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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 50 municipal and police pension plans in Allegheny, Berks, Blair, Bradford, Chester, Clearfield, Crawford, Cumberland, Erie, Franklin, Greene, Indiana, Jefferson, Lackawanna, Luzerne, Montgomery, Northampton, Northumberland, Schuylkill, Union, Warren 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,” Auditor General DeFoor said. “Nearly a quarter of all the pension plans we support are in some state of distress. It is essential that our communities plan to make their pension payments on time to support our workers who take care of us.”

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 2024, the Department of the Auditor General distributed a total of $404.73 million in aid to 1,461 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

O’Hara Township Non-Uniformed Money Purchase Retirement Plan

O’Hara Township Non-Uniformed Pension Plan

O’Hara Township Police Pension Plan

Berks County

West Reading Borough Non-Uniformed Cash Balance Pension Plan

West Reading Borough Non-Uniformed Pension Plan

West Reading Borough Police Pension Plan

Blair County

City of Altoona Non-Uniformed Pension Plan

City of Altoona Paid Firemen’s Pension Plan

City of Altoona Police Pension Plan

Snyder Township Non-Uniformed Pension Plan

Bradford County

Albany Township Non-Uniformed Pension Plan

Chester County

Willistown Township Non-Uniformed Pension Plan

Willistown Township Polce Pension Plan

Schuylkill Township Non-Uniformed Pension Plan

Schuylkill Township Police Pension Plan

Uwchlan Township Non-Uniformed Pension Plan

Uwchlan Township Polce Pension Plan

Clearfield County

Boggs Township Non-Uniformed Pension Plan

Crawford County

City of Meadville City Employees’ Pension Fund

City of Meadville Firemen’s Pension Fund

City of Meadville Police Pension Fund

Cumberland County

Upper Allen Township Employee’s Pension Plan

Upper Allen Township Non-Uniformed Employee’s Pension Plan

Upper Allen Township Police Pension Plan

Erie County

Summit Township Non-Uniformed Pension Plan

Franklin County

Chambersburg Borough Firemen’s Pension Plan

Chambersburg Borough Non-Uniformed Pension Plan

Chambersburg Borough Police Pension Plan

Greene County

Wayne Township Non-Uniformed Pension Plan

Indiana County

Young Township Non-Uniformed Pension Plan

Jefferson County

Rose Township Non-Uniformed Pension Plan

Lackawanna County

City of Carbondale Aggregate Pension Fund

Luzerne County

Duryea Borough Non-Uniformed Pension Plan

Duryea Borough Police Pension Plan

Montgomery County

Telford Borough Non-Uniformed Pension Plan

Telford Borough Police Pension Plan

Whitemarsh Township Non-Uniformed Pension Plan

Whitemarsh Township Police Pension Plan

Northampton County

Walnut Borough Non-Uniformed Pension Plan

Walnut Borough Police Pension Plan

Northumberland County

East Allen Township Non-Uniformed Pension Plan

Lewis Township Non-Uniformed Pension Plan

Schuylkill County

West Brunswick Township Non-Uniformed Pension Plan

Washington Township Non-Uniformed Pension Plan

Union County

White Deer Township Non-Uniformed Employees Defined Contribution Pension Plan

Warren County

Conewango Township Non-Uniformed Pension Plan

Conewango Township Police Pension Plan

York County

Hanover Borough Fire Drivers’ Pension Plan

Hanover Borough Non-Uniformed Pension Plan

Hanover Borough Police Pension Plan

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Media contact:  April Hutcheson, 717-787-1381 or news@paauditor.gov

Pennsylvania Department
of the Auditor General