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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 30 municipal and police pension plans in Allegheny, Berks, Butler, Chester, Centre, Clearfield, Erie, Fayette, Greene, Lancaster, Northampton, 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,” 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.

Allegheny County

Avalon Borough Non-Uniformed Pension Plan

Berks County

Greenwich Township Non-Uniformed Pension Plan

Butler County

Fairview Township Municipal Employees Pension Plan

Chester County

East Coventry Township Non-Uniformed Cash Balance Pension Plan

East Coventry Township Non-Uniformed Pension Plan

East Coventry Township Police Pension Plan

Lower Oxford Township Non-Uniformed Pension Plan

Spring City Borough Non-Uniformed Pension Plan

Spring City Borough Police Pension Plan

Centre County

Ferguson Township Non-Uniformed Pension Plan

Ferguson Township Police Pension Plan

Clearfield County

City of DuBois Non-Uniformed Pension Plan

City of DuBois Police Pension Plan

Erie County

Greene Township Non-Uniformed Pension Plan

Lake City Borough Non-Uniformed Pension Plan

Lake City Borough Police Pension Plan

LeBoeuf Township Non-Uniformed Pension Plan

Wayne Township Non-Uniformed Pension Plan

Fayette County

City of Uniontown Firemen’s Pension Plan

City of Uniontown Non-Uniformed Pension Plan

City of Uniontown Police Pension Plan

Springhill Township Non-Uniformed Pension Plan

Greene County

Dunkard Township Non-Uniformed Pension Plan

Lancaster County

Paradise Township Non-Uniformed Pension Plan

Northampton County

Colonial Regional Police Commission Non-Uniformed Employees’ Pension Plan

Colonial Regional Police Commission Pension Plan

Westmoreland County

Municipality of Murrysville Comprehensive Municipal Pension Trust Fund

Unity Township Non-Uniformed Pension Plan

York County

New Freedom Borough Non-Uniformed Pension Plan

North Codorus 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