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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audit reports for 25 municipal pension plans in Armstrong, Bucks, Centre, Crawford, Delaware, Lawrence, Lebanon, Lehigh, Luzerne, McKean, Montgomery and Schuylkill 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.

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.

Armstrong County

North Buffalo Township Non-Uniformed Pension Plan

Bucks County

Newtown Township Firefighters’ Pension Plan

Newtown Township Firefighters’ Money Purchase Pension Plan

Newtown Township Non-Uniformed Money Purchase Pension Plan

Newtown Township Non-Uniformed Pension Plan

Centre County

Philipsburg Borough Non-Uniformed Pension Plan

Philipsburg Borough Police Pension Plan

Crawford County

Hayfield Township Non-Uniformed Pension Plan

Delaware County

Folcroft Borough Non-Uniformed Pension Plan

Folcroft Borough Police Pension Plan

Lawrence County

Hickory Township Non-Uniformed Pension Plan

Lebanon County

North Cornwall Township Non-Uniformed Pension Plan

North Cornwall Township Police Pension Plan

Lehigh County

Heidelberg Township Non-Uniformed Employees’ Pension Plan

Lowhill Township Non-Uniformed Employees’ Pension Plan

Upper Milford Township Non-Uniformed Employees Defined Contribution Pension Plan

Upper Milford Township Non-Uniformed Pension Plan

Luzerne County

Foster Township Non-Uniformed Pension Plan

McKean County

Smethport Borough Non-Uniformed Pension Plan

Smethport Borough Police Pension Plan

Montgomery County

Hatfield Borough Non-Uniformed Defined Benefit Pension Plan

Hatfield Borough Non-Uniformed Defined Contribution Pension Plan

Schuylkill County

Tamaqua Borough Non-Uniformed Defined Contribution Pension Plan

Tamaqua Borough Non-Uniformed Pension Plan

Tamaqua Borough 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