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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the recent release of audit reports for 34 municipal pension plans in Adams, Allegheny, Beaver, Berks, Butler, Carbon, Crawford, Dauphin, Franklin, Jefferson, Lancaster, Luzerne, Monroe, Northumberland and Westmoreland counties.

“Our audits make sure state pension aid is used as required by law and that 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.

Adams County

Hamilton Township Non-Uniformed Pension Plan

Allegheny County

Carnegie Borough Police Pension Plan

Carnegie Borough Non-Uniformed Pension Plan

Carnegie Borough Firemen’s Pension Plan

Kilbuck Township Police Pension Plan

Springdale Township Police Pension Plan

Springdale Township Non-Uniformed Pension Plan

Town of McCandless Retired Non-Uniformed Pension Plan

Town of McCandless Police Pension Plan

Town of McCandless Active Non-Uniformed Pension Plan

Beaver County

Greene Township Non-Uniformed Union Pension Plan

Greene Township Non-Uniformed Pension Plan

Independence Township Police Pension Plan

Independence Township Non-Uniformed Pension Plan

Vanport Township Police Pension Plan

Vanport Township Non-Uniformed Pension Plan

Berks County

Richmond Township Non-Uniformed Pension Plan

Butler County

Clay Township Non-Uniformed Pension Plan

Carbon County

Summit Hill Borough Police Pension Plan

Summit Hill Borough Non-Uniformed Pension Plan

Crawford County

Oil Creek Township Non-Uniformed Pension Plan

Dauphin County

City of Harrisburg Firefighters’ Pension Plan

Franklin County

Hamilton Township Supervisors Non-Uniformed Pension Plan

Jefferson County

Eldred Township Non-Uniformed Pension Plan

Lancaster County

Marietta Borough Non-Uniformed Pension Plan

Luzerne County

Hunlock Township Non-Uniformed Pension Plan

Monroe County

Middle Smithfield Township Non-Uniformed Pension Plan

Northumberland County

Lower Mahanoy Township Non-Uniformed Pension Plan

Turbotville Borough Non-Uniformed Pension Plan

Zerbe Township Non-Uniformed Pension Plan

Westmoreland

Loyalhanna Township Non-Uniformed Pension Plan

Scottdale Borough Police Pension Plan

Scottdale Borough Non-Uniformed Pension Plan

Washington Township Non-Uniformed 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