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PA Department of the Auditor General

Borough of Glenfield – Allegheny County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit examined the Liquid Fuels Tax Fund for the Borough of Glenfield, Allegheny County, covering January 1, 2023, to December 31, 2024. The audit aimed to verify adherence to state regulations for the receipt, expenditure, and reporting of Liquid Fuels Tax Fund money based on PennDOT’s Publication 9 and related laws. Procedures included […]

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Borough of Duncannon – Perry County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit of the Liquid Fuels Tax Fund for the Borough of Duncannon, Perry County, was conducted for the period of January 1, 2024, to December 31, 2024. The audit reviewed whether the municipality adhered to the guidelines outlined in PennDOT’s Publication 9 concerning the management of Liquid Fuels Tax Fund money. Audit procedures […]

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Towanda Borough Non-Uniformed Union Pension Plan – Bradford County – Reduced Period Engagement – Period Ended December 31, 2025

An audit was conducted on the Towanda Borough Non-Uniformed Union Pension Plan to assess compliance with state laws, regulations, and procedures guiding municipal pension plans. The audit focused on verifying state aid deposits, employer contributions, and ensuring no employee contributions or benefit calculations were needed for 2025. The New York State Teamsters Conference Pension and […]

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Towanda Borough Police Pension Plan – Bradford County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Towanda Borough Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s administration from January 1, 2025, to December 31, 2025. The audit aimed to verify compliance with applicable state laws, regulations, and local ordinances, focusing on correct state aid deposits, employer and […]

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

In July 2026, a compliance audit was conducted on the Towanda Borough Non-Uniformed Pension Plan in Bradford County, Pennsylvania, under Act 205 of 1984. The audit aimed to assess compliance with state laws, regulations, contracts, administrative procedures, and local policies. It focused on verifying state aid and employer contributions from January 1 to December 31, […]

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New Britain Township Police Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the New Britain Township Police Pension Plan, as authorized by the Municipal Pension Plan Funding Standard and Recovery Act, aimed to assess if the plan was administered according to relevant laws, regulations, and policies. The audit covered several aspects including state aid deposits, employer and employee contributions, and compliance with administrative […]

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New Britain Township Non-Uniformed Pension Plan – Bucks County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the New Britain Township Non-Uniformed Pension Plan, located in Bucks County, Pennsylvania, as per the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure the plan’s administration complied with state laws, regulations, contracts, procedures, and local policies. The audit covered state aid determination, employer and […]

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Heidelberg Township Police Defined Contribution Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Heidelberg Township Police Defined Contribution Pension Plan, conducted by the Auditor General under the Municipal Pension Plan Funding Standard and Recovery Act, verifies its adherence to state laws, regulations, contracts, procedures, and policies. The audit, not bound by U.S. Government Auditing Standards, assessed actions taken since a prior report, proper […]

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Heidelberg Township Police Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Heidelberg Township Police Pension Plan in Berks County, Pennsylvania, was performed under the Municipal Pension Plan Funding Standard and Recovery Act. The audit assessed whether the township officials took appropriate corrective actions from a previous report and verified the pension plan’s adherence to relevant state laws, regulations, and local policies […]

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

A compliance audit of the Heidelberg Township Non-Uniformed Pension Plan was conducted by the Auditor General under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if corrective actions were taken following prior recommendations and whether the pension plan complied with applicable state laws and regulations. It […]

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Pennsylvania Department
of the Auditor General