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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, Chester, Clearfield, Dauphin, Delaware, Fayette, Indiana, Lackawanna, Lawrence, Luzerne, Lycoming, Mercer, Northampton, Somerset 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 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

Castle Shannon Borough Non-Uniformed Pension Plan

Castle Shannon Borough Police Pension Plan

Neville Township Non-Uniformed Pension Plan

Neville Township Police Pension Plan

Berks County

City of Reading Firemen’s Pension Plan

City of Reading Officers and Employees Pension Plan

City of Reading Police Pension Plan

Chester County

Pocopson Township Non-Uniformed Pension Plan

Clearfield County

Gulich Township Non-Uniformed Pension Plan

Dauphin County

Millersburg Borough Non-Uniformed Pension Plan

Millersburg Borough Police Pension Plan

Delaware County

Radnor Township Civilian Employees Pension Plan

Radnor Township Police Pension Plan

Fayette County

German Township Non-Uniformed Management Pension Plan

German Township Non-Uniformed Union Pension Plan

German Township Police Pension Plan

Indiana County

Clymer Borough Non-Uniformed Pension Plan

Clymer Borough Police Pension Plan

Lackawanna County

Dalton Borough Non-Uniformed Pension Plan

Dalton Borough Police Pension Plan

Waverly Township Non-Uniformed Cash Balance Pension Plan

Waverly Township Non-Uniformed Pension Plan

Waverly Township Police Pension Plan

Lawrence County

Neshannock Township Non-Uniformed Defined Contribution Pension Plan

Neshannock Township Non-Uniformed Pension Plan

Neshannock Township Police Pension Plan

Luzerne County

Fairview Township Non-Uniformed Employees Pension Plan

Fairview Township Police Pension Plan

Lycoming County

Limestone Township Non-Uniformed Pension Plan

Mercer County

Coolspring Township Non-Uniformed Pension Plan

Wheatland Borough Non-Uniformed Pension Plan

Northampton County

Slate Belt Regional Police Pension Plan

Somerset County

Paint Township Non-Uniformed Pension Plan

Paint Township Police Pension Plan

York County

Hopewell Township Non-Uniformed Pension Plan

Windsor 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