HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 47 municipal and police pension plans in Allegheny, Blair, Bradford, Butler, Clarion, Clinton, Crawford, Delaware, Indiana, Lancaster, Lebanon, Luzerne, Mercer, Montgomery, Northampton, Northumberland, Pike, Schuylkill, Snyder, Tioga, Union, 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. “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
East Pittsburgh Borough Non-Uniformed Pension Plan
East Pittsburgh Borough Police Pension Plan
Sewickley Heights Borough Non-Uniformed Money Purchase Pension Plan
Sewickley Heights Borough Non-Uniformed Pension Plan
Sewickley Heights Borough Police Pension Plan
Springdale Borough Non-Uniformed Pension Plan
Springdale Borough Police Pension Plan
West Homestead Borough Non-Uniformed Pension Plan
West Homestead Borough Police Pension Plan
Blair County
Logan Township Non-Uniformed Pension Plan
Logan Township Police Pension Plan
Bradford County
Athens Borough Non-Uniformed Pension Plan
Athens Borough Police Pension Plan
Herrick Township Non-Uniformed Pension Plan
Butler County
Butler Township Municipal Employees’ Pension Plan
Butler Township Police Pension Plan
Slippery Rock Township Non-Uniformed Pension Plan
Clarion County
Farmington Township Non-Uniformed Pension Plan
Clinton County
Bald Eagle Township Non-Uniformed Pension Plan
Crawford County
Vernon Township Non-Uniformed Defined Contribution Pension Plan
Vernon Township Non-Uniformed Employees’ Pension Plan
Vernon Township Police Pension Plan
Delaware County
Yeadon Borough Non-Uniformed Pension Plan
Yeadon Borough Non-Uniformed Union Pension Plan
Yeadon Borough Police Pension Plan
Indiana County
South Mahoning Township Non-Uniformed Pension Plan
Lancaster County
Manheim Borough Non-Uniformed Pension Plan
Manheim Borough Police Pension Plan
Lebanon County
North Lebanon Township Non-Uniformed Pension Plan
North Lebanon Township Police Pension Plan
Luzerne County
Lehman Township Non-Uniformed Pension Plan
Lehman Township Police Pension Plan
Mercer County
Mercer Borough Non-Uniformed Pension Plan
Mercer Borough Police Pension Plan
Montgomery County
Upper Gwynedd Township Non-Uniformed Pension Plan
Upper Gwynedd Township Police Pension Plan
Northampton County
Plainfield Township Non-Uniformed Pension Plan
Northumberland County
Shamokin Township Non-Uniformed Pension Plan
Pike County
Lackawaxen Township Non-Uniformed Pension Plan
Schuylkill County
South Manheim Township Non-Uniformed Pension Plan
Snyder County
Jackson Township Non-Uniformed Pension Plan
Tioga County
Morris Township Non-Uniformed Pension Plan
Union County
Buffalo Valley Regional Police Pension Plan
Westmoreland County
Salem Township Non-Uniformed Defined Contribution Pension Plan
Salem Township Non-Uniformed Pension Plan
York County
Fairview Township Non-Uniformed Pension Plan
Fairview Township Police Pension Plan
# # #
Media contact: April Hutcheson, 717-787-1381 or news@paauditor.gov