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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 43 municipal and police pension plans in Allegheny, Chester, Clearfield, Delaware, Lackawanna, Lancaster, Lebanon, Lehigh, Luzerne, Mercer, Montgomery, Northumberland, Schuylkill, Somerset and Westmoreland 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. “Nearly a quarter of all the pension plans we support are in some state of distress. It is essential that our communities plan to make their pension payments on time to support our workers who take care of us.”

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 $404.73 million in aid to 1,461 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

Carbon Borough Non-Uniformed Pension Plan

Carbon Borough Police Pension Plan

Glenburn Borough Non-Uniformed Service Employees’ Pension Plan

Glenburn Borough Non-Uniformed Union Pension Plan

Leet Township Non-Uniformed Pension Plan

Leet Township Police Pension Plan

Leetsdale Borough Non-Uniformed Pension Plan

Leetsdale Borough Police Pension Plan

Richland Township Non-Uniformed Pension Plan

Wilkinsburg Borough Firemen’s Pension Plan

Wilkinsburg Borough Non-Uniformed Pension Plan

Wilkinsburg Borough Police Pension Plan

Chester County

East Whiteland Township Firefighters’ Pension Plan

East Whiteland Township Non-Uniformed Defined Contribution Pension Plan

East Whiteland Township Non-Uniformed Pension Plan

East Whiteland Township Police Pension Plan

Clearfield County

Bigler Township Non-Uniformed Pension Plan

Lawrence Township General Employees’ Pension Plan

Lawrence Township Police Pension Plan

Delaware County

Newtown Township Non-Uniformed Pension Plan

Newtown Township Police Pension Plan

Lackawanna County

Glenburn Township Non-Uniformed Pension Plan

Lancaster County

Lititz Borough Non-Uniformed Pension Plan

Lititz Borough Police Pension Plan

Lebanon County

City of Lebanon Non-Uniformed Pension Plan

City of Lebanon Paid Firemen’s Pension Plan

City of Lebanon Police Pension Plan

Lehigh County

Weisenberg Township Non-Uniformed Pension Plan

Luzerne County

Exeter Borough Non-Uniformed Pension Plan

Exeter Borough Police Pension Plan

Mercer County

Mercer County Regional Council of Governments

Montgomery County

Montgomery Township Non-Unformed Pension Plan

Upper Providence Township Firefighters’ Money Purchase Pension Plan

Upper Providence Township Firefighters’ Pension Plan

Upper Providence Township Non-Uniformed Money Purchase Pension Plan

Upper Providence Township Non-Uniformed Pension Plan

Northumberland County

City of Shamokin Officers’ and Employees’ Pension Plan

City of Shamokin Police Pension Plan

Schuylkill County

Kline Township Police Pension Plan

Somerset County

Somerset Borough Non-Uniformed Management Pension Plan

Somerset Borough Non-Uniformed Pension Plan

Somerset Borough Police Pension Plan

Westmoreland County

Ligonier Borough Non-Uniformed Pension Plan

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Media contact:  April Hutcheson, 717-787-1381 or news@paauditor.gov

Pennsylvania Department
of the Auditor General