Skip to content
PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 24 municipal and police pension plans in Beaver, Bucks, Butler, Chester, Delaware, Lycoming, Montgomery, Northumberland, Schuylkill and Union 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 2021, the Department of the Auditor General distributed a total of $317 million in aid to 1,492 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.

Beaver County

Monaca Borough Non-Uniformed Pension Plan

Monaca Borough Police Pension Plan

Bucks County

Dublin Borough Non-Uniformed Pension Plan

Dublin Borough Police Pension Plan

Butler County

Clinton Township Non-Uniformed Pension Plan

Chester County

Oxford Borough Non-Uniformed Pension Plan

Oxford Borough Police Pension Plan

Delaware County

Upper Chichester Township Non-Uniformed Defined Contribution Pension Plan

Upper Chichester Township Non-Uniformed Pension Plan

Upper Chichester Township Police Pension Plan

Lycoming County

Hepburn Township Non-Uniformed Pension Plan

Montgomery County

Ambler Borough Non-Uniformed Defined Contribution Pension Plan

Ambler Borough Non-Uniformed Pension Plan

Ambler Borough Police Pension Plan

Marlborough Township Municipal Employees Pension Plan

Marlborough Township Police Pension Plan

Northumberland County

Coal Township Non-Uniformed Pension Plan

Coal Township Police Pension Plan

Schuylkill County

Saint Clair Borough Non-Uniformed Pension Plan

Saint Clair Borough Non-Uniformed Union Pension Plan

Saint Clair Borough Police Pension Plan

Union County

Mifflinburg Borough Money Purchase Pension Plan

Mifflinburg Borough Non-Uniformed Pension Plan

Mifflinburg Borough 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.

# # #

Pennsylvania Department
of the Auditor General