HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 51 municipal and police pension plans in Allegheny, Beaver, Berks, Bucks, Butler, Clinton, Columbia, Erie, Fayette, Lancaster, Luzerne, Lycoming, McKean, Montgomery, Northumberland, Philadelphia and York 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.
Allegheny County
Forward Township Non-Uniformed Pension Plan
Forward Township Police Pension Plan
Homestead Borough Non-Uniformed Pension Plan
Homestead Borough Police Pension Plan
Steel Rivers Council of Governments Non-Uniformed Pension Plan
Beaver County
City of Beaver Falls Firemen’s Pension Plan
City of Beaver Falls Non-Uniformed Pension Plan
City of Beaver Falls Police Pension Plan
Darlington Township Non-Uniformed Pension Plan
Darlington Township Police Pension Plan
Berks County
Albany Township Non-Uniformed Pension Plan
Tulpehocken Township Police Pension Plan
Bucks County
Bedminster Township Non-Uniformed Pension Plan
Bedminster Township Police Pension Plan
Tullytown Borough Non-Uniformed Pension Plan
Tullytown Borough Police Pension Plan
Butler County
Concord Township Non-Uniformed Pension Plan
Clinton County
Castanea Township Non-Uniformed Pension Plan
Columbia County
Catawissa Borough Non-Uniformed Pension Plan
Catawissa Borough Police Pension Plan
North Centre Township Non-Uniformed Pension Plan
South Centre Township Police Pension Plan
Erie County
City of Corry Firemen’s Pension Plan
City of Corry Non-Uniformed Employees’ Pension Plan
City of Corry Police Pension Plan
North East Township Non-Uniformed Pension Plan
Union City Borough Non-Uniformed Pension Plan
Union City Borough Police Pension Plan
Fayette County
Southwest Regional Police Pension Plan
Lancaster County
Brecknock Township Non-Uniformed Pension Plan
Brecknock Township Police Pension Plan
Luzerne County
City of Nanticoke Firemen’s Pension Plan
City of Nanticoke Non-Uniformed Pension Plan
City of Nanticoke Police Pension Plan
Hunlock Township Non-Uniformed Pension Plan
Lycoming County
Duboistown Borough Non-Uniformed Pension Plan
Duboistown Borough Police Pension Plan
Wolf Township Non-Uniformed Pension Plan
McKean County
Lafayette Township Non-Uniformed Pension Plan
Montgomery County
Lower Providence Township Money Purchase Pension Plan
Lower Providence Township Non-Uniformed Pension Plan
Lower Providence Township Police Pension Plan
Upper Moreland Township Firefighter’s Pension Plan
Upper Moreland Township Non-Uniformed Pension Plan
Upper Moreland Township Police Pension Plan
Northumberland County
City of Sunbury Non-Uniformed Defined Contribution Pension Plan
City of Sunbury Non-Uniformed Pension Plan
City of Sunbury Police Pension Plan
Philadelphia County
City of Philadelphia Municipal Pension Plan
York County
Franklin Township Non-Uniformed Pension Plan
Franklintown Borough Non-Uniformed Pension Plan
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Media contact: April Hutcheson, 717-787-1381 or news@paauditor.gov