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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 32 municipal and police pension plans in Allegheny, Beaver, Bedford, Chester, Clearfield, Dauphin, Erie, Franklin, Lackawanna, Lancaster, Lawrence, Mercer, Montgomery, Pike, Snyder, Somerset and Westmoreland 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

Marshall Township Non-Uniformed Employees’ Pension Plan

Beaver County

Midland Borough Non-Uniformed Pension Plan

Midland Borough Non-Uniformed Union Pension Plan

Midland Borough Police Pension Plan

Bedford County

Hopewell Township Non-Uniformed Pension Plan

Chester County

Birmingham Township Non-Uniformed Pension Plan

Birmingham Township Police Pension Plan

Clearfield County

Curwensville Borough Non-Uniformed Pension Plan

Curwensville Borough Police Pension Plan

Dauphin County

Hummelstown Borough Non-Uniformed Pension Plan

Hummelstown Borough Police Pension Plan 

Erie County

North East Borough Non-Uniformed Pension Plan

North East Borough Police Pension Plan

Franklin County

Mont Alto Borough Non-Uniformed Pension Plan 

Lackawanna County

Roaring Brook Township Non-Uniformed Pension Plan

Roaring Brook Township Police Pension Plan

Lancaster County

Susquehanna Regional Non-Uniformed Pension Plan

Susquehanna Regional Police Pension Plan

Lawrence County

Wilmington Township Non-Uniformed Pension Plan

Mercer County

City of Farrell Firemen’s Pension Plan

City of Farrell Non-Uniformed Pension Plan

City of Farrell Police Pension Plan

Montgomery County

Lower Merion Township Police Pension Plan

Towamencin Township Non-Uniformed Employees Money Purchase Pension Plan

Towamencin Township Non-Uniformed Pension Plan

Towamencin Township Police Pension Plan

Pike County

Blooming Grove Township Non-Uniformed Pension Plan

Matamoras Borough Non-Uniformed Pension Plan

Snyder County

Shamokin Dam Borough Non-Uniformed Pension Plan

Shamokin Dam Borough Police Pension Plan

Somerset County

Quemahoning Township Non-Uniformed Pension Plan

Westmoreland County

Allegheny Township Non-Uniformed Pension Plan

Review other recent audits, sign up to be notified when new audits are released and learn more about the Department of the Auditor General online at www.PaAuditor.gov.

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Pennsylvania Department
of the Auditor General