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PA Department of the Auditor General

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

The compliance audit of Milford Borough’s Non-Uniformed Pension Plan, covering the period from January 1, 2025, to December 31, 2025, was conducted to assess whether the plan adhered to relevant state laws, regulations, and policies. The audit, not required to follow Government Auditing Standards, aimed to verify compliance in several areas, such as state aid […]

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McDonald Borough Police Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the McDonald Borough Police Pension Plan was conducted for the period January 1, 2024, to December 31, 2025, to ensure adherence to state laws and regulations. The audit assessed whether corrective actions were taken addressing past findings and verified compliance with funding and contribution requirements under Act 205 and other applicable […]

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

A compliance audit of the McDonald Borough Non-Uniformed Pension Plan in Washington County, PA, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify that the pension plan complied with applicable laws, regulations, contracts, and policies. The audit covered the entire year of 2025, examining state […]

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

A compliance audit of the Leesport Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. It aimed to assess adherence to state laws, regulations, contracts, and policies. Spanning January 1, 2025, to December 31, 2025, the audit verified the timely deposit of state aid and employer contributions in […]

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Hooversville Borough Police Pension Plan – Somerset County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Hooversville Borough Police Pension Plan, conducted as per Act 205, aimed to verify if the plan was managed following applicable state laws, regulations, contracts, and local policies. The audit covered the period from January 1, 2025, to December 31, 2025, evaluating the proper handling of state aid, employer and employee […]

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

The compliance audit of Hooversville Borough’s Non-Uniformed Pension Plan, conducted under the authority of Pennsylvania’s Municipal Pension Plan Funding Standard and Recovery Act, evaluated compliance with state laws, regulations, and policies. The audit, covering January to December 2025, verified state aid deposits, employer contribution calculations, and actuarial report submission compliance. Findings showed the plan was […]

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

A compliance audit was conducted for the Hereford Township Non-Uniformed Pension Plan in Berks County, PA, under the Municipal Pension Plan Funding Standard and Recovery Act to ensure it complied with state laws and guidelines. The audit, covering January 1 to December 31, 2025, assessed if the state aid was managed appropriately, employer contributions were […]

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

A compliance audit was conducted on the Delaware Township Non-Uniformed Pension Plan as per the Municipal Pension Plan Funding Standard and Recovery Act to ensure the plan’s adherence to state regulations. The audit determined that the plan complied with state laws, regulations, contracts, administrative procedures, and local ordinances for the period reviewed, addressing prior issues […]

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

A compliance audit was conducted on the Coolbaugh Township Non-Uniformed Pension Plan in Monroe County, Pennsylvania, as per the Municipal Pension Plan Funding Standard and Recovery Act requirements. The audit aimed to determine the plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances and policies for 2025. The audit methods included verifying […]

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Bryn Athyn Borough Police Pension Plan – Montgomery County – Reduced Period Engagement – Period Ended December 31, 2025

The Bryn Athyn Borough Police Pension Plan was audited to ensure compliance with Act 205, which mandates the audit of municipal pension plans receiving state aid. The audit, covering January 1, 2025, to December 31, 2025, assessed whether state and employer contributions were correctly determined, deposited, and complied with all relevant laws and regulations. Key […]

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