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Audits

September 30, 2026

Lower Heidelberg Township Non-Uniformed Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Lower Heidelberg Township Non-Uniformed Pension Plan was conducted by the Auditor General as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure that the pension plan complied with state laws, regulations, contracts, and local policies. Key findings included improper vesting distribution and failure […]

September 30, 2026

Laflin Borough Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Laflin Borough Police Pension Plan in Luzerne County, Pennsylvania. The audit was performed according to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), to ensure the plan’s administration complied with state laws and regulations. The audit covered contributions, state aid deposits, and actuarial valuations from […]

September 30, 2026

Laflin Borough Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of Laflin Borough’s Non-Uniformed Pension Plan was conducted to ensure compliance with applicable state laws, regulations, contracts, administrative procedures, and local ordinances. The audit, covering January 1, 2025, to December 31, 2025, assessed the proper determination and deposition of state aid, the accuracy of employer contributions, and the compliance of actuarial valuation […]

September 30, 2026

Kulpmont Borough Police Pension Plan – Northumberland County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Kulpmont Borough Police Pension Plan, conducted under Act 205, assessed whether corrective actions were taken in response to previous findings and evaluated compliance with state laws and local policies. Covering the period from January 1, 2023, to December 31, 2025, the audit verified that state aid and contributions were made […]

September 30, 2026

Kulpmont Borough Non-Uniformed Pension Plan – Northumberland County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Kulpmont Borough Non-Uniformed Pension Plan, focusing on evaluating corrective actions from a prior report and ensuring compliance with relevant laws and procedures. The audit examined various elements, including whether state aid and contributions were correctly deposited, calculated, and managed, along with proper determination and disbursement of retirement benefits. […]

September 30, 2026

Eldred Township Non-Uniformed Pension Plan – Warren County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted for the Eldred Township Non-Uniformed Pension Plan covering the period from January 1, 2024, to December 31, 2025. The audit aimed to verify whether the plan adhered to relevant state laws and administrative requirements, and if previous audit findings had been addressed. The audit methodology included confirming the timely deposit […]

September 30, 2026

City of Aliquippa Police Pension Plan – Beaver County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the City of Aliquippa Police Pension Plan was conducted for the period from January 1, 2023, to December 31, 2025, evaluating compliance with state laws and regulations under Act 205. The audit aimed to verify corrective actions taken to address previous findings, ensuring the pension plan’s adherence to legal and procedural […]

September 30, 2026

City of Aliquippa Firefighter Pension Plan – Beaver County – Audit Period January 1, 2023 to December 31, 2025

A compliance audit was conducted on the City of Aliquippa Firefighter Pension Plan for the period January 1, 2023, to December 31, 2025, pursuant to the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed corrective actions taken on previous findings and compliance with state laws and regulations. Main objectives were to ensure […]

September 30, 2026

City of Aliquippa City Employees’ Pension Plan – Beaver County – Audit Period January 1, 2023 to December 31, 2025

The compliance audit of the City of Aliquippa City Employees’ Pension Plan was conducted for the period from January 1, 2023, to December 31, 2025. The objectives were to verify corrective actions on previous findings and ensure compliance with state laws and regulations. The audit revealed several areas of noncompliance: pension benefits exceeded the Third […]

September 30, 2026

Center Township Road and Office Employees Pension Plan – Beaver County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Center Township Road and Office Employees Pension Plan, conducted by the Auditor General in September 2026, aimed to ensure that the plan adhered to state laws, regulations, and local policies. Despite verifying the correct administration of state aid and contributions for 2024-2025, the audit highlighted ongoing noncompliance issues from previous […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General