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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 68 municipal and police pension plans in Allegheny, Armstrong, Blair, Bucks, Cambria, Chester, Clarion, Cumberland, Delaware, Franklin, Indiana, Jefferson, Lackawanna, Lehigh, Luzerne, Montgomery, Northampton, Northumberland, Schuylkill, Somerset, Susquehanna, Tioga, Venango, Warren, Washington, 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 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 

Aleppo Township Non-Uniformed Employees Pension Plan

Aleppo Township Police Pension Plan

Bridgeville Borough Non-Uniformed Pension Plan

Bridgeville Borough Police Pension Plan

Fawn Township Non-Uniformed Pension Plan

Fawn Township Police Pension Plan

Reserve Township Non-Uniformed Pension Plan

Reserve Township Police Pension Plan

Armstrong County 

South Bend Township Non-Uniformed Pension Plan

Sugarcreek Township Non-Uniformed Pension Plan

Blair County 

Hollidaysburg Borough Non-Uniformed Pension Plan

Hollidaysburg Borough Police Pension Plan

Williamsburg Borough Non-Uniformed Pension Plan

Bucks County 

Milford Township Non-Uniformed Pension Plan

New Britain Borough Non-Uniformed Defined Benefit Pension Plan

New Britain Borough Non-Uniformed Defined Contribution Pension Plan

Penndel Borough Non-Uniformed Pension Plan

Penndel Borough Police Pension Plan

Cambria County 

Lower Yoder Township Non-Uniformed Pension Plan

Lower Yoder Township Police Pension Plan

Chester County 

East Nantmeal Township Non-Uniformed Pension Plan

North Coventry Township Non-Uniformed Pension Plan

North Coventry Township Police Pension Plan

Southern Chester County Regional Police Pension Plan

Clarion County 

Limestone Township Non-Uniformed Pension Plan

Washington Township Non-Uniformed Pension Plan

Cumberland County

Middlesex Township Non-Uniformed Pension Plan

Middlesex Township Police Pension Plan

South Middleton Township Non-Uniformed Pension Plan

Delaware County

Millbourne Borough Police Pension Plan

Franklin County 

Greene Township Board of Supervisors Pension Plan

Indiana County 

Burrell Township Non-Uniformed Pension Plan

West Wheatfield Township Non-Uniformed Pension Plan

Jefferson County 

Beaver Township Non-Uniformed Pension Plan

Oliver Township Non-Uniformed Pension Plan

Lackawanna County 

Covington Township Non-Uniformed Pension Plan

Covington Township Police Pension Plan

Moscow Borough Non-Uniformed Pension Plan

Moscow Borough Police Pension Plan

Lehigh County 

Lower Macungie Township Non-Uniformed Employees’ Money Purchase Pension Plan

Luzerne County 

Nescopeck Borough Non-Uniformed Pension Plan

Montgomery County

East Greenville Borough Non-Uniformed Pension Plan

Northampton County

Allen Township Non-Uniformed Pension Plan

Bushkill Township Non-Uniformed Employees’ Pension Plan

Bushkill Township Police Pension Plan

Northumberland County 

City of Sunbury Non-Uniformed Pension Plan

City of Sunbury Police Pension Plan

Schuylkill County 

East Brunswick Township Non-Uniformed Pension Plan

Somerset County 

Salisbury Borough Non-Uniformed Pension Plan

Susquehanna County 

Great Bend Township Non-Uniformed Pension Plan

Tioga County 

Knoxville Borough Non-Uniformed Pension Plan

Richmond Township Non-Uniformed Pension Plan

Venango County 

Cornplanter Township Non-Uniformed Pension Plan

Warren County

Tidioute Borough Non-Uniformed Pension Plan

Washington County

Cokeburg Borough Non-Uniformed Pension Plan

Mount Pleasant Township Board of Supervisors Money Purchase Pension Plan

Mount Pleasant Township Police Pension Plan 

North Strabane Township Fire Cash Balance Pension Plan

North Strabane Township Fire Defined Benefit Pension Plan

North Strabane Township Non-Uniformed Management Cash Balance Pension Plan

North Strabane Township Non-Uniformed Management Defined Benefit Pension Plan

North Strabane Township Non-Uniformed Union Pension Plan

North Strabane Township Police Pension Plan

Westmoreland County 

City of Lower Burrell Non-Uniformed Pension Plan

City of Lower Burrell Police Pension Plan

Upper Burrell Township Non-Uniformed Pension Plan

Upper Burrell Township Police Pension Plan

York County 

East Manchester Township Non-Uniformed 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