HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 25 municipal and police pension plans in Adams, Berks, Cambria, Clearfield, Crawford, Chester, Delaware, Fayette, Lackawanna, Lawrence, Luzerne, Mercer, Montgomery, Monroe, Northampton and Schuylkill counties.
“Municipal pension plans are a critical way we make sure that our local police, fire and community workers receive the retirement benefits they were promised,” Auditor General DeFoor said. “We audit the plans to ensure they use the money they receive from the state according to the law. I encourage everyone to visit our website to see whether their local pension plan is funded properly and managing public dollars responsibly.”
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 2025, the Department of the Auditor General distributed nearly $442 million in aid to 1,482 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.
The department has created a Be Audit Smart section on its website to help inform Pennsylvanians about how their tax dollars are being spent. The municipal pension plan audit reports are linked below or available online at www.PaAuditor.gov/audit-reports.
Where applicable, the audit reports note any necessary adjustments and include recommendations for stronger internal controls.
Adams County
Hamilton Township Non-Uniformed Pension Plan
Berks County
Mohnton Borough Non-Uniformed Pension Plan
Cambria County
City of Johnstown Comprehensive Municipal Pension Trust Fund
Clearfield County
Brady Township Non-Uniformed Pension Plan
Crawford County
South Shenango Township Non-Uniformed Pension Plan
Chester County
Phoenixville Borough Non-Uniformed Pension Plan
Phoenixville Borough Firefighters Pension Plan
Delaware County
Clifton Heights Borough Non-Uniformed Union Pension Plan
Upper Darby Township Firemen’s Pension Plan
Upper Darby Township Municipal Employees Pension Plan
Fayette County
City of Uniontown Firemen’s Pension Plan
City of Uniontown Non-Uniformed Pension Plan
Lackawanna County
Old Forge Borough Non-Uniformed Pension Plan
Old Forge Borough Non-Uniformed Union Pension Plan
Lawrence County
Slippery Rock Township Non-Uniformed Pension Plan
Luzerne County
City of Hazleton Aggregate Pension Fund
City of Hazleton Non-Uniformed Pension Plan
Wyoming Borough Non-Uniformed Pension Plan
Mercer County
City of Farrell Firemen’s Pension Plan
City of Farrell Non-Uniformed Pension Plan
Montgomery County
Pennsburg Borough Non-Uniformed Pension Plan
Monroe County
Mount Pocono Borough Non-Uniformed Pension Plan
Northampton County
Freemansburg Borough Non-Uniformed Pension Plan
Schuylkill County
Frackville Borough Non-Uniformed Pension Plan
Wayne Township Non-Uniformed Pension Plan
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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or news@paauditor.gov