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PA Department of the Auditor General

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 51 municipal and police pension plans in Adams, Allegheny, Beaver, Bucks, Centre, Chester, Clarion, Clearfield, Crawford, Cumberland, Erie, Franklin, Indiana, Jefferson, Lancaster, Mercer, Montgomery, Potter, Schuylkill, Somerset, Westmoreland 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.

Adams County

Gettysburg Borough Non-Uniformed Pension Plan

Gettysburg Borough Police Pension Plan

Cumberland Township Non-Uniformed Pension Plan

Cumberland Township Police Pension Plan

Oxford Township Non-Uniformed Pension Plan

Allegheny County

East Deer Township Non-Uniformed Pension Plan

East Deer Township Police Pension Plan

Munhall Borough Non-Uniformed Money Purchase Pension Plan

Munhall Borough Non-Uniformed Pension Plan

Munhall Borough Police Pension Plan

Tri-Community South EMS Non-Uniformed Pension Plan

Verona Borough Non-Uniformed Pension Plan

Verona Borough Police Pension Plan

Beaver County

New Brighton Borough General Employees’ Pension Plan

New Brighton Borough Police Pension Plan

Bucks County

Quakertown Borough Money Purchase Pension Plan

Quakertown Borough Non-Uniformed Pension Plan

Quakertown Borough Police Pension Plan

Centre County

College Township Non-Uniformed Pension Plan

Chester County

East Marlborough Township Non-Uniformed Pension Plan

East Marlborough Township Police Pension Plan

Clarion County

Clarion Borough General Employees’ Pension Plan

Clarion Borough Police Pension Plan

Clearfield County

Clearfield Regional Police Pension Plan

Crawford County

Conneaut Lake Regional Police Pension Plan

Cumberland County

Penn Township Non-Uniformed Pension Plan

Erie County

Albion Borough Non-Uniformed Defined Contribution Pension Plan

Albion Borough Non-Uniformed Pension Plan

Albion Borough Police Pension Plan

Franklin County

Greencastle Borough Non-Uniformed Pension Plan

Greencastle Borough Police Pension Plan

Guilford Township Non-Uniformed Pension Plan

Indiana County

West Mahoning Township Non-Uniformed Pension Plan

Jefferson County

Pine Creek Township Non-Uniformed Pension Plan

Lancaster County

East Donegal Township Non-Uniformed Pension Plan

Leacock Township Non-Uniformed Pension Plan

Mercer County

Sharpsville Borough Non-Uniformed Pension Plan

Sharpsville Borough Police Pension Plan

Springfield Township Non-Uniformed Pension Plan

Montgomery County

Bridgeport Borough Non-Uniformed Pension Plan

Bridgeport Borough Police Pension Plan

Potter County

Coudersport Borough Non-Uniformed Pension Plan

Coudersport Borough Police Pension Plan

Schuylkill County

City of Pottsville Non-Uniformed Pension Plan

City of Pottsville Police Pension Plan

Somerset County

Addison Township Non-Uniformed Pension Plan

Meyersdale Borough Non-Uniformed Pension Plan

Meyersdale Borough Police Pension Plan

Westmoreland County

City of Monessen Firemen’s Pension Plan

City of Monessen Police Pension Plan

York County

Chanceford Township Non-Uniformed Pension Plan

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Media contact:  April Hutcheson, 717-787-1381 or news@paauditor.gov

Pennsylvania Department
of the Auditor General