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PA Department of the Auditor General

Muncy Borough Police Pension Plan – Lycoming County – Reduced Period Engagement – Period Ended December 31, 2025

A compliance audit of the Muncy Borough Police Pension Plan was conducted under authority from Pennsylvania’s Act 205. The audit’s objective was to assess whether the pension plan adhered to relevant state laws, regulations, contracts, and policies. Conducted for the period between 2023 and 2025, the audit reviewed the administration of state aid, employer contributions, […]

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

A compliance audit of the Muncy Borough Non-Uniformed Pension Plan was conducted as authorized by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). The audit aimed to verify the administration of the pension plan’s compliance with state laws, regulations, and local policies. The audit reviewed state aid deposits, employer and […]

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

The compliance audit of Marietta Borough’s Non-Uniformed Pension Plan was conducted to ensure adherence to state laws and guidelines under Act 205. The audit assessed proper deposition of state aid and accurate calculation of employer contributions between January 1, 2022, and December 31, 2025. It also reviewed whether retirement benefits were properly calculated and paid. […]

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

A compliance audit of the Lower Oxford Township Non-Uniformed Pension Plan in Chester County, Pennsylvania, conducted under the authority of Act 205, assessed whether the pension plan adhered to state laws and regulations. The audit evaluated corrective actions on prior findings and ensured compliance with statutes, regulations, internal processes, and local policies. Conducted for the […]

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

An audit of the Jim Thorpe Borough Police Pension Plan was conducted as mandated by the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984). This audit, which covered the year 2025, aimed to verify compliance with relevant state laws, regulations, contracts, administrative procedures, and local policies. The audit found the pension […]

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

An audit was conducted on the Jim Thorpe Borough Non-Uniformed Pension Plan through authority from Act 205 of 1984, focusing on ensuring compliance with applicable state laws, regulations, and prior recommendations. The audit was not executed under U.S. Government Auditing Standards. Key audit objectives included assessing corrective actions to previous findings and verifying compliance with […]

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Jefferson Hills Borough Police Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

In August 2026, a compliance audit of the Jefferson Hills Borough Police Pension Plan was conducted under the authority of Act 205 to ensure proper management of state aid. The audit focused on verifying corrective actions from a prior report and assessing compliance with state laws, regulations, and local policies from January 1, 2024, to […]

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Jefferson Hills Borough Non-Uniformed Union Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Jefferson Hills Borough Non-Uniformed Union Pension Plan was conducted as mandated by the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify compliance with state laws, regulations, contracts, administrative procedures, and local ordinances for the year 2025. Key findings include proper determination and deposit of state […]

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Jefferson Hills Borough Non-Uniformed Money Purchase Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The compliance audit of the Jefferson Hills Borough Non-Uniformed Money Purchase Pension Plan in Allegheny County, conducted by the Office of the Auditor General, evaluated the plan’s administration against state laws and regulations. Covering the period from January 1, 2025, to December 31, 2025, the audit aimed to verify compliance with the Municipal Pension Plan […]

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Jefferson Hills Borough Non-Uniformed Management Pension Plan – Allegheny County – Reduced Period Engagement – Period Ended December 31, 2025

The Auditor General conducted a compliance audit of the Jefferson Hills Borough Non-Uniformed Management Pension Plan as required under Act 205 of 1984. The audit aimed to verify if the pension plan was administered in accordance with relevant state laws, regulations, and local policies. The audit reviewed state aid deposits, employer contributions, employee contributions, and […]

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Pennsylvania Department
of the Auditor General