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PA Department of the Auditor General

Published August 5, 2026

About This Audit

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 31, 2025, evaluated the proper allocation and deposit of state aid, employer contributions, retirement benefits, and actuarial valuation reports. The audit concluded that Sayre Borough’s pension plan complied significantly with all relevant legal and policy requirements, despite not being under Government Auditing Standards. The report findings were corroborated with Sayre Borough officials who cooperated during the audit process. This is an automated summary. Please rely on the contents included in the released audit report.

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Pennsylvania Department
of the Auditor General