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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 30 municipal and police pension plans in Allegheny, Armstrong, Chester, Clearfield, Clinton, Crawford, Lancaster, Lebanon, Luzerne, Lycoming, Mercer, Northampton, Northumberland 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 2022, the Department of the Auditor General distributed a total of $329 million in aid to 1,453 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

Elizabeth Township Police Pension Plan

Stowe Township Non-Uniformed Pension Plan

Stowe Township Police Pension Plan

Turtle Creek Borough Non-Uniformed Pension Plan

Turtle Creek Borough Police Pension Plan

Armstrong County

South Buffalo Township Non-Uniformed Pension Plan

Chester County

West Grove Borough Non-Uniformed Pension Plan

West Grove Borough Police Pension Plan

Clearfield County

Chester Hill Borough Non-Uniformed Pension Plan

Clinton County

Pine Creek Township Police Pension Plan

Crawford County

Linesville Borough Non-Uniformed Pension Plan

Linesville Borough Police Pension Plan

Lancaster County

City of Lancaster Firemen’s Pension Plan

City of Lancaster Non-Uniformed Pension Plan

City of Lancaster Police Pension Plan

City of Lancaster Supplemental Non-Uniformed Pension Plan

Lebanon County

Jackson Township Non-Uniformed Pension Plan

Luzerne County

Black Creek Township Non-Uniformed Pension Plan

Lycoming County

Old Lycoming Township Non-Uniformed Pension Plan

Old Lycoming Township Police Pension Plan

Mercer County

Delaware Township Non-Uniformed Pension Plan

Northampton County

City of Bethlehem Aggregate Pension Fund

City of Bethlehem Officers’ and Employees’ PMRS Pension Plan

Wind Gap Borough Non-Uniformed Pension Plan

Northumberland County

Point Township Non-Uniformed Pension Plan

Point Township Police Pension Plan

York County

Southern Police Commission Non-Uniformed Pension Plan

Southern Police Commission Police Pension Plan

Southwestern Regional Non-Uniformed Pension Plan

Southwestern Regional Police 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