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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 42 municipal and police pension plans in Adams, Beaver, Bucks, Cambria, Carbon, Centre, Chester, Clinton, Dauphin, Lancaster, Lebanon, Montgomery, Perry, Snyder, Venango, Wayne 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 2023, the Department of the Auditor General distributed a total of $372.77 million in aid to 1,471 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

Mount Pleasant Township Non-Uniformed Pension Plan

Beaver County

City of Aliquippa City Employees’ Pension Plan

City of Aliquippa Firefighter Pension Plan

City of Aliquippa Police Pension Plan

North Sewickley Township Non-Uniformed Pension Plan

North Sewickley Township Police Pension Plan

Bucks County

Northampton Township Non-Uniformed Money Purchase Pension Plan

Northampton Township Non-Uniformed Pension Plan  

Northampton Township Police Pension Plan  

Cambria County

Carrolltown Borough Non-Uniformed Pension Plan

Carrolltown Borough Police Pension Plan

Patton Borough Non-Uniformed Defined Contribution Pension Plan

Patton Borough Non-Uniformed Pension Plan

Patton Borough Police Pension Plan

Carbon County

Franklin Township Non-Uniformed Pension Plan

Franklin Township Police Pension Plan

Centre County

State College Borough General Government Employees Pension Plan

State College Borough Non-Uniformed Defined Contribution Pension Plan

State College Borough Police Pension Plan

Chester County

West Bradford Township Non-Uniformed Pension Plan

Clinton County

Woodward Township Non-Uniformed Pension Plan

Dauphin County

City of Harrisburg Firefighters’ Pension Plan

City of Harrisburg Non-Uniformed Pension Plan

City of Harrisburg Police Pension Plan  

Conewago Township Non-Uniformed Pension Plan

Williamstown Borough Non-Uniformed Pension Plan

Williamstown Borough Police Pension Plan

Lancaster County

Caernarvon Township Non-Uniformed Pension Plan

Sadsbury Township Non-Uniformed Pension Plan

Lebanon County

Millcreek Township Non-Uniformed Pension Plan

Millcreek Township Police Pension Plan

Montgomery County

Douglass Township Non-Uniformed Pension Plan

Douglass Township Police Pension Plan

Perry County

Duncannon Borough Non-Uniformed Pension Plan

Duncannon Borough Police Pension Plan

Snyder County

Center Township Non-Uniformed Pension Plan

Venango County

Polk Borough Police Pension Plan

Rouseville Borough Non-Uniformed Pension Plan 

Wayne County

Preston Township Non-Uniformed Pension Plan

Westmoreland County

City of Jeannette Firemen’s Pension Plan

City of Jeannette Non-Uniformed Pension Plan

City of Jeannette 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