HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 44 municipal and police pension plans in Adams, Allegheny, Beaver, Bucks, Centre, Chester, Columbia, Indiana, Jefferson, Lawrence, Lycoming, McKean, Northampton, Schuylkill, Susquehanna, Venango and Washington 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 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.
Explanations of findings are found in the full audit reports linked below or available online at www.PaAuditor.gov/audit-reports.
Adams County
Conewago Township Non-Uniformed Pension Plan
Conewago Township Police Pension Plan
Latimore Township Non-Uniformed Pension Plan
Latimore Township Police Pension Plan
Allegheny County
Liberty Borough Non-Uniformed Pension Plan
Liberty Borough Police Pension Plan
Beaver County
Bridgewater Borough Non-Uniformed Pension Plan
Bridgewater Borough Police Pension Plan
Patterson Township Non-Uniformed Pension Plan
Patterson Township Police Pension Plan
Pulaski Township Non-Uniformed Pension Plan
Bucks County
Lower Makefield Township Non-Uniformed Defined Contribution Pension Plan
Lower Makefield Township Non-Uniformed Pension Plan
Lower Makefield Township Police Pension Plan
West Rockhill Township Non-Uniformed Pension Plan
Yardley Borough Non-Uniformed Pension Plan
Yardley Borough Police Pension Plan
Centre County
Boggs Township Non-Uniformed Pension Plan
Chester County
Avondale Borough Non-Uniformed Pension Plan
Downingtown Borough Non-Uniformed Pension Plan
Downingtown Borough Police Pension Plan
Thornbury Township Non-Uniformed Pension Plan
Columbia County
Benton Township Non-Uniformed Pension Plan
Indiana County
Homer City Borough Non-Uniformed Pension Plan
Homer City Borough Police Pension Plan
Jefferson County
Brookville Borough Non-Uniformed Pension Plan
Brookville Borough Police Pension Plan
Lawrence County
Union Township Non-Uniformed Pension Plan
Union Township Police Pension Plan
Lycoming County
Old Lycoming Township Non-Uniformed Pension Plan
Old Lycoming Township Police Pension Plan
South Williamsport Borough Non-Uniformed Pension Plan
South Williamsport Borough Police Pension Plan
Tiadaghton Valley Regional Police Pension Plan
McKean County
Hamilton Township Non-Uniformed Pension Plan
Northampton County
City of Easton Aggregated Pension Trust Fund
City of Easton Officers’ and Employees’ PMRS Pension Plan
Schuylkill County
Cressona Borough Non-Uniformed Pension Plan
Cressona Borough Police Pension Plan
Susquehanna County
Forest Lake Township Non-Uniformed Pension Plan
Venango County
Frenchcreek Township Non-Uniformed Pension Plan
Oil Creek Township Non-Uniformed Pension Plan
Washington County
East Finley Township Non-Uniformed Pension Plan
Somerset Township Non-Uniformed Employees’ Pension Plan
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Media contact: April Hutcheson, 717-787-1381 or news@paauditor.gov