HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 42 municipal and police pension plans in Allegheny, Berks, Blair, Bradford, Bucks, Chester, Clarion, Clinton, Delaware, Franklin, Greene, Lancaster, Lebanon, Mercer, Montgomery, Somerset, Snyder, 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.
Allegheny County
City of McKeesport Combined Pension Plan
City of McKeesport Firefighters Pension Plan
City of McKeesport Officers and Employees Pension Plan
City of McKeesport Police Pension Plan
Berks County
Washington Township Non-Uniformed Pension Plan
Blair County
Greenfield Township Non-Uniformed Pension Plan
Greenfield Township Police Pension Plan
Bradford County
South Waverly Borough Non-Uniformed Pension Plan
South Waverly Borough Police Pension Plan
Bucks County
Lower Southampton Township Non-Uniformed Pension Plan
Lower Southampton Township Police Pension Plan
Sellersville Borough Non-Uniformed Pension Plan
Chester County
West Fallowfield Township Non-Uniformed Pension Plan
West Fallowfield Township Police Pension Plan
Clarion County
Clarion Township Non-Uniformed Pension Plan
Clinton County
City of Lock Haven Employees’ Retirement Fund
City of Lock Haven Police Pension Plan
Delaware County
City of Chester Firemen’s Pension Plan
City of Chester Officers and Employees Pension Plan
City of Chester Police Pension Plan
Sharon Hill Borough Non-Uniformed Pension Plan
Sharon Hill Borough Non-Uniformed Union Pension Plan
Sharon Hill Borough Police Pension Plan
Franklin County
Mercersburg Borough Non-Uniformed Pension Plan
Mercersburg Borough Police Pension Plan
Greene County
Jefferson Township Non -Uniformed Pension Plan
Lancaster County
West Earl Township Non-Uniformed Pension Plan
West Earl Township Police Pension Plan
Lebanon County
Richland Borough Non-Uniformed Employees’ Pension Plan
Richland Borough Non-Uniformed Pension Plan
Richland Borough Police Pension Plan
Mercer County
Hempfield Township Non-Uniformed Pension Plan
Hempfield Township Police Pension Plan
Montgomery County
Lower Gwynedd Township Non-Uniformed Employees Pension Plan
Lower Gwynedd Township Non-Uniformed Money Purchase Pension Plan
Lower Gwynedd Township Police Pension Plan
West Pottsgrove Township Non-Uniformed Pension Plan
West Pottsgrove Township Police Pension Plan
Somerset County
Middlecreek Township Non-Uniformed Pension Plan
Snyder County
Union Township Non-Uniformed Pension Plan
Washington County
Canton Township Non-Uniformed Pension Plan
York County
Red Lion Borough Non-Uniformed Pension Plan
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Media contact: April Hutcheson, 717-787-1381 or news@paauditor.gov