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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 28 municipal and police pension plans in Adams, Allegheny, Armstrong, Berks, Centre, Chester, Erie, Indiana, Lancaster, Luzerne, Montgomery, Northampton, Schuylkill and Westmoreland 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.

Adams County

Butler Township Non-Uniformed Pension Plan

Allegheny County

Brackenridge Borough Non-Uniformed Pension Plan

Brackenridge Borough Police Pension Plan

Braddock Borough Police Pension Plan

Churchill Borough Non-Uniformed Pension Plan

Churchill Borough Police Pension Plan

Armstrong County

Washington Township Non-Uniformed Pension Plan

Berks County

Topton Borough Non-Uniformed Pension Plan

Centre County

Millheim Borough Non-Uniformed Pension Plan

Chester County

West Caln Township Non-Uniformed Pension Plan

West Caln Township Police Pension Plan

Erie County

Waterford Borough Non-Uniformed Pension Plan

Indiana County

Center Township Non-Uniformed Pension Plan

Lancaster County

Providence Township Non-Uniformed Pension Plan

Luzerne County

Hazle Township Non-Uniformed Pension Plan

Hazle Township Non-Uniformed Union Pension Plan

Rice Township Non-Uniformed Pension Plan

Rice Township Police Pension Plan

Montgomery County

Whitpain Township Money Purchase Retirement Plan

Whitpain Township Non-Uniformed Pension Plan

Whitpain Township Police Pension Plan

Northampton County

Wilson Borough Non-Uniformed Pension Plan

Wilson Borough Firemen’s Pension Plan

Wilson Borough Police Pension Plan

Schuylkill County

Pine Grove Borough Non-Uniformed Pension Plan

Pine Grove Borough Police Pension Plan

Westmoreland County

City of Greensburg Non-Uniformed Pension Plan

City of Greensburg 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