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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 39 municipal and police pension plans in Allegheny, Beaver, Berks, Bradford, Cameron, Chester, Clarion, Clinton, Cumberland, Huntingdon, Indiana, Lancaster, Luzerne, Monroe, Montgomery, Montour 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

City of Duquesne Comprehensive Municipal Pension Trust Fund

Collier Township Non-Uniformed Pension Plan

Collier Township Police Pension Plan

Beaver County

Ambridge Borough Firemen’s Pension Plan

Ambridge Borough Non-Uniformed Pension Plan

Ambridge Borough Police Pension Plan

Berks County

Northern Berks Regional Police Pension Plan

Bradford County

Wysox Township Non-Uniformed Pension Plan

Cameron County

Emporium Borough Non-Uniformed Pension Plan

Emporium Borough Police Pension Plan

Chester County

City of Coatesville Firefighters’ Pension Plan

City of Coatesville Non-Uniformed Pension Plan

City of Coatesville Police Pension Plan

West Goshen Township Non-Uniformed Pension Plan

West Goshen Township Police Pension Plan

West Goshen Township Sewer Employees’ Pension Plan

Clarion County

Knox Township Non-Uniformed Pension Plan

Clinton County

Borough of Mill Hall Employees’ Pension Plan

Cumberland County

Silver Spring Township Non-Uniformed Employees Pension Plan

Silver Spring Township Police Pension Plan

Huntingdon County

Mount Union Borough Non-Uniformed Pension Plan

Mount Union Borough Police Pension Plan

Indiana County

White Township Non-Uniformed Pension Plan

Lancaster County

Elizabethtown Borough Non-Uniformed Pension Plan

Elizabethtown Borough Police Pension Plan

Luzerne County

Dallas Borough Non-Uniformed Pension Plan

Dallas Borough Police Pension Plan

Edwardsville Borough Firemen’s Pension Plan

Edwardsville Borough Non-Uniformed Pension Plan

Edwardsville Borough Police Pension Plan

Freeland Borough Non-Uniformed Pension Plan

Freeland Borough Police Pension Plan

Monroe County

Smithfield Township Non-Uniformed Pension Plan

Montgomery County

Pottstown Borough Non-Uniformed Pension Plan

Pottstown Borough Non-Uniformed Defined Contribution Pension Plan

Pottstown Borough Police Pension Plan

Montour County

Valley Township Non-Uniformed Pension Plan

Westmoreland County

North Huntingdon Township Non-Uniformed Pension Plan

North Huntingdon Township Police Pension Plan

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

Pennsylvania Department
of the Auditor General