AuditsAudit Type: Compliance

January 21, 2025

Manchester Township Firefighter’s Cash Balance Pension Plan – York County – Audit Period Ended December 31, 2023

The compliance audit of the Manchester Township Firefighter’s Cash Balance Pension Plan, pursuant to the Municipal Pension Plan Funding Standard and Recovery Act, assessed adherence to relevant laws and procedures. Conducted for periods from January 2022 to December 2023, it aimed to confirm corrective actions to previous findings and compliance with state laws and regulations. […]

January 21, 2025

Gallitzin Borough Non-Uniformed Pension Plan – Cambria County – Audit Period Ended December 31, 2023

The audit of the Gallitzin Borough Non-Uniformed Pension Plan was conducted to assess compliance with the Municipal Pension Plan Funding Standard and Recovery Act and applicable state laws. Conducted from January 1, 2023, to December 31, 2023, the audit confirmed that state aid was properly deposited within the prescribed timeframe, employer contributions were correctly calculated, […]

January 21, 2025

Gallitzin Borough Police Pension Plan – Cambria County – Audit Period Ended December 31, 2023

In January 2025, the Auditor General conducted a compliance audit of the Gallitzin Borough Police Pension Plan under the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering the period from January 1, 2023, to December 31, 2023, assessed if the pension plan adhered to state laws, regulations, contracts, administrative procedures, and local […]

January 21, 2025

East Huntingdon Township Non-Uniformed Pension Plan – Westmoreland County -Audit Period Ended December 31, 2023

A compliance audit was conducted on the East Huntingdon Township Non-Uniformed Pension Plan in Westmoreland County, Pennsylvania. The audit followed the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984) requirements, but it was not executed under the Government Auditing Standards. The audit aimed to assess compliance with relevant state laws, regulations, […]

January 17, 2025

South Franklin Township Non-Uniformed Pension Plan – Washington County – Audit Period Ended December 31, 2023

A compliance audit of the South Franklin Township Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act, assessing adherence to state laws, regulations, and prior corrective recommendations. The audit, covering January 1, 2022, to December 31, 2023, determined that deposits of state aid and employer/employee contributions were properly managed […]

January 17, 2025

Woodbury Township Non-Uniformed Pension Plan – Blair County – Audit Period Ending December 31, 2023

The compliance audit of the Woodbury Township Non-Uniformed Pension Plan in Blair County, Pennsylvania, was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit, covering January 1 to December 31, 2023, examined whether the pension plan complied with relevant laws, regulations, contracts, and administrative procedures. Key findings indicated […]

January 17, 2025

Derry Township Non-Uniformed Pension Plan – Westmoreland County – Audit Period Ended December 31, 2023

The compliance audit of the Derry Township Non-Uniformed Pension Plan, conducted under the authority of Act 205, assessed compliance with state laws, regulations, and local policies. The audit focused on verifying state aid deposits, employer contributions, and retirement benefits calculations for the period of January 1, 2023, to December 31, 2023. It was determined that […]

January 17, 2025

City of Hermitage Police Pension Plan – Mercer County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted on the City of Hermitage Police Pension Plan for the period from January 1, 2021, to December 31, 2023, under the authority of the Municipal Pension Plan Funding Standard and Recovery Act. The audit evaluated whether the pension plan adhered to applicable state laws, regulations, contracts, and local ordinances, specifically […]

January 17, 2025

City of Hermitage Non-Uniformed Pension Plan – Mercer County – Audit Period January 1, 2021 to December 31, 2023

The compliance audit for the City of Hermitage Non-Uniformed Pension Plan covered January 1, 2021, to December 31, 2023. It evaluated municipal compliance with the Act 205 of 1984, which mandates audits for municipalities receiving state aid for pension systems. The audit focused on ensuring corrective actions from prior findings were implemented and verifying compliance […]

January 17, 2025

Jefferson Regional Medical Center – Allegheny County – Tobacco Settlement Payment Data for Year 2025

The Jefferson Regional Medical Center was assessed for eligibility for the 2025 Tobacco Settlement Payment, guided by the Tobacco Settlement Act of 2001, which allocates funds to hospitals for uncompensated care. The evaluation considered two approaches: uncompensated care and extraordinary expenses. Procedures were established by the Department of Human Services (DHS) to verify the center’s […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General