HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 42 municipal and police pension plans in Beaver, Bedford, Cambria, Chester, Clearfield, Cumberland, Lebanon, Lehigh, Luzerne, Mercer, Monroe, Northampton, Schuylkill, Union, 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,” 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.
Beaver County
New Sewickley Township Non-Uniformed Management Pension Plan
New Sewickley Township Non-Uniformed Union Pension Plan
New Sewickley Township Police Pension Plan
Bedford County
Bedford Borough Non-Uniformed Cash Balance Pension Plan
Bedford Borough Non-Uniformed Pension Plan
Bedford Borough Police Pension Plan
Cambria County
Franklin Borough Non-Uniformed Pension Plan
Franklin Borough Police Pension Plan
Chester County
Easttown Township Non-Uniformed Defined Contribution Pension Plan
Easttown Township Non-Uniformed Pension Plan
Easttown Township Police Pension Plan
Clearfield County
Morris Township Non-Uniformed Pension Plan
Cumberland County
Lower Allen Township Non-Uniformed Defined Contribution Pension Plan
Lower Allen Township Non-Uniformed Pension Plan
Lower Allen Township Police Pension Plan
North Middleton Township Non-Uniformed Pension Plan
North Middleton Township Police Pension Plan
Lebanon County
Union Township Non-Uniformed Pension Plan
Lehigh County
Coplay Borough Non-Uniformed Pension Plan
Coplay Borough Non-Uniformed Union Pension Plan
Coplay Borough Police Pension Plan
Luzerne County
Shickshinny Borough Police Pension Plan
Mercer County
City of Sharon Firemen’s Pension Plan
City of Sharon Municipal Employees’ Pension Plan
City of Sharon Police Pension Plan
Monroe County
Eldred Township Non-Uniformed Pension Plan
Northampton County
Bangor Borough Non-Uniformed Cash Balance Pension Plan
Bangor Borough Non-Uniformed Pension Plan
Bangor Borough Police Pension Plan
Bangor Borough Sewer Employees’ Pension Plan
Nazareth Borough Non-Uniformed Pension Plan
Nazareth Borough Police Pension Plan
Schuylkill County
Butler Township Non-Uniformed Pension Plan
Butler Township Police Pension Plan
Schuylkill Haven Borough Non-Uniformed Pension Plan
Schuylkill Haven Borough Police Pension Plan
Shenandoah Borough Non-Uniformed Pension Plan
Shenandoah Borough Police Pension Plan
Union County
Limestone Township Non-Uniformed Pension Plan
Westmoreland County
Donegal Township Non-Uniformed Pension Plan
York County
West Manheim Township Non-Uniformed Pension Plan
West Manheim Township Police Pension Plan
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Media contact: April Hutcheson, 717-787-1381 or news@paauditor.gov