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PA Department of the Auditor General

West Manchester Township Police Pension Plan – York County – Audit Period Ended December 31, 2023

A compliance audit was conducted for the West Manchester Township Police Pension Plan, as required by Act 205 of 1984, to ensure adherence to state laws, regulations, and local ordinances. The audit reviewed the administration of the pension plan from January 1, 2023, to December 31, 2023. The scope included verification of state aid deposits, […]

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West Manchester Township Non-Uniformed Defined Contribution Pension Plan – York County – Audit Period January 1, 2019 to December 31, 2023

The compliance audit of the West Manchester Township Non-Uniformed Defined Contribution Pension Plan, covering January 1, 2019, to December 31, 2023, was conducted to ensure adherence to state laws, regulations, and local policies. The audit, mandated by the Municipal Pension Plan Funding Standard and Recovery Act, evaluated the administration of state aid, employer and employee […]

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West Manchester Township Non-Uniformed Pension Plan – York County – Audit Period Ended December 31, 2023

An audit was conducted on the West Manchester Township Non-Uniformed Pension Plan in York County, Pennsylvania, in compliance with the Municipal Pension Plan Funding Standard and Recovery Act. The audit sought to verify the pension plan’s adherence to applicable state laws, regulations, contracts, administrative procedures, and local policies. The audit, not following the Government Auditing […]

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Rochester Borough Police Pension Plan – Beaver County – Audit Period Ended December 31, 2023

A compliance audit of the Rochester Borough Police Pension Plan was conducted pursuant to Act 205 requirements to assess its administration with respect to state laws, regulations, contracts, administrative procedures, and local ordinances. The period examined was January 1, 2023, to December 31, 2023. The audit verified compliance in calculating and depositing state aid, employer […]

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Rochester Borough Non-Uniformed Pension Plan – Beaver County – Audit Period Ended December 31, 2023

The compliance audit of Rochester Borough’s Non-Uniformed Pension Plan, conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessed the plan’s adherence to state laws and regulations from January 1 to December 31, 2023. The audit focused on the timely deposit of state aid, proper calculation of employer contributions, correct employee contribution processes, […]

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Aldan Borough Police Pension Plan – Delaware County – Audit Period Ended December 31, 2023

A compliance audit was conducted on the Aldan Borough Police Pension Plan by the Auditor General, as required by the Municipal Pension Plan Funding Standard and Recovery Act. The audit reviewed administration compliance concerning state laws, regulations, and municipal policies for the period January 1, 2023, to December 31, 2023. The scope involved verification of […]

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City of Lebanon – Lebanon County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The City of Lebanon, Lebanon County, underwent an independent audit of its Liquid Fuels Tax Fund for the year 2023. The audit, aligned with standards set by the American Institute of Certified Public Accountants and Government Auditing Standards, evaluated the Form MS-965 With Adjustments submitted by the city’s management. The auditors confirmed that the form […]

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Borough of Forty Fort – Luzerne County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2023

The Independent Auditor’s Report for the Borough of Forty Fort’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2023. The auditor examined the municipality’s Form MS-965 with Adjustments, ensuring compliance with criteria set by the Pennsylvania Department of Transportation and the Department of Transportation’s Publication 9. The audit was […]

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Borough of New Albany – Bradford County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2023

The report is an independent auditor’s examination of the Liquid Fuels Tax Fund Forms MS-965 With Adjustments for the Borough of New Albany, Bradford County, covering January 1, 2021, to December 31, 2023. The audit was conducted under standards from the American Institute of Certified Public Accountants and Government Auditing Standards. The audit found that […]

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Borough of Narberth – Montgomery County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2023

The independent auditor’s report for the Borough of Narberth’s Liquid Fuels Tax Fund, covering the period from January 1, 2022, to December 31, 2023, evaluates the borough’s compliance with reporting requirements. The audit included examining Forms MS-965 with adjustments and found that the borough generally presented these forms accurately, as per Pennsylvania Department of Transportation […]

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