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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 29 municipal and police pension plans in Allegheny, Beaver, Blair, Cambria, Lancaster, Lehigh, Mercer, Montgomery, Susquehanna, Washington, Westmoreland 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,” Auditor General 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 2024, 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

Municipality of Penn Hills Non-Uniformed Pension Plan

Municipality of Penn Hills Police Pension Plan

Beaver County

Harmony Township Non-Uniformed Pension Plan

Harmony Township Non-Uniformed Union Pension Plan

Harmony Township Police Pension Plan

Blair County

Woodbury Township Non-Uniformed Pension Plan

Cambria County

East Carroll Township Non-Uniformed Pension Plan

Gallitzin Borough Non-Uniformed Pension Plan

Gallitzin Borough Police Pension Plan

Lehigh County

Salisbury Township Non-Uniformed Employees’ Defined Contribution Pension Plan

Salisbury Township Non-Uniformed Pension Plan

Salisbury Township Police Pension Plan

Upper Macungie Township, Non-Uniformed Employees’ Defined Contribution Pension Plan

Upper Macungie Township Non-Uniformed Employees’ Pension Plan

Upper Macungie Township Police Pension Plan

Mercer County

City of Hermitage Non-Uniformed Pension Plan

City of Hermitage Police Pension Plan

Montgomery County

West Norriton Township Non-Uniformed Pension Plan

West Norriton Township Police Pension Plan

Susquehanna County

Silver Lake Township Non-Uniformed Pension Plan

Washington County

South Franklin Township Non-Uniformed Pension Plan

Westmoreland County

Derry Township Non-Uniformed Pension Plan

East Huntingdon Township Non-Uniformed Pension Plan

York County

Manchester Township Firefighter’s Cash Balance Pension Plan

Manchester Township Firefighter’s Pension Plan

Manchester Township Non-Uniformed Cash Balance Pension Plan

Manchester Township Non-Uniformed Pension Plan

Northern York County Regional Non-Uniformed Pension Plan

Northern York County Regional Police Pension Plan

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

Pennsylvania Department
of the Auditor General