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PA Department of the Auditor General

Published September 4, 2025

About This Audit

A compliance audit of the New Brighton Borough Police Pension Plan was conducted under the authority of Pennsylvania’s Act 205, ensuring state aid to municipal pensions is used according to the law. The audit assessed the handling of state and employer contributions, employee deductions, retirement benefit disbursements, and the Deferred Retirement Option Plan. The plan generally complied, but an inconsistency between the collective bargaining agreement and governing document was found; the former set the retirement age at 65, while the latter aligned with Act 600 at age 55 with 25 service years. To rectify this, officials revised future agreements, removing any conflicting retirement age. The audit concluded that except for the age discrepancy noted, the plan followed requisite regulations, ensuring sound administration and fund integrity, further evaluated in the next audit. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General