Auditor General DeFoor Releases Audits of Municipal Pension Plans in 23 Counties

HARRISBURG – Auditor General Timothy L. DeFoor today announced the release of audits of 47 municipal and police pension plans in Allegheny, Blair, Bradford, Butler, Clarion, Clinton, Crawford, Delaware, Indiana, Lancaster, Lebanon, Luzerne, Mercer, Montgomery, Northampton, Northumberland, Pike, Schuylkill, Snyder, Tioga, Union, 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,” DeFoor said. “Nearly a quarter of all the pension plans we support 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

East Pittsburgh Borough Non-Uniformed Pension Plan

East Pittsburgh Borough Police Pension Plan

Sewickley Heights Borough Non-Uniformed Money Purchase Pension Plan

Sewickley Heights Borough Non-Uniformed Pension Plan

Sewickley Heights Borough Police Pension Plan

Springdale Borough Non-Uniformed Pension Plan

Springdale Borough Police Pension Plan

West Homestead Borough Non-Uniformed Pension Plan

West Homestead Borough Police Pension Plan

Blair County

Logan Township Non-Uniformed Pension Plan

Logan Township Police Pension Plan

Bradford County

Athens Borough Non-Uniformed Pension Plan

Athens Borough Police Pension Plan

Herrick Township Non-Uniformed Pension Plan

Butler County

Butler Township Municipal Employees’ Pension Plan

Butler Township Police Pension Plan

Slippery Rock Township Non-Uniformed Pension Plan

Clarion County

Farmington Township Non-Uniformed Pension Plan

Clinton County

Bald Eagle Township Non-Uniformed Pension Plan

Crawford County

Vernon Township Non-Uniformed Defined Contribution Pension Plan

Vernon Township Non-Uniformed Employees’ Pension Plan

Vernon Township Police Pension Plan

Delaware County

Yeadon Borough Non-Uniformed Pension Plan

Yeadon Borough Non-Uniformed Union Pension Plan

Yeadon Borough Police Pension Plan

Indiana County

South Mahoning Township Non-Uniformed Pension Plan

Lancaster County

Manheim Borough Non-Uniformed Pension Plan

Manheim Borough Police Pension Plan

Lebanon County

North Lebanon Township Non-Uniformed Pension Plan

North Lebanon Township Police Pension Plan

Luzerne County

Lehman Township Non-Uniformed Pension Plan

Lehman Township Police Pension Plan

Mercer County

Mercer Borough Non-Uniformed Pension Plan

Mercer Borough Police Pension Plan

Montgomery County

Upper Gwynedd Township Non-Uniformed Pension Plan

Upper Gwynedd Township Police Pension Plan

Northampton County

Plainfield Township Non-Uniformed Pension Plan

Northumberland County

Shamokin Township Non-Uniformed Pension Plan

Pike County

Lackawaxen Township Non-Uniformed Pension Plan

Schuylkill County

South Manheim Township Non-Uniformed Pension Plan

Snyder County

Jackson Township Non-Uniformed Pension Plan

Tioga County

Morris Township Non-Uniformed Pension Plan

Union County

Buffalo Valley Regional Police Pension Plan

Westmoreland County

Salem Township Non-Uniformed Defined Contribution Pension Plan

Salem Township Non-Uniformed Pension Plan

York County

Fairview Township Non-Uniformed Pension Plan

Fairview Township Police Pension Plan

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

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