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PA Department of the Auditor General

HARRISBURG, PA – Auditor General Timothy L. DeFoor today announced the release of audits of 42 municipal and police pension plans in Allegheny, Bradford, Butler, Cambria, Cameron, Clarion, Clearfield, Delaware, Erie, Huntingdon, Lebanon, Luzerne, Lycoming, McKean, Monroe, Montgomery, Tioga, Wayne 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 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

Forest Hills Borough Non-Uniformed Pension Plan

Forest Hills Borough Police Pension Plan

Bradford County

Troy Borough Non-Uniformed Pension Plan

Troy Borough Police Pension Plan

Butler County

Middlesex Township Non-Uniformed Pension Plan

Middlesex Township Police Pension Plan

Zelienople Borough Non-Uniformed Pension Plan

Zelienople Borough Police Pension Plan

Cambria County

Ebensburg Borough Non-Uniformed Pension Plan

Ebensburg Borough Police Pension Plan

Stonycreek Township Police Pension Plan

Cameron County

Shippen Township Non-Uniformed Pension Plan

Clarion County

Rimersburg Borough Non-Uniformed Pension Plan

Clearfield County

Beccaria Township Non-Uniformed Pension Plan

Delaware County

Tinicum Township Non-Uniformed Pension Plan

Tinicum Township Police Pension Plan

Erie County

Wesleyville Borough Employee Pension Plan

Wesleyville Borough Police Pension Plan

Huntingdon County

Shirley Township Non-Uniformed Pension Plan

Lebanon County

South Lebanon Township Non-Uniformed Employees Pension Plan

South Lebanon Township Non-Uniformed Pension Plan

South Lebanon Township Police Pension Plan

Luzerne County

Butler Township Non-Uniformed Pension Plan

Butler Township Police Pension Plan

Municipality of Kingston Non-Uniformed Employees Pension Plan

Municipality of Kingston Firemen’s Pension Plan

Municipality of Kingston Police Pension Plan

Swoyersville Borough Non-Uniformed Pension Plan

Swoyersville Borough Police Pension Plan

Lycoming County

Jersey Shore Borough Non-Uniformed Pension Plan

McKean County

Kane Borough Non-Uniformed Pension Plan

Kane Borough Police Pension Plan

Monroe County

Stroud Township Non-Uniformed Pension Plan

Montgomery County

Lower Salford Township Defined Contribution Pension Plan

Lower Salford Township Non-Uniformed Penson Plan

Lower Salford Township Police Pension Plan

Tioga County

Wellsboro Borough Non-Uniformed Pension Plan

Wellsboro Borough Non-Uniformed Union Pension Plan

Wellsboro Borough Management Non-Uniformed Pension Plan

Wellsboro Borough Police Pension Plan

Wayne County

Lake Township Non-Uniformed Pension Plan

York County

Dallastown Borough Non-Uniformed Pension Plan

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Pennsylvania Department
of the Auditor General