City of New Kensington Non-Uniformed Pension Plan – Westmoreland County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted on the City of New Kensington Non-Uniformed Pension Plan for the period from January 1, 2022, to December 31, 2024. The audit aimed to ensure corrective actions from previous findings were addressed and that the plan complied with state laws and local ordinances. The audit revealed that the city failed to deposit the full amount of its 2024 state aid into an eligible pension plan, retaining $8,553, which violates Section 402(g) of Act 205, mandating full deposit within 30 days. Recommendations included depositing the remaining state aid along with interest and enhancing internal controls to prevent future discrepancies. Overall, the audit found compliance in significant respects, except for the noted issue. This is an automated summary. Please rely on the contents included in the released audit report.