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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 41 municipal and police pension plans in Allegheny, Berks, Bucks, Centre, Cumberland, Delaware, Greene, Lackawanna, Lehigh, Luzerne, Mifflin, Montgomery, Northampton, Venango, Washington, Westmoreland and York counties.

“Our audits make sure state pension aid is used as required by law, which helps to reduce financial burdens on local taxpayers,” DeFoor said.

State aid for municipal pension plans is generated by a 2 percent tax on fire and casualty insurance policies sold in Pennsylvania by out-of-state companies. In 2023, the Department of the Auditor General distributed a total of $372.77 million in aid to 1,471 municipalities and regional departments to support pension plans covering police officers, paid firefighters and non-uniformed employees.

The department is required by law to audit municipal pension plans and volunteer fire relief associations that receive state aid from the department; liquid fuels tax usage by municipalities; various county offices and numerous other state government entities. 

Explanations of findings are found in the full audit reports linked below or available online at www.PaAuditor.gov/audit-reports.

Allegheny County

Pitcairn Borough Non-Uniformed Pension Plan

Pitcairn Borough Police Pension Plan

Berks County

Birdsboro Borough Non-Uniformed Pension Plan

Birdsboro Borough Non-Uniformed Union Pension Plan

Birdsboro Borough Police Pension Plan  

Bucks County

Nockamixon Township Non-Uniformed Pension Plan

Nockamixon Township Polce Pension Plan

Centre County

Halfmoon Township Non-Uniformed Pension Plan

Cumberland County

Hampden Township Non-Uniformed Pension Plan

Hampden Township Police Pension Plan

West Pennsboro Township Non-Uniformed Pension Plan

Delaware County

Darby Borough Non-Uniformed Pension Plan

Darby Borough Police Pension Plan  

Greene County

Cumberland Township Non-Uniformed Pension Plan

Cumberland Township Police Pension Plan

Greene County Regional Police Pension Plan

Lackawanna County

South Abington Township Non-Uniformed Pension Plan

South Abington Township Police Pension Plan  

Lehigh County

Whitehall Township Non-Uniformed Cash Balance Pension Plan

Whitehall Township Non-Uniformed Pension Plan

Whitehall Township Police Pension Plan  

Luzerne County

Hughestown Borough Non-Uniformed Pension Plan

Hughestown Borough Police Pension Plan

Pittston Township Non-Uniformed Pension Plan

Pittston Township Police Pension Plan

Mifflin County

Mifflin County Regional Police Department Non-Uniformed Pension Plan

Montgomery County

Lower Merion Township Non-Uniformed Pension Plan

Lower Merion Township Profit Sharing Pension Plan

Norristown Borough Laborers’ Non-Uniformed Pension Plan 

Norristown Borough Management Non-Uniformed Pension Plan

Norristown Borough Non-Uniformed Pension Plan

Norristown Borough Police Pension Plan

Northampton County

Pen Argyl Borough Non-Uniformed Pension Plan

Venango County

City of Franklin Firemen’s Pension Plan

City of Franklin Non-Uniformed Pension Plan

City of Franklin Police Pension Plan

Washington County

Union Township Non-Uniformed Cash Balance Pension Plan

Union Township Non-Uniformed Union Pension Plan

Westmoreland County

City of Latrobe Non-Uniformed Pension Plan

City of Latrobe Police Pension Plan

York County

Stewartstown Borough Non-Uniformed Pension Plan 

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Pennsylvania Department
of the Auditor General