Delmar Township Non-Uniformed Pension Plan – Tioga County – Audit Period Ended December 31, 2024

The compliance audit of Delmar Township’s Non-Uniformed Pension Plan was conducted as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure prior corrective actions were addressed and if the plan adhered to state laws and regulations. The auditors examined state aid deposits and employer contributions between January 2020 and December 2024, noting that no employee contributions were required and that retirement benefits were calculated accurately. However, the audit found untimely deposits of state aid for 2021, 2022, and 2023. Township officials attributed this to recent turnover and unawareness of Act 205 requirements, resulting in a potential future withholding of state aid unless the issue is corrected. Recommendations include paying interest on the late deposits and improving internal controls. The audit concludes that, aside from this finding, the pension plan generally complies with relevant laws and policies. The report’s findings were discussed with township officials, who agreed with the recommendations.