Published October 24, 2025
About This Audit
In October 2025, a compliance audit was conducted on Liberty Borough’s Non-Uniformed Pension Plan in Allegheny County, Pennsylvania under the authority of Act 205. The audit aimed to verify if corrective actions from prior findings were implemented and if the pension plan complied with state laws and regulations. The review, which did not adhere to Government Auditing Standards, examined municipal contributions, state aid deposits, and the accuracy of employee contributions for the period 2021-2024. Notably, the audit found that Liberty Borough received state aid exceeding its entitlement due to errors in the certification form, leading to overpayment in 2022, 2023, and 2024. While the audit confirmed compliance in most areas, these overpayments were highlighted as significant discrepancies needing attention. Borough officials cooperated with the audit process. This is an automated summary. Please rely on the contents included in the released audit report.