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PA Department of the Auditor General

Erie County Office of Children and Youth – Amended Fiscal Reports for Fiscal Years 2023 to 2025

The Erie County Office of Children and Youth submitted fiscal reports for the years July 1, 2023, to June 30, 2025, as required by Act 148 of 1976. The reports, including CY-370 Expenditure and CY-370A Revenue Reports, were reviewed to confirm Commonwealth expenditures for children’s services and compliance with regulations, including 55 Pa. Code for […]

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Upper Saucon Township Police Pension Plan – Lehigh County – Reduced Period Engagement – Period Ended December 31, 2025

In August 2026, a compliance audit was conducted on the Upper Saucon Township Police Pension Plan in Lehigh County, Pennsylvania, as authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). This audit aimed to ensure the pension plan’s administration complied with relevant laws and policies. The audit found an […]

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Upper Saucon Township Non-Uniformed Employees’ Defined Contribution Pension Plan – Lehigh County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Upper Saucon Township Non-Uniformed Employees’ Defined Contribution Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act mandate. The audit aimed to assess corrective actions from previous findings and check compliance with applicable laws, regulations, and policies. The audit covered state and employer contributions, employee deductions, […]

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Upper Saucon Township Non-Uniformed Employees’ Pension Plan – Lehigh County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Upper Saucon Township Non-Uniformed Employees’ Pension Plan was performed under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), assessing the management of state aid and adherence to laws and regulations from January 1, 2024, to December 31, 2025. The audit verified that the township’s officials had implemented […]

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

The compliance audit of the Sayre Borough Police Pension Plan in Bradford County, Pennsylvania, assessed the administration of the pension in alignment with state laws and local policies for the period from January 1, 2024, to December 31, 2025. The audit was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, without necessarily […]

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

A compliance audit of the Sayre Borough Non-Uniformed Defined Contribution Pension Plan was conducted for the period January 1, 2025, to December 31, 2025, in line with the Municipal Pension Plan Funding Standard and Recovery Act. The audit, which was not required to adhere to Government Auditing Standards, aimed to determine compliance with state laws, […]

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Parks Township Police Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit on the Parks Township Police Pension Plan, conducted under Act 205 of 1984, aimed to check corrective actions from a prior report and assess compliance with relevant laws and regulations. The audit covered the period from January 1, 2024, to December 31, 2025. Key audit areas included proper deposit of state aid, […]

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

In August 2026, a compliance audit was conducted on the Sayre Borough Non-Uniformed Pension Plan, Bradford County, Pennsylvania. Authorized under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), the audit assessed the plan’s administration for compliance with state laws, regulations, and local ordinances. The audit, covering January 1 to December […]

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North Beaver Township Non-Uniformed Employees’ Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the North Beaver Township Non-Uniformed Employees’ Pension Plan in Lawrence County, Pennsylvania, based on the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to evaluate whether corrective actions from a prior report were implemented and assess if the pension plan complied with state laws and local […]

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North Apollo Borough Police Pension Plan – Armstrong County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of North Apollo Borough Police Pension Plan, under the Municipal Pension Plan Funding Standard and Recovery Act, was conducted to ensure the plan’s administration adhered to state laws, regulations, and policies. The audit focused on assessing corrective actions from previous findings and reviewing the pension plan’s compliance from January 1, 2024, to […]

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