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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 47 municipal and police pension plans in Adams, Allegheny, Beaver, Berks, Bucks, Cambria, Crawford, Cumberland, Delaware, Elk, Erie, Jefferson, Lancaster, Lycoming, McKean, Potter, Warren, Washington 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,” Auditor General DeFoor said. “Nearly a quarter of the pension plans in Pennsylvania 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.

Adams County

Mount Joy Township General Employees’ Pension Plan

Reading Township Non-Uniformed Pension Plan

Reading Township Police Pension Plan

Allegheny County

Aspinwall Borough Non-Uniformed Pension Plan

Aspinwall Borough Police Pension Plan

Beaver County

Baden Borough Non-Uniformed Pension Plan

Baden Borough Police Pension Plan

Potter Township Non-Uniformed Union Pension Plan

Berks County

Earl Township Employees’ Defined Contribution Pension Plan

Earl Township Non-Uniformed Pension Plan

Marion Township Non-Uniformed Pension Plan

Sinking Spring Borough Non-Uniformed Pension Plan

Sinking Spring Borough Police Pension Plan

Wyomissing Borough Firemen’s Defined Contribution Pension Plan

Wyomissing Borough Firemen’s Pension Plan

Wyomissing Borough Non-Uniformed Defined Benefit Pension Plan

Wyomissing Borough Non-Uniformed Defined Contribution Pension Plan

Wyomissing Borough Police Pension Plan

Bucks County

Springfield Township Non-Uniformed Defined Contribution Pension Plan

Springfield Township Non-Uniformed Pension Plan

Springfield Township Police Pension Plan

Cambria County

Croyle Township Non-Uniformed Pension Plan

Croyle Township Police Pension Plan

Crawford County

Summit Township Non-Uniformed Pension Plan

Cumberland County

Lemoyne Borough Non-Uniformed Pension Plan

Delaware County

Norwood Borough Non-Uniformed Pension Plan

Norwood Borough Police Pension Plan

Elk County

Highland Township Non-Uniformed Pension Plan

Erie County

Girard Borough Administrative Employees’ Pension Plan

Girard Borough Non-Uniformed Pension Plan

Girard Borough Police Pension Plan

Jefferson County

Punxsutawney Borough Non-Uniformed Pension Plan

Punxsutawney Borough Police Pension Plan

Lancaster County

Upper Leacock Township Non-Uniformed Employees Pension Plan

Lycoming County

Porter Township Non-Uniformed Pension Plan

McKean County

Foster Township Non-Uniformed Pension Plan

Foster Township Police Pension Plan

Potter County

Galeton Borough Non-Uniformed Pension Plan

Galeton Borough Police Pension Plan

Warren County

Columbus Township Non-Uniformed Pension Plan

Pine Grove Township Non-Uniformed Pension Plan

Washington County

Peters Township Non-Uniformed Management Pension Plan

Peters Township Non-Uniformed Union Pension Plan

Peters Township Police Pension Plan

Speers Borough Non-Uniformed Pension Plan

York County

Spring Garden Township Non-Uniformed Pension Plan

Spring Garden Township Police Pension Plan

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Media contact:  April Hutcheson, 717-787-1381 or news@paauditor.gov

Pennsylvania Department
of the Auditor General