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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 22 municipal and police pension plans in Adams, Allegheny, Beaver, Butler, Bedford, Chester, Delaware, Erie, Indiana, Lancaster, Mifflin, Montgomery, Westmoreland and York counties.

“Our audits make sure state pension aid is used as the law requires, 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.

Adams County

Straban Township Non-Uniformed Pension Plan

Allegheny County

Bell Acres Borough Non-Uniformed Pension Plan

Oakmont Borough Non-Uniformed Pension Plan

Oakmont Borough Police Pension Plan

South Fayette Township Non-Uniformed Employees Pension Plan

South Fayette Township Non-Uniformed Union Pension Plan

South Fayette Township Police Pension Plan

Beaver County

Franklin Township Non-Uniformed Pension Plan

Butler County

Oakland Township Non-Uniformed Pension Plan

Bedford County

Bedford Township Non-Uniformed Pension Plan

Chester County

East Goshen Township Firemen’s Pension Plan

East Goshen Township Non-Uniformed Pension Plan

Delaware County

Trainer Borough Non-Uniformed Pension Plan

Trainer Borough Police Pension Plan

Erie County

Waterford Township Non-Uniformed Pension Plan

Indiana County

Rayne Township Non-Uniformed Pension Plan

Lancaster County

Salisbury Township Non-Uniformed Pension Plan

Mifflin County

Burnham Borough Non-Uniformed Pension Plan

Montgomery County

Upper Hanover Township Non-Uniformed Pension Plan

Westmoreland County

Rostraver Township Employee Pension Plan

Rostraver Township Police Pension Plan

York County

Paradise Township Non-Uniformed Employees 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