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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 37 municipal and police pension plans in Allegheny, Armstrong, Beaver, Berks, Blair, Butler, Carbon, Chester, Dauphin, Lancaster, Lawrence, Luzerne, Monroe, Montour, Tioga, Washington 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,” 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

White Oak Borough Non-Uniformed Pension Plan

White Oak Borough Police Pension Plan

Armstrong County

Kittanning Borough Non-Uniformed Cash Balance Pension Plan

Kittanning Borough Non-Uniformed Pension Plan

Kittanning Borough Police Pension Plan

Beaver County

Brighton Township Non-Uniformed Pension Plan

Brighton Township Police Pension Plan

South Beaver Township Non-Uniformed Pension Plan

South Beaver Township Police Pension Plan

Berks County

Kutztown Borough Non-Uniformed Pension Plan

Kutztown Borough Police Pension Plan

Blair County

Martinsburg Borough Non-Uniformed Pension Plan

Martinsburg Borough Police Pension Plan

Butler County

Lancaster Township Non-Uniformed Pension Plan

Lancaster Township Police Pension Plan

Carbon County

Lansford Borough Police Pension Plan

Palmerton Borough Non-Uniformed Pension Plan

Weatherly Borough Non-Uniformed Pension Plan

Weatherly Borough Police Pension Plan

Chester County

Caln Township Non-Uniformed Pension Plan

Caln Township Police Pension Plan

Wallace Township Non-Uniformed Pension Plan

Warwick Township Non-Uniformed Pension Plan

Dauphin County

Londonderry Township Non-Uniformed Pension Plan

Lancaster County

East Cocalico Township Non-Uniformed Pension Plan

East Cocalico Township Police Pension Plan

Lawrence County

City of New Castle Comprehensive Municipal Pension Trust Fund

Luzerne County

Ashley Borough Police Pension Plan

Monroe County

Pocono Mountain Regional Non-Uniformed Pension Plan

Pocono Mountain Regional Police Pension Plan

Montour County

Danville Borough Non-Uniformed Pension Plan

Danville Borough Police Pension Plan

Tioga County

Charleston Township Non-Uniformed Pension Plan

Washington County

Nottingham Township Non-Uniformed Pension Plan

Westmoreland County

North Belle Vernon Borough Non-Uniformed Pension Plan

North Belle Vernon Borough Police Pension Plan

North Belle Vernon Borough Police Defined Contribution Pension Plan

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

Pennsylvania Department
of the Auditor General