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Audits

July 30, 2026

West Wyoming Borough Police Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the West Wyoming Borough Police Pension Plan to assess adherence to applicable laws and regulations during 2025. The audit ensured state aid was correctly managed, employer contributions were properly calculated and deposited, and no benefit calculations were necessary. The report found the pension plan was compliant with relevant standards. […]

July 30, 2026

West Wyoming Borough Non-Uniformed Pension Plan – Luzerne County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the West Wyoming Borough Non-Uniformed Pension Plan pursuant to Act 205, which mandates the auditing of municipal pension plans receiving state aid in Pennsylvania. The audit aimed to ensure the pension plan complied with relevant state laws, regulations, and policies. For the period from January 1, 2025, to December […]

July 30, 2026

West Nottingham Township Non-Uniformed Pension Plan – Chester County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the West Nottingham Township Non-Uniformed Pension Plan was conducted according to Act 205. This audit, covering the period from January 1, 2025, to December 31, 2025, evaluated whether state aid was properly managed and whether employer contributions adhered to state law and local regulations. Findings indicated that the pension plan complied […]

July 30, 2026

Mifflintown Borough Police Pension Plan – Juniata County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit was conducted on the Mifflintown Borough Police Pension Plan to assess adherence to state laws, regulations, and policies as per Act 205. The audit evaluated state aid deposits, employer contributions, and actuarial reporting for 2025, confirming compliance with established requirements. No employee contributions or benefit calculations were necessary during this period. Despite […]

July 30, 2026

Lehighton Borough Police Pension Plan – Carbon County – Reduced Period Engagement – Period Ended December 31, 2025

An audit of the Lehighton Borough Police Pension Plan for January 1, 2025, to December 31, 2025, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to ensure compliance with applicable laws and procedures, focusing on the proper calculation and deposition of state aid, employer, and employee contributions. The […]

July 30, 2026

Lehighton Borough Non-Uniformed Pension Plan – Carbon County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Lehighton Borough Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act (Act 205). The audit aimed to verify if municipal officials addressed previous findings and if the plan adheres to state laws and regulations. The audit covered the period from January 1, 2024, to […]

July 30, 2026

Granville Township Police Pension Plan – Mifflin County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Granville Township Police Pension Plan was conducted, as mandated by Act 205 of 1984, to ensure the administration adhered to state laws, regulations, contracts, and local ordinances. The audit, covering January 1 to December 31, 2025, assessed compliance concerning state aid deposits, employer contributions, employee contributions (waived for the audit […]

July 30, 2026

Granville Township Non-Uniformed Pension Plan – Mifflin County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Granville Township Non-Uniformed Pension Plan was conducted by the Auditor General under the authority of Act 205 of 1984. The audit, covering January 1, 2025, to December 31, 2025, verified compliance with state laws, regulations, and local ordinances regarding state aid deposits, employer contributions, retirement benefit distributions, and actuarial reporting. […]

July 29, 2026

Roxborough Memorial Hospital – Philadelphia County – Tobacco Settlement Payment Data Year 2027

Roxborough Memorial Hospital was audited regarding its eligibility for payments under the Tobacco Settlement Act of 2001 for a portion of its uncompensated care services. The evaluation focused on reported extraordinary expense claims, substantiation of reported claims, and total inpatient days as of June 30, 2025, and June 30, 2024, respectively. Seven out of eight […]

July 29, 2026

Punxsutawney Area Hospital – Jefferson County – Tobacco Settlement Payment Data Year 2027

The Punxsutawney Area Hospital participated in a review process under the Tobacco Settlement Act of 2001, which allows hospitals to receive payments for uncompensated care. Two approaches are used: uncompensated care and extraordinary expense methods. For fiscal year 2025, the facility reported two extraordinary expense claims, where only one was eligible. The hospital’s submitted data […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General