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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 36 municipal and police pension plans in Adams, Berks, Butler, Clarion, Clearfield, Crawford, Dauphin, Delaware, Erie, Indiana, Jefferson, Lancaster, Lebanon, Luzerne, Lycoming, Venango, Warren, 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,” 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

Menallen Township Non-Uniformed Pension Plan

Berks County

Central Berks Regional Police Pension Plan

South Heidelberg Township Non-Uniformed Pension Plan

South Heidelberg Township Police Pension Plan

Butler County

Seven Fields Borough Non-Uniformed Pension Plan

Clarion County

Knox Borough Non-Uniformed Pension Plan

Knox Borough Police Pension Plan

Clearfield County

Clearfield Borough Non-Uniformed Pension Plan

Clearfield Borough Police Pension Plan

Crawford County

Sadsbury Township Non-Uniformed Pension Plan

Dauphin County

Penbrook Borough Non-Uniformed Pension Plan

Penbrook Borough Police Pension Plan

Delaware County

Ridley Park Borough Non-Uniformed Pension Plan

Ridley Park Borough Police Pension Plan

Erie County

City of Erie Aggregate Pension Fund

Indiana County

Blairsville Borough Non-Uniformed Union Pension Plan

Blairsville Borough Police Pension Plan

Jefferson County

Reynoldsville Borough Non-Uniformed Pension Plan

Reynoldsville Borough Police Pension Plan

Lancaster County

Mount Joy Township Non-Uniformed Pension Plan

West Lampeter Township Non-Uniformed Pension Plan

West Lampeter Township Police Pension Plan

Lebanon County

Mount Gretna Borough Non-Uniformed Pension Plan

Luzerne County

City of Pittston Firemen’s Pension Plan

City of Pittston Officers and Employees Pension Plan

City of Pittston Police Pension Plan

Lycoming County

Muncy Creek Township Non-Uniformed Pension Plan

Venango County

Cherrytree Township Non-Uniformed Pension Plan

Warren County

City of Warren Firefighter’s Pension Plan

City of Warren Municipal Employee Pension Plan

City of Warren Police Pension Plan

Washington County

California Borough Non-Uniformed Pension Plan

California Borough Police Pension Plan

Westmoreland County

Mount Pleasant Borough Non-Uniformed Pension Plan

Mount Pleasant Borough Police Pension Plan

Sewickley Township Non-Uniformed Pension Plan

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

Pennsylvania Department
of the Auditor General