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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 Cambria, Centre, Clearfield, Crawford, Delaware, Franklin, Greene, Lancaster, Luzerne, Mifflin and Northampton 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 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.

State law requires the department 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.

Cambria County

Adams Township Non-Uniformed Pension Plan

Adams Township Police Pension Plan

Upper Yoder Township Non-Uniformed Pension Plan

Upper Yoder Township Police Pension Plan

Centre County

Patton Township Non-Uniformed Pension Plan

Patton Township Police Pension Plan

Clearfield County

Pike Township Non-Uniformed Pension Plan

Crawford County

Saegertown Borough Non-Uniformed Pension Plan

Delaware County

Nether Providence Township Police Pension Plan

Nether Providence Township Non-Uniformed Pension Plan

Franklin County

Southampton Township Non-Uniformed Pension Plan

Greene County

Perry Township Non-Uniformed Pension Plan

Lancaster County

Millersville Borough Non-Uniformed Pension Plan

Millersville Borough Police Pension Plan

Luzerne County

Avoca Borough Non-Uniformed Employees Pension Plan

Avoca Borough Police Pension Plan

Plains Township Police Pension Plan

Plains Township Firemen’s Pension Plan

Plains Township Non-Uniformed Employees Pension Plan

Mifflin County

Wayne Township Non-Uniformed Pension Plan

Northampton County

Lehigh Township Non-Uniformed Pension Plan

Lehigh Township Police 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