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PA Department of the Auditor General

Published March 18, 2026

About This Audit

The compliance audit of the Union City Borough Non-Uniformed Pension Plan, conducted by the Auditor General for the period January 1, 2021, to December 31, 2024, aimed to confirm adherence to relevant state laws, regulations, and policies. The audit verified that state aid was accurately determined, employer and employee contributions were calculated and deposited correctly, retirement benefits were administered properly, and actuarial reports were submitted on time. An independent accounting firm audited the borough’s financial statements, with Borough officials responsible for maintaining internal controls. Overall, the pension plan was found to comply with all applicable legal and regulatory requirements. 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