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PA Department of the Auditor General

Westmoreland County Children and Youth Agency – Amended Fiscal Reports for Fiscal Years 2022 to 2024

The fiscal reports for Westmoreland County Children and Youth Agency for the fiscal years 2022-2023 and 2023-2024 have been amended to accurately reflect the expenditures and revenues. These reports, required under Act 148, aim to determine actual Commonwealth expenditures for children residing in the county. For the fiscal year 2022-2023, two adjustments increased expenditures by […]

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Upper Darby Township Police Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Upper Darby Township Police Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to determine if previous recommendations were followed and if the pension plan adhered to relevant state laws and policies from January 1, 2023, to December 31, 2024. The audit […]

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Upper Darby Township Municipal Employees Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The Upper Darby Township Municipal Employees Pension Plan underwent a compliance audit for the period of January 1, 2024, to December 31, 2024, and the audit revealed the plan was administered in alignment with state laws, regulations, contracts, and policies. The audit, in line with the Municipal Pension Plan Funding Standard and Recovery Act, assessed […]

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Upper Darby Township Firemen’s Pension Plan – Delaware County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Upper Darby Township Firemen’s Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, evaluated if the plan adhered to applicable state laws, regulations, administrative procedures, contracts, and local ordinances. The audit covered specific aspects, including state aid deposits, employer and employee contributions, retirement benefits, and actuarial […]

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Mohnton Borough Police Pension Plan – Berks County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of Mohnton Borough Police Pension Plan, Berks County, Pennsylvania, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to ensure the pension plan’s administration complied with applicable state laws, regulations, contracts, procedures, and local policies. The audit focused on the period between […]

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

The compliance audit of the Mohnton Borough Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), aimed to ensure administration compliance with relevant state laws, regulations, and plan provisions. The audit covered the period from January 1, 2025, to December 31, 2025, verifying the timely deposit […]

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City of Johnstown Comprehensive Municipal Pension Trust Fund – Cambria County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the City of Johnstown Comprehensive Municipal Pension Trust Fund, covering January 1, 2022, to December 31, 2024, assessed adherence to the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to check corrective actions on prior findings and compliance with state laws and regulations concerning the pension […]

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Brady Township Non-Uniformed Pension Plan – Clearfield County – Audit Period January 1, 2021 to December 31, 2024

The compliance audit of the Brady Township Non-Uniformed Pension Plan, covering January 1, 2021 to December 31, 2024, found several issues related to compliance with state laws and regulations. The audit aimed to verify corrective actions on previous findings and ensure the pension plan’s administration adhered to pertinent legislation and local policies. Despite cooperation from […]

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Unityville Community Volunteer Firemen’s Relief Association – Lycoming County – Audit Period January 1, 2023 to December 31, 2024

The compliance audit of the Unityville Community Volunteer Firemen’s Relief Association, conducted for the period between January 1, 2023, and December 31, 2024, assessed compliance with state laws, contracts, bylaws, and administrative procedures regarding state aid and fund expenditure. Funded by municipalities in Columbia and Lycoming counties, the association’s total cash stood at $40,645 by […]

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Firemen’s Relief Association of Slocum Volunteer Fire Company No. 1, Luzerne County – Audit Period January 1, 2022 to December 31, 2024

The compliance audit of the Firemen’s Relief Association of Slocum Volunteer Fire Company No. 1 in Luzerne County, Pennsylvania, covered the period from January 1, 2022, to December 31, 2024. The objectives were to assess whether the association addressed previous audit findings and complied with state laws, contracts, and bylaws concerning the receipt of state […]

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