Skip to content
PA Department of the Auditor General

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

In June 2026, a compliance audit was conducted on the Shinglehouse Borough Non-Uniformed Pension Plan in Potter County, Pennsylvania. The audit was mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), which requires audits of municipalities receiving state aid for pension plans. The objectives were to verify corrective actions […]

Read More

Scott Township Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Scott Township Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act to confirm that it adhered to state laws, regulations, and policies and that corrective measures from past findings were implemented. The audit, covering January 2024 to December 2025, verified appropriate deposit and calculation […]

Read More

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

The compliance audit of the Scott Township Non-Uniformed Pension Plan assessed the plan’s administration for compliance with relevant state laws and local policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), the audit reviewed transactions from January 1, 2025, to December 31, 2025. Key objectives included verifying […]

Read More

Parkesburg Borough Police Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Parkesburg Borough Police Pension Plan was conducted, following the authority of Act 205, to verify adherence to municipal pension fund standards and ensure compliance with state laws from January 1, 2024, to December 31, 2025. The audit’s objectives included determining corrective actions on past findings and verifying compliance with laws […]

Read More

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

A compliance audit was conducted on the Parkesburg Borough Non-Uniformed Pension Plan in Chester County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess whether the pension plan was administered in accordance with applicable state laws, regulations, contracts, procedures, and local ordinances for the year […]

Read More

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

A compliance audit was conducted on the Palmyra Township Non-Uniformed Pension Plan in Pike County, Pennsylvania, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if the pension plan was managed in accordance with relevant state laws, regulations, contracts, and local policies from January 1, 2025, […]

Read More

North Braddock Borough Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the North Braddock Borough Police Pension Plan examined the plan’s adherence to state laws and policies from January 1, 2025, to December 31, 2025. Conducted under Act 205, the audit verified the correct handling of state aid, employer contributions, and actuarial valuation reports. The findings indicated compliance with legal standards; however, […]

Read More

Township of Highland – Elk County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of the Township of Highland, Elk County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The audit aimed to review compliance with criteria outlined in PennDOT’s Publication 9 and related legislative requirements. Key procedures included reviewing the municipality’s financial submissions and […]

Read More

North Braddock Borough Non-Uniformed Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the North Braddock Borough Non-Uniformed Pension Plan in Allegheny County, Pennsylvania, for the plan years 2024 and 2025. The audit, pursuant to Act 205, examined whether state aid was appropriately handled, employer and employee contributions were calculated and deposited correctly, and compliance with state laws and regulations was maintained. […]

Read More

Milford Borough Police Pension Plan – Pike County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Milford Borough Police Pension Plan was conducted for the year 2025, as mandated by Pennsylvania’s Act 205. The audit aimed to ensure compliance with applicable state laws, regulations, administrative procedures, and local policies. Key areas assessed included the proper deposit of state aid, employer contributions, actuarial valuations, and the terms […]

Read More

Pennsylvania Department
of the Auditor General