HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 53 municipal and police pension plans in Adams, Allegheny, Berks, Butler, Cambria, Chester, Clearfield, Columbia, Cumberland, Delaware, Elk, Fayette, Greene, Lawrence, Lebanon, Montgomery, Somerset, Susquehanna, Washington, Westmoreland 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. “Because these pension plans receive state funding, we audit the funds to ensure they are used 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 district courts and county government offices 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
Bonneauville Borough Non-Uniformed Pension Plan
Carroll Valley Borough Non-Uniformed Pension Plan
Carroll Valley Borough Police Pension Plan
Allegheny County
Harrison Township Non-Uniformed Pension Plan
Harrison Township Police Pension Plan
Berks County
Colebrookdale Township Non-Uniformed Pension Plan
Colebrookdale Township Police Pension Plan
Butler County
Cranberry Township Non-Uniformed Pension Plan
Cranberry Township Police Pension Plan
Evans City Borough Non-Uniformed Pension Plan
Evans City Seven Fields Regional Police Pension Plan
Cambria County
Cambria County Building Code Enforcement Agency Non-Uniformed Pension Plan
White Township Non-Uniformed Pension Plan
Chester County
Atglen Borough Non-Uniformed Pension Plan
East Bradford Township Non-Uniformed Defined Pension Plan
East Bradford Township Non-Uniformed Pension Plan
East Fallowfield Township Non-Uniformed Pension Plan
East Fallowfield Township Police Pension Plan
Clearfield County
City of Dubois Non-Uniformed Pension Plan
City of Dubois Police Pension Plan
Columbia County
Briar Creek Township Non-Uniformed Pension Plan
Briar Creek Township Police Pension Plan
Cumberland County
Shippensburg Borough Non-Uniformed Pension Plan
Shippensburg Borough Police Pension Plan
Delaware County
Marcus Hook Borough Non-Uniformed Pension Plan
Marcus Hook Borough Police Pension Plan
Elk County
Johnsonburg Borough Non-Uniformed Pension Plan
Johnsonburg Borough Police Pension Plan
Fayette County
Luzerne Township Non-Uniformed Pension Plan
Luzerne Township Non-Uniformed Union Pension Plan
Luzerne Township Police Pension Plan
Redstone Township Non-Uniformed Pension Plan
Redstone Township Police Pension Plan
Greene County
Morris Township Non-Uniformed Pension Plan
Lawrence County
Mahoning Township Police Pension Plan
Mahoning Township Union Employees Retirement Plan
Lebanon County
Annville Township Non-Uniformed Pension Plan
Annville Township Police Pension Plan
Myerstown Borough Non-Uniformed Pension Plan
Myerstown Borough Police Pension Plan
Montgomery County
Cheltenham Township Non-Uniformed Hourly Employees Pension Plan
Cheltenham Township Non-Uniformed Salaried Employees Pension Plan
Narberth Borough Non-Uniformed Pension Plan
Narberth Borough Police Pension Plan
West Conshohocken Borough Non-Uniformed Pension Plan
West Conshohocken Borough Police Pension Plan
Somerset County
Brothersvalley Township Non-Uniformed Pension Plan
Susquehanna County
Bridgewater Township Non-Uniformed Pension Plan
Washington County
Midway Borough Non-Uniformed Pension Plan
Westmoreland County
City of Arnold Aggregate Pension Plan Trust Fund
York County
Northeastern Regional Police Department Non-Uniformed Pension Plan
Northeastern Regional Police Department Police Pension Plan
Shrewsbury Township Non-Uniformed Pension Plan
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Media contact: April Hutcheson, 717-787-1381 or news@paauditor.gov