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Audits

December 1, 2025

City of Bradford Comprehensive Municipal Pension Trust Fund – McKean County – Audit Period January 1, 2023 to December 31, 2024

A compliance audit was conducted for the City of Bradford Municipal Pension Trust Fund for the period of January 1, 2023 to December 31, 2024. The audit evaluated compliance with applicable state laws and regulations in relation to the pension fund’s administration. Two objectives were set: assessing the adequacy of corrective actions for previous findings, […]

December 1, 2025

Elk Lick Township Non-Uniformed Pension Plan – Somerset County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Elk Lick Township Non-Uniformed Pension Plan, conducted under Act 205, assessed adherence to state laws and regulations concerning pension management. The audit reviewed state aid deposits, employer contributions compliance per governing documents, employee contributions accuracy, and the submission of the actuarial valuation report in alignment with Act 205. The plan, […]

December 1, 2025

Brockway Borough Police Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit conducted on the Brockway Borough Police Pension Plan evaluated whether past audit recommendations were addressed and if the plan complied with relevant state laws and policies. The audit assessed the handling of state aid and employer contributions in alignment with Act 205 and other legal requirements. Specifically, a finding of partial compliance […]

December 1, 2025

Brockway Borough Non-Uniformed Pension Plan – Jefferson County – Reduced Period Engagement – Period Ended December 31, 2024

The audit of the Brockway Borough Non-Uniformed Pension Plan focused on ensuring state aid was correctly processed, employer contributions were appropriate, and retirement benefits were accurately calculated. There were no required employee contributions as these were waived by the municipality. The audit confirmed compliance with all applicable statutes and found no instances of noncompliance with […]

December 1, 2025

Ellsworth Borough Non-Uniformed Money Purchase Pension Plan – Washington County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of the Ellsworth Borough Non-Uniformed Money Purchase Pension Plan was conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205), focusing on ensuring compliance with state laws, regulations, contracts, and policies. The audit assessed activities between January 1, 2024, and December 31, 2024, including state aid, […]

December 1, 2025

Ellsworth Borough Non-Uniformed Pension Plan – Washington County – Audit Period January 1, 2020 to November 3, 2021

The compliance audit of the Ellsworth Borough Non-Uniformed Pension Plan, covering January 1, 2020 to November 3, 2021, was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit’s objective was to ensure the pension plan’s compliance with state laws, regulations, contracts, administrative procedures, and local ordinances. Key areas examined included proper […]

December 1, 2025

Liverpool Township Non-Uniformed Pension Plan – Perry County – Reduced Period Engagement – Period Ended December 31, 2024

The compliance audit of Liverpool Township’s Non-Uniformed Pension Plan was conducted under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to assess if prior corrective actions were implemented and if the pension plan adhered to applicable laws and regulations. The audit confirmed compliance, except for the township’s failure to adopt mandatory […]

December 1, 2025

Pulaski Township Municipal Employee Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

An audit was conducted on the Pulaski Township Municipal Employee Pension Plan as required by the Municipal Pension Plan Funding Standard and Recovery Act. Analysis confirmed compliance, but one finding noted an improper actuarial valuation report filing for a deferred compensation plan, leading to incorrect state aid allocations. The pension plan participates in the Pennsylvania […]

December 1, 2025

Pulaski Township Police Pension Plan – Lawrence County – Reduced Period Engagement – Period Ended December 31, 2024

A compliance audit of the Pulaski Township Police Pension Plan in Lawrence County, Pennsylvania, was conducted as part of the requirements under the Municipal Pension Plan Funding Standard and Recovery Act. The audit aimed to verify if prior corrective actions were implemented and if the pension plan adhered to relevant state laws, regulations, and local […]

November 25, 2025

Butler County Sheriff – Audit Period September 1, 2019 to February 23, 2023

A compliance audit of the Butler County Sheriff’s Office in Pennsylvania, covering September 1, 2019, to February 28, 2023, evaluated the proper collection and remittance of moneys on behalf of the Commonwealth. The audit, conducted under Section 401(e) of The Fiscal Code, found that the Office generally complied with state laws, but uncovered three significant […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General