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Audits

October 15, 2025

Lower Gwynedd Township Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

An audit of the Lower Gwynedd Township Police Pension Plan in Montgomery County, Pennsylvania, was conducted under the authority of Act 205 of 1984, focusing on compliance from January 1, 2023, to December 31, 2024. The audit verified compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Key aspects reviewed included the timely […]

October 15, 2025

Lower Gwynedd Township Non-Uniformed Money Purchase Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Lower Gwynedd Township Non-Uniformed Money Purchase Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure compliance with state laws, regulations, contracts, and local ordinances and to verify if past corrective actions were implemented. Audit procedures for 2023-2024 confirmed proper state […]

October 15, 2025

Lower Gwynedd Township Non-Uniformed Employees Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit was conducted on the Lower Gwynedd Township Non-Uniformed Employees Pension Plan, as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit, not adhering to Government Auditing Standards, examined compliance with state laws, regulations, and other local guidelines for the period January 1, 2023, to December 31, 2024. It […]

October 15, 2025

City of Chester Police Pension Plan – Delaware County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Chester Police Pension Plan for 2023-2024 revealed several areas of concern, including noncompliance with prior audit recommendations and a funded ratio of only 44.2% as of January 2023, placing the city in Level III Severe Distress Status. The audit found repeated issues, such as failure to fully pay […]

October 15, 2025

City of Chester Officers and Employees Pension Plan – Delaware County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit of the City of Chester Officers and Employees Pension Plan, covering January 1, 2023, to December 31, 2024, was conducted by the Auditor General. The audit aimed to assess if prior recommendations were implemented and if the pension plan adhered to state laws and regulations. Key findings included a failure to meet […]

October 15, 2025

City of Chester Firemen’s Pension Plan – Delaware County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the City of Chester Firemen’s Pension Plan for the period from January 1, 2023, to December 31, 2024, under the Municipal Pension Plan Funding Standard and Recovery Act. The audit examined whether previous audit recommendations were implemented and if the pension plan complied with applicable laws and policies. Despite […]

October 15, 2025

Canton Township Non-Uniformed Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Canton Township Non-Uniformed Pension Plan was conducted under Act 205 of 1984, observing necessary local and state regulations. The audit aimed to ensure corrective actions recommended in previous reports were addressed and that the pension plan complies with applicable laws and regulations. The scope covered municipal officials’ corrective actions and […]

October 14, 2025

Township of Zerbe – Northumberland County – Liquid Fuels Tax Fund for the Period January 1, 2020 to December 31, 2024

The independent auditor’s report for the Township of Zerbe’s Liquid Fuels Tax Fund covers the period from January 1, 2020, to December 31, 2024. The audit examined the compliance of Forms MS-965 With Adjustments with the criteria outlined by the Pennsylvania Department of Transportation and the American Institute of Certified Public Accountants standards. The examination […]

October 14, 2025

Borough of Wyalusing – Bradford County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The independent auditor examined the Forms MS-965 With Adjustments related to the Liquid Fuels Tax Fund for the Borough of Wyalusing, Pennsylvania, covering January 1, 2021, to December 31, 2024. The independent audit confirmed that the forms were properly presented according to the criteria from the Pennsylvania Department of Transportation’s Publication 9. The report noted […]

October 14, 2025

Township of West Vincent – Chester County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The Independent Auditor’s Report examines the Forms MS-965 With Adjustments for West Vincent Township’s Liquid Fuels Tax Fund, covering January 1, 2021, to December 31, 2024. The examination was conducted in accordance with the standards of the American Institute of Certified Public Accountants and Government Auditing Standards. The auditor found that the forms present the […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General