The Penguins have some moves to make in order to get a 23-man, cap-compliant roster before the start of the 2022-23 season.
CapFriendly is a useful website for figuring these kinds of things out, though it has to be said that CapFriendly is simply a projection tool, not some kind of official database. Yes, it shows a current cap figure and it lists a number of players as being in Wilkes-Barre/Scranton, but those are just CapFriendly's own projections based on the roster the site created. Nobody is "in" Wilkes-Barre currently, and waivers-eligible players still must clear waivers to be sent down out of training camp.