Auditor General DeFoor Releases Audits of Municipal Pension Plans in 21 Counties


September 19 2023
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Auditor General DeFoor Releases Audits of Municipal Pension Plans in 21 Counties

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HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 57 municipal and police pension plans in Adams, Allegheny, Bedford, Berks, Cambria, Chester, Dauphin, Delaware, Fayette, Greene, Lackawanna, Lancaster, Luzerne, Mercer, Montgomery, Northumberland, Perry, Potter, Schuylkill, 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,” 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 2022, the Department of the Auditor General distributed a total of $329 million in aid to 1,453 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

Franklin Township Non-Uniformed Pension Plan

New Oxford Borough Non-Uniformed Pension Plan

Allegheny County

Heidelberg Borough Police Pension Plan

Port Vue Borough Non-Uniformed Pension Plan

Port Vue Borough Police Pension Plan

Swissvale Borough Firemen’s Pension Plan

Swissvale Borough Non-Uniformed Management Pension Plan

Bedford County

Saxton Borough Non-Uniformed Pension Plan

Saxton Borough Police Pension Plan

Berks County

Centre Township Non-Uniformed Pension Plan

Robesonia Borough Non-Uniformed Pension Plan

Cambria County

Lilly Borough Non-Uniformed Pension Plan

Lilly Borough Police Pension Plan

Chester County

Charlestown Township Non-Uniformed Pension Plan

Dauphin County

Lower Swatara Township Non-Uniformed Pension Plan

Lower Swatara Township Police Pension Plan

Delaware County

Middletown Township Non-Uniformed Defined Contribution Pension Plan

Middletown Township Non-Uniformed Pension Plan

Fayette County

South Connellsville Borough Non-Uniformed Pension Plan

South Connellsville Borough Police Pension Plan

Stewart Township Non-Uniformed Pension Plan

Greene County

Aleppo Township Non-Uniformed Pension Plan

Lackawanna County

Clarks Summit Borough Non-Uniformed Pension Plan

Clarks Summit Borough Police Pension Plan

Covington Township Non-Uniformed Pension Plan

Scott Township Non-Uniformed Pension Plan 

Scott Township Police Pension Plan

Lancaster County

Earl Township Non-Uniformed Pension Plan

Ephrata Township Non-Uniformed Pension Plan

Luzerne County

Dorrance Township Non-Uniformed Pension Plan

Plymouth Borough Firemen’s Pension Plan

Plymouth Borough Non-Uniformed Pension Plan

Plymouth Borough Police Pension Plan 

Mercer County

Greene Township Non-Uniformed Pension Plan

Montgomery County

East Norriton Township Employees’ Pension Plan

East Norriton Township Non-Uniformed Employees’ Defined Contribution Pension Plan

Hatfield Township Municipal Employees Money Purchase Pension Plan

Hatfield Township Municipal Employees Pension Plan

Hatfield Township Police Pension Plan

Plymouth Township Non-Uniformed Pension Plan

Plymouth Township Police Pension Plan

Upper Salford Township Non-Uniformed Pension Plan

Northumberland County

Riverside Borough Non-Uniformed Pension Plan

Riverside Borough Police Pension Plan

Perry County

Bloomfield Borough Non-Uniformed Pension Plan

Potter County

Genesee Township Employees Pension Plan

Schuylkill County

Orwigsburg Borough Non-Uniformed Pension Plan

Orwigsburg Borough Police Pension Plan

Washington County

Amwell Township Non-Uniformed Pension Plan

Burgettstown Borough Non-Uniformed Pension Plan

Burgettstown Borough Police Pension Plan

Charleroi Borough Non-Uniformed Pension Plan

Centerville Borough Non-Uniformed Pension Plan

Centerville Borough Police Pension Plan

Greater Chareroi Regional Police Pension Plan

North Bethlehem Township Non-Uniformed Pension Plan

York County

East Hopewell Township Non-Uniformed Pension Plan

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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