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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 31 municipal and police pension plans in Allegheny, Armstrong, Berks, Bucks, Crawford, Cumberland, Delaware, Indiana, Lackawanna, Montour, Northumberland, Snyder and Washington 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 2022, the Department of the Auditor General distributed a total of $329 million in aid to 1,453 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 

Etna Borough Non-Uniformed Pension Plan

Etna Borough Police Pension Plan

Cheswick Borough Non-Uniformed Pension Plan

Cheswick Borough Police Pension Plan

Shaler Township Non-Uniformed Pension Plan

Shaler Township Non-Uniformed Union Pension Plan

Shaler Township Police Pension Plan

Armstrong County 

East Franklin Township Non-Uniformed Pension Plan

East Franklin Township Police Pension Plan

Berks County 

Bally Borough Non-Uniformed Pension Plan

Bally Borough Police Pension Plan

Dayton Borough Non-Uniformed Pension Plan

Bucks County 

Bristol Township Non-Uniformed Pension Plan

Bristol Township Police Pension Plan

Crawford County 

Cambridge Springs Borough Non-Uniformed Pension Plan

Cambridge Springs Borough Police Pension Plan

Cumberland County 

Camp Hill Borough Cash Balance Pension Plan

Camp Hill Borough Non-Uniformed Pension Plan

Camp Hill Borough Police Pension Plan

Delaware County 

Eddystone Borough Police Pension Plan

Indiana County 

Conemaugh Township Non-Uniformed Pension Plan

Lackawanna County 

Mayfield Borough Non-Uniformed Pension Plan

Mayfield Borough Police Pension Plan

Montour County 

Mahoning Township Non-Uniformed Pension Plan

Mahoning Township Police Pension Plan

Northumberland County 

Northumberland Borough Non-Uniformed Pension Plan

Northumberland Borough Police Pension Plan

Snyder County 

Selinsgrove Borough Non-Uniformed Pension Plan

Selinsgrove Borough Police Pension Plan

Washington County 

Carroll Township Non-Uniformed Pension Plan

Carroll 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