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PA Department of the Auditor General

East Bradford Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2024

An audit was conducted on the East Bradford Township Non-Uniformed Pension Plan in Chester County, Pennsylvania, for the year 2024. The audit assessed compliance with state laws, regulations, and local policies, funded under Act 205 of 1984. The primary objective was to evaluate proper administration, focusing on state aid deposits, employer contributions, actuarial valuations, and […]

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Cranberry Township Police Pension Plan – Butler County – Reduced Period Engagement – Period Ended December 31, 2024

An audit was conducted on the Cranberry Township Police Pension Plan under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The objective was to assess whether the plan adhered to state laws, regulations, contracts, procedures, and local ordinances. The audit covered periods from January 1, 2023, to […]

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

A compliance audit was conducted on the Cranberry Township Non-Uniformed Pension Plan to ensure adherence to state laws and regulations under Act 205. The audit covered transactions from 2019 to 2024, focusing on proper allocation and deposit of state aid, correct calculation and deposit of employer contributions, ensuring no employee contributions were required, and the […]

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City of Dubois Police Pension Plan – Clearfield County – Audit Period January 1, 2022 to December 31, 2024

A compliance audit was conducted for the City of DuBois Police Pension Plan, covering January 1, 2022, to December 31, 2024. The audit, authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to verify compliance with state laws, regulations, contracts, and local policies. The methodology included verifying state […]

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City of Dubois Non-Uniformed Pension Plan – Clearfield County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of DuBois Non-Uniformed Pension Plan, conducted for the period January 1, 2022, to December 31, 2024, concluded that the plan was managed in line with applicable state laws and policies. The audit verified state aid determination, annual employer and employee contributions, retirement benefits, and actuarial valuations to ensure compliance. […]

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City of Arnold Aggregate Pension Trust Fund – Westmoreland County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the City of Arnold Aggregate Pension Trust Fund, covering January 1, 2023, to December 31, 2024, was conducted under the guidelines of the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess corrective actions implemented by municipal officials following previous reports and to ascertain compliance with relevant […]

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

The compliance audit of Cheltenham Township Police Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed compliance with applicable laws and policies from January 1, 2024, to December 31, 2024. The audit evaluated the proper handling and deposit of state aid, calculation and deposit of employer and employee contributions, calculation […]

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

A compliance audit was conducted on Cheltenham Township’s Non-Uniformed Salaried Employees Pension Plan to ensure adherence to state laws, regulations, and local policies. The audit verified the management of state aid, employer contributions, employee contributions, and retirement benefits according to legal specifications for the period from January 1, 2024, to December 31, 2024. The audit […]

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

The compliance audit of Cheltenham Township’s Non-Uniformed Hourly Employees Pension Plan was conducted to ensure adherence to state laws, regulations, and policies governing pension administration. The audit, performed under the Municipal Pension Plan Funding Standard and Recovery Act, reviewed financial transactions from January 2024 to December 2024. Key audit areas included verification of state aid […]

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

A compliance audit was conducted on the Brothersvalley Township Non-Uniformed Pension Plan in Somerset County, Pennsylvania, under the authority of Act 205. The audit aimed to ensure the plan’s compliance with state laws and to assess actions taken to address prior findings. The audit covered the period from January 1, 2023, to December 31, 2024, […]

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Pennsylvania Department
of the Auditor General