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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, Bucks, Chester, Elk, Fayette, Lackawanna, Lawrence, Monroe, Northampton, Schuylkill, Somerset, Warren 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

City of Clairton Firemen’s Pension Plan

City of Clairton Non-Uniformed Pension Plan

City of Clairton Police Pension Plan

Green Tree Borough Non-Uniformed Pension Plan

Green Tree Borough Police Pension Plan

Kennedy Township Non-Uniformed Union Pension Plan

Kennedy Township Police Pension Plan

Kennedy Township Service Employees’ Pension Plan

Bucks County

Haycock Township Non-Uniformed Pension Plan

Chester County

Kennett Township Non-Uniformed Pension Plan

Kennett Township Police Pension Plan

New Garden Township Non-Uniformed Pension Plan

West Pikeland Township Police Pension Plan

Elk County

City of St. Marys Non-Uniformed Employees Pension Plan

City of St. Marys Police Pension Plan

Fayette County

Menallen Township Non-Uniformed Management Pension Plan

Menallen Township Non-Uniformed Union Pension Plan

Lackawanna County

City of Scranton Aggregate Pension Fund

Lawrence County

City of New Castle Comprehensive Municipal Pension Trust Fund

Monroe County

Paradise Township Non-Uniformed Pension Plan

Northampton County

North Catasauqua Borough Non-Uniformed Pension Plan

North Catasauqua Borough Police Pension Plan

Williams Township Non-Uniformed Pension Plan

Schuylkill County

Ashland Borough Non-Uniformed Pension Plan

Ashland Borough Police Pension Plan

Somerset County

Central City Borough Non-Uniformed Pension Plan

Central City Borough Police Pension Plan

Warren County

Freehold Township Non-Uniformed Pension Plan

York County

York Area Regional Police Department Non-Uniformed Pension Plan

York Area Regional Police Department 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