Auditor General DeFoor Releases Audits of Municipal Pension Plans in 17 Counties


March 13 2024
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Auditor General DeFoor Releases Audits of Municipal Pension Plans in 17 Counties

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HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 41 municipal and police pension plans in Allegheny, Armstrong, Beaver, Butler, Cambria, Chester, Clinton, Cumberland, Dauphin, Delaware, Erie, Luzerne, Mifflin, Schuylkill, Snyder, Somerset and Westmoreland counties.

“Our audits make sure state pension aid is used as required by law, which helps to reduce financial burdens on local taxpayers,” DeFoor said.

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 2023, the Department of the Auditor General distributed a total of $372.77 million in aid to 1,471 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

Oakdale Borough Non-Uniformed Pension Plan

Armstrong County

Freeport Borough Non-Uniformed Pension Plan

Freeport Borough Police Pension Plan

Beaver County

Ohioville Borough Non-Uniformed Pension Plan

Ohioville Borough Police Pension Plan

Butler County

Harmony Borough Non-Uniformed Employees’ Pension Plan

Cambria County

Hasting Borough Non-Uniformed Pension Plan

Hasting Borough Police Pension Plan

Northern Cambria Borough Non-Uniformed Pension Plan

Northern Cambria Borough Police Pension Plan

Chester County

East Nottingham Township Non-Uniformed 401(a) Pension Plan

Clinton County

City of Lock Haven Employees’ Retirement Fund

City of Lock Haven Police Pension Plan

Cumberland County

Dickinson Township Non-Uniformed Pension Plan

Dauphin County

South Hanover Township Non-Uniformed Pension Plan

Wiconisco Township Non-Uniformed Pension Plan

Wiconisco Township Police Pension Plan

Delaware County

Glenolden Borough Non-Uniformed Pension Plan

Glenolden Borough Police Pension Plan

Prospect Park Borough Non-Uniformed Pension Plan

Erie County

Fairview Township Non-Uniformed Pension Plan

Luzerne County

City of Nanticoke Firemen’s Pension Plan

City of Nanticoke Non-Uniformed Pension Plan

City of Nanticoke Police Pension Plan

Forty Fort Borough Firemen’s Pension Plan

Forty Fort Borough Non-Uniformed Pension Plan

Forty Fort Borough Police Pension Plan

Dallas Township Non-Uniformed Pension Plan

White Haven Borough Non-Uniformed Pension Plan

White Haven Borough Police Pension Plan

Mifflin County

Oliver Township Non-Uniformed Pension Plan

Schuylkill County

Foster Township Non-Uniformed Pension Plan

Minersville Borough Non-Uniformed Pension Plan

Minersville Borough Police Pension Plan

Snyder County

Middleburg Borough Non-Uniformed Pension Plan

Middleburg Borough Police Pension Plan

Somerset County

Indian Lake Borough Non-Uniformed Pension Plan

Washington County

Bentleyville Borough Non-Uniformed Pension Plan

Bentleyville Borough Police Cash Balance Pension Plan

Bentleyville Borough Police Pension Plan

City of Washington Comprehensive Municipal Pension Trust Fund

Review other recent audits, sign up to be notified when new audits are released and learn more about the Department of the Auditor General online at www.PaAuditor.gov.

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