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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 46 municipal and police pension plans in Allegheny, Berks, Chester, Crawford, Cumberland, Dauphin, Elk, Forest, Franklin, Huntington, Indiana, Lackawanna, Lancaster, Lehigh, Luzerne, Lycoming, Montgomery, Schuylkill, Warren, Washington and Westmoreland counties.

“Our audits make sure your local taxes are used correctly to fund pension plans for municipal workers like police and firefighters, “Auditor General DeFoor said. “We make sure municipal and police pension plans follow the law, contracts, administrative procedures, local ordinances and policies.”

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 2022, the Department of the Auditor General distributed a total of $329 million in aid to 1,453 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

Allegheny County Deputy Sheriffs’ Pension Plan

Allegheny County Police Pension Plan

Allegheny County District Attorney Detectives’ Retirement Fund

Berks County

Alsace Township Non-Uniformed Pension Plan

Penn Township Non-Uniformed Pension Plan

Chester County

London Grove Township Cash Balance Pension Plan

London Grove Township Non-Uniformed Pension Plan

London Grove Township Non-Uniformed 401(a) Pension Plan

Crawford County

Cussewago Township Non-Uniformed Pension Plan

Cumberland County

Newville Borough Non-Uniformed Pension Plan

Newville Borough Police Pension Plan

Dauphin County

Middle Paxton Township Non-Uniformed Pension Plan

Elk County

Horton Township Non-Uniformed Pension Plan

Forest County

Howe Township Non-Uniformed Pension Plan

Franklin County

Quincy Township Non-Uniformed Pension Plan

Huntington County

Henderson Township Non-Uniformed Pension Plan

Indiana County

Saltsburg Borough Non-Uniformed Pension Plan

Lackawanna County

Jermyn Borough General Employees Pension Plan

Jermyn Borough Police Pension Plan

Ransom Township Non-Uniformed Pension Plan

Lancaster County

Conestoga Township Non-Uniformed Pension Plan

Strasburg Township Non-Uniformed Pension Plan

Strasburg Township Non-Uniformed 401(a) Pension Plan

Lehigh County

Lower Milford Township Employees’ Pension Plan

Slatington Borough Police Pension Plan

Luzerne County

Luzerne Borough Police Pension Plan

Lycoming County

Clinton Township Non-Uniformed Employees Pension Plan 

Montgomery Borough Non-Uniformed Pension Plan

Montgomery Borough Police Pension Plan

Montgomery County

Lower Pottsgrove Township Non-Uniformed Pension Plan

Lower Pottsgrove Township Non-Uniformed Defined Contribution Plan

Lower Pottsgrove Township Police Pension Plan

Worcester Township Non-Uniformed Defined Contribution Pension Plan

Worcester Township Non-Uniformed Pension Plan

Schuylkill County

East Norwegian Township Non-Uniformed Pension Plan

Rush Township Non-Uniformed Pension Plan

Rush Township Police Pension Plan

Warren County

Brokenstraw Township Non-Uniformed Pension Plan

Elk Township Non-Uniformed Pension Plan

Washington County

Donora Borough Non-Uniformed Pension Plan

Donora Borough Police Pension Plan

North Franklin Township Non-Uniformed Pension Plan

North Franklin Township Non-Uniformed Union Pension Plan

North Franklin Township Police Pension Plan

Westmoreland County

Derry Borough Non-Uniformed Pension Plan

Derry Borough 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