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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 20 municipal and police pension plans in Adams, Allegheny, Armstrong, Berks, Bucks, Butler, Greene, Washington, 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 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.

Adams County

McSherrystown Borough Non-Uniformed Pension Plan

McSherrystown Borough Police Pension Plan

Allegheny County

Mount Oliver Borough Police Pension Plan

Mount Oliver Borough Non-Uniformed Pension Plan

Armstrong County

Kiskiminetas Township Non-Uniformed Pension Plan

Berks County

Boyertown Borough Police Pension Plan

Boyertown Borough Non-Uniformed Pension Plan

Bucks County

Buckingham Township Non-Uniformed Pension Plan

Buckingham Township Police Pension Plan

Central Bucks Regional Police Pension Plan

Central Bucks Regional Non-Uniformed Pension Plan

Butler County

City of Butler Firefighters’ Pension Plan

City of Butler Officers and Employees’ Pension Plan

City of Butler Police Pension Plan

Greene County

Waynesburg Borough Non-Uniformed Pension Plan

Waynesburg Borough Non-Uniformed Union Pension Plan

Waynesburg Borough Police Pension Plan

Washington County

Deemston Borough Non-Uniformed Pension Plan

Westmoreland County

West Newton Borough Non-Uniformed Pension Plan

West Newton 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