HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 39 municipal and police pension plans in Allegheny, Armstrong, Centre, Columbia, Cumberland, Erie, Huntingdon, Lancaster, Lawrence, Luzerne, McKean, Mercer, Pike, Somerset, Tioga, Wyoming 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
Ingram Borough Non-Uniformed Pension Plan
Ingram Borough Police Pension Plan
Sewickley Borough Non-Uniformed Defined Contribution Pension Plan
Sewickley Borough Police Pension Plan
Armstrong County
Plumcreek Township Non-Uniformed Pension Plan
Centre County
Bellefonte Borough Non-Uniformed Cash Balance Pension Plan
Bellefonte Borough Non-Uniformed Pension Plan
Bellefonte Borough Police Pension Plan
Columbia County
Hemlock Township Non-Uniformed Pension Plan
Hemlock Township Police Pension Plan
Cumberland County
Mechanicsburg Borough Non-Uniformed Defined Benefit Pension Plan
Mechanicsburg Borough Non-Uniformed Defined Contribution Pension Plan
Mechanicsburg Borough Police Pension Plan
Erie County
Millcreek Township Aggregated Pension Plan
Huntingdon County
Huntingdon Borough Non-Uniformed Pension Plan
Huntingdon Borough Police Pension Plan
Huntingdon Township Non-Uniformed Pension Plan
Lancaster County
West Hempfield Township Non-Uniformed Pension Plan
West Hempfield Township Police Pension Plan
Lawrence County
Ellwood City Borough Firemen’s Pension Plan
Ellwood City Borough Non-Uniformed Pension Plan
Ellwood City Borough Police Pension Plan
Luzerne County
Ross Township Non-Uniformed Pension Plan
McKean County
Port Allegany Borough Non-Uniformed Pension Plan
Port Allegany Borough Police Pension Plan
Mercer County
Greenville Borough Firemen’s Pension Plan
Greenville Borough Non-Uniformed Pension Plan
Greenville Borough Police Pension Plan
Pike County
Dingman Township Non-Uniformed Pension Plan
Milford Township Non-Uniformed Pension Plan
Somerset County
Conemaugh Township Non-Uniformed Pension Plan
Conemaugh Township Police Pension Plan
Somerset Township Non-Uniformed Pension Plan
Tioga County
Rutland Township Non-Uniformed Pension Plan
Wyoming County
Tunkhannock Township Non-Uniformed Pension Plan
Tunkhannock Township Police Pension Plan
York County
Penn Township Firefighters’ Pension Plan
Penn Township Non-Uniformed Pension Plan
Penn Township Police Pension Plan
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Media contact: April Hutcheson, 717-787-1381 or news@paauditor.gov