliance audit was conducted on the East St. Clair Township Non-Uniformed Pension Plan in Bedford County, Pennsylvania. The audit, authorized by Act 205 of 1984, aimed to ensure that the pension plan was administered according to state laws, regulations, and local policies. It focused on whether corrective actions from a previous […]

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Spring Township Non-Uniformed Pension Plan – Centre County – Audit Period Ended December 31, 2024

The compliance audit of the Spring Township Non-Uniformed Pension Plan was conducted under the authority provided by Act 205, which mandates audits of municipal pension plans receiving state aid. The audit aimed to ensure the plan’s administration complied with relevant laws, regulations, contracts, procedures, ordinances, and policies. The audit assessed several factors, including the accuracy […]

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West Shore Regional Police Pension Plan – Cumberland County – Audit Period Ended December 31, 2024

The compliance audit of the West Shore Regional Police Pension Plan in Lemoyne, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, examining compliance with state laws, regulations, contracts, administrative procedures, and policies. The audit, focusing on the year 2024, assessed the correct calculation and deposit of state aid, employer and […]

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West Shore Regional Non-Uniformed Pension Plan – Cumberland County – Audit Period Ended December 31, 2024

A compliance audit was conducted on the West Shore Regional Non-Uniformed Pension Plan in Cumberland County, Pennsylvania, to assess its administration against relevant laws, regulations, and ordinances. The audit covered specific areas from 2019 to 2024, focusing on state aid deposits, employer contributions, employee contributions, benefit calculations, actuarial report submission, and compliance with contract terms. […]

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Spring Township Police Pension Plan – Centre County – Audit Period Ended December 31, 2024

The compliance audit of the Spring Township Police Pension Plan for June 2025, conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to assess whether the pension plan adhered to relevant laws, regulations, contracts, administrative procedures, and local ordinances. The audit, covering January 1, 2023, […]

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Laureldale Borough Police Pension Plan – Berks County – Audit Period Ended December 31, 2024

A compliance audit of the Laureldale Borough Police Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act, ensuring accordance with state laws from January 1, 2024, to December 31, 2024. The audit verified correct state aid deposits and employer contributions, finding no required employee contributions or benefit […]

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Laureldale Borough Non-Uniformed Pension Plan – Berks County – Audit Period Ended December 31, 2024

The audit of the Laureldale Borough Non-Uniformed Pension Plan in Berks County, Pennsylvania, assessed compliance with state laws and regulations as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit, covering January 1, 2024, to December 31, 2024, was not conducted in accordance with Government Auditing Standards. […]

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Highspire Borough Police Pension Plan – Dauphin County – Audit Period Ended December 31, 2024

A compliance audit of the Highspire Borough Police Pension Plan was conducted as per the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessing state aid allocation and compliance with relevant laws and policies between January 1, 2024, and December 31, 2024. The audit verified state aid deposits, employer and employee contribution calculations, […]

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Highspire Borough Non-Uniformed Pension Plan – Dauphin County – Audit Period Ended December 31, 2024

The compliance audit of Highspire Borough’s Non-Uniformed Pension Plan was conducted for the period January 1, 2024, to December 31, 2024. It was performed under the authority of Pennsylvania’s Act 205, which mandates audits for municipalities receiving state aid. The audit’s objective was to verify the plan’s compliance with relevant state laws, regulations, and local […]

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Hanover Township Police Pension Plan – Luzerne County – Audit Period Ended December 31, 2024

An audit was conducted on the Hanover Township Police Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act of 1984. The objectives were to assess corrective actions from a previous report and ensure compliance with relevant laws and regulations. The audit examined state aid deposits, employer and employee contributions, and actuarial valuations […]

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of the Auditor General