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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 36 municipal and police pension plans in Allegheny, Berks, Butler, Chester, Centre, Clearfield, Erie, Fayette, Greene, Lancaster, Northampton, 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,” 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 2021, the Department of the Auditor General distributed a total of $317 million in aid to 1,492 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

Braddock Hills Borough Police Pension Plan

Beaver County

Conway Borough Non-Uniformed Pension Plan

Bucks County

Hilltown Township Non-Uniformed Pension Plan

Hilltown Township Police Pension Plan

Morrisville Borough Police Pension Plan

Butler County

Mars Borough Non-Uniformed Pension Plan

Mars Borough Police Pension Plan

Centre County

Haines Township Non-Uniformed Pension Plan

Milesburg Borough Non-Uniformed Pension Plan

Clearfield County

Bradford Township Non-Uniformed Pension Plan

Woodward Township Non-Uniformed Pension Plan

Cumberland County

Monroe Township Non-Uniformed Pension Plan

Dauphin County

Middletown Borough Non-Uniformed Defined Contribution Plan

Middletown Borough Non-Uniformed Pension Plan

Middletown Borough Police Pension Plan

Delaware County

Parkside Borough Police Pension Plan

Erie County

Elk Creek Township Non-Uniformed Pension Plan

Lackawanna County

City of Carbondale Aggregate Pension Fund

Lancaster County

East Earl Township Non-Uniformed Pension Plan

Lehigh County

Coopersburg Borough Non-Uniformed Defined Contribution Pension Plan

Coopersburg Borough Non-Uniformed Pension Plan

Coopersburg Borough Police Pension Plan

Luzerne County

Sugarloaf Township Non-Uniformed Pension Plan

Sugarloaf Township Police Pension Plan

McKean County

Otto Township Non-Uniformed Employees’ Pension Plan

Northampton County

Forks Township Non-Uniformed Cash Balance Pension Plan

Forks Township Non-Uniformed Pension Plan

Forks Township Police Pension Plan

Pike County

Eastern Pike Regional Police Pension Plan

Washington County

Buffalo Township Non-Uniformed Pension Plan

Westmoreland County

City of Monessen Firemen’s Pension Plan

City of Monessen Police Pension Plan

Washington Township Municipal Employees Pension Plan

Washington Township Non-Uniformed Cash Balance Pension Plan

Washington Township Non-Uniformed Union Pension Plan

Washington Township 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.

Pennsylvania Department
of the Auditor General