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 adhering to the Government Auditing Standards of the U.S. The objectives were to verify the adoption of corrective actions from prior reports and ensure compliance with regulations. Although most areas complied with statutory requirements, an inconsistency persists in the pension benefits provision, as noted in previous audits, which Sayre Borough has not fully addressed. The retirement and disability benefits in the pension plan’s governing documents continue to conflict with those in the collective bargaining agreement, necessitating prompt corrective action. This is an automated summary. Please rely on the contents included in the released audit report.