HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 44 municipal and police pension plans in Allegheny, Beaver, Berks, Cambria, Carbon, Clearfield, Columbia, Delaware, Indiana, Lackawanna, Lancaster, Lawrence, Montgomery, Northampton, Susquehanna 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
Frazer Township Non-Uniformed Pension Plan
Frazer Township Police Pension Plan
Wilkins Township Non-Uniformed Pension Plan
Wilkins Township Police Pension Plan
Beaver County
Beaver Borough Money Purchase Pension Plan
Beaver Borough Municipal Employees’ Pension Plan
Beaver Borough Police Pension Plan
Rochester Borough Non-Uniformed Pension Plan
Rochester Borough Police Pension Plan
Berks County
Eastern Berks Regional Police Pension Plan
Cambria County
Dale Borough Employees Pension Plan
Carbon County
Lower Towamensing Township Non-Uniformed Cash Balance Pension Plan
Lower Towamensing Township Non-Uniformed Pension Plan
Clearfield County
Decatur Township Non-Uniformed Pension Plan
Decatur Township Police Pension Plan
Columbia County
Millville Borough Non-Uniformed Pension Plan
Millville Borough Police Pension Plan
Scott Township Non-Uniformed Pension Plan
Scott Township Police Pension Plan
Delaware County
Aldan Borough Police Pension Plan
Upper Providence Township Non-Uniformed Pension Plan
Upper Providence Township Police Pension Plan
Indiana County
Indiana Borough Non-Uniformed Management Pension Plan
Indiana Borough Non-Uniformed Non-Management Pension Plan
Indiana Borough Police Pension Plan
Lackawanna County
Greenfield Township Non-Uniformed Pension Plan
Lancaster County
Christiana Borough Non-Uniformed Pension Plan
Lancaster Township Non-Uniformed Pension Plan
New Holland Borough Non-Uniformed Pension Plan
New Holland Borough Police Pension Plan
Lawrence County
Shenango Township Non-Uniformed Pension Plan
Shenango Township Non-Uniformed Union Pension Plan
Shenango Township Police Pension Plan
Mongomery County
Upper Dublin Township Non-Uniformed Pension Plan
Upper Dublin Township Police Pension Plan
Northampton County
Moore Township Non-Uniformed Pension Plan
Moore Township Police Pension Plan
Susquehanna County
Auburn Township Non-Uniformed Pension Plan
York County
West Manchester Township Non-Uniformed Defined Contribution Pension Plan
West Manchester Township Non-Uniformed Pension Plan
West Manchester Police Pension Plan
York Area United Fire and Rescue Administrative Cash Balance Pension Plan
York Area United Fire and Rescue Union Cash Balance Pension Plan
York Area United Fire and Rescue Union Defined Benefit Pension Plan
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Media contact: April Hutcheson, 717-787-1381 or news@paauditor.gov