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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 50 municipal and police pension plans in Allegheny, Beaver, Columbia, Elk, Fayette, Franklin, Forest, Jefferson, McKean, Lackawanna, Lancaster, Lawrence, Lehigh, Luzerne, Montgomery, Potter, Schuylkill, Warren, Washington, Wayne 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,” 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 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

Baldwin Township Non-Uniformed Pension Plan

Baldwin Township Police Pension Plan

Ross Township General Employees’ Defined Contribution Pension Plan

Ross Township General Employees’ Pension Plan

Ross Township Police Pension Plan

Sharpsburg Borough Non-Uniformed Pension Plan

Sharpsburg Borough Police Pension Plan

Beaver County

Hanover Township Non-Uniformed Pension Plan

Hanover Township Non-Uniformed Union Pension Plan

Columbia County

Berwick Borough Non-Uniformed Pension Plan

Berwick Borough Police Pension Plan

Elk County

Jay Township Non-Uniformed Pension Plan

Jones Township Non-Uniformed Pension Plan

Fayette County

Belle Vernon Borough Non-Uniformed Pension Plan

Franklin County

Washington Township Non-Uniformed Pension Plan

Washington Township Police Pension Plan

Forest County

Jenks Township Non-Uniformed Pension Plan

Tionesta Borough Non-Uniformed Pension Plan

Jefferson County

Sykesville Borough Non-Uniformed Pension Plan

Sykesville Borough Police Pension Plan

Warsaw Township Non-Uniformed Pension Plan

Washington Township Non-Uniformed Pension Plan

McKean County

Wetmore Township Non-Uniformed Pension Plan

Lackawanna County

Dickson City Borough Non-Uniformed Cash Balance Pension Plan

Dickson City Borough Non-Uniformed Employees Pension Plan

Dickson City Borough Police Pension Plan

Newton Township Police Pension Plan

Throop Borough Non-Uniformed Pension Plan

Throop Borough Police Pension Plan

Lancaster County

Colerain Township Non-Uniformed Pension Plan

Eden Township Non-Uniformed Pension Plan

Martic Township Non-Uniformed Pension Plan

Lawrence County

New Beaver Borough Non-Uniformed Pension Plan

Lehigh County

Emmaus Borough Non-Uniformed Pension Plan

Emmaus Borough Police Pension Plan

Luzerne County

City of Hazelton Aggregate Pension Fund

City of Hazelton Non-Uniformed Pension Plan

Montgomery County

East Norriton Township Police Pension Plan

Potter County

Austin Borough Non-Uniformed Pension Plan

Schuylkill County

New Castle Township Police Pension Plan

Warren County

Glade Township Non-Uniformed Pension Plan

Washington County

Smith Township Non-Uniformed Pension Plan

Smith Township Police Pension Plan

Wayne County

Honesdale Borough Non-Uniformed Pension Plan

Honesdale Borough Police Pension Plan

Westmoreland County

Delmont Borough Non-Uniformed Pension Plan

Delmont Borough Police Pension Plan

Fairfield Township Non-Uniformed Pension Plan

Southwest Greenburg Borough Non-Uniformed Pension Plan

Southwest Greenburg 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