Auditor General DeFoor Releases Audits of Municipal Pension Plans in 16 Counties

HARRISBURG - Auditor General Timothy L. DeFoor today announced the release of audits of 25 municipal and police pension plans in Adams, Berks, Cambria, Clearfield, Crawford, Chester, Delaware, Fayette, Lackawanna, Lawrence, Luzerne, Mercer, Montgomery, Monroe, Northampton and Schuylkill 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. "We audit the plans to ensure they use the money they receive from the state 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 municipal pension plan audit reports are linked below or available online at https://www.PaAuditor.gov/audit-reports.

Where applicable, the audit reports note any necessary adjustments and include recommendations for stronger internal controls.

Adams County

Hamilton Township Non-Uniformed Pension Plan

Berks County

Mohnton Borough Non-Uniformed Pension Plan

Cambria County

City of Johnstown Comprehensive Municipal Pension Trust Fund

Clearfield County

Brady Township Non-Uniformed Pension Plan

Crawford County

South Shenango Township Non-Uniformed Pension Plan

Chester County

Phoenixville Borough Non-Uniformed Pension Plan

Phoenixville Borough Firefighters Pension Plan

Delaware County

Clifton Heights Borough Non-Uniformed Union Pension Plan

Upper Darby Township Firemen's Pension Plan

Upper Darby Township Municipal Employees Pension Plan

Fayette County

City of Uniontown Firemen's Pension Plan

City of Uniontown Non-Uniformed Pension Plan

Lackawanna County

Old Forge Borough Non-Uniformed Pension Plan

Old Forge Borough Non-Uniformed Union Pension Plan

Lawrence County

Slippery Rock Township Non-Uniformed Pension Plan

Luzerne County

City of Hazleton Aggregate Pension Fund

City of Hazleton Non-Uniformed Pension Plan

Wyoming Borough Non-Uniformed Pension Plan

Mercer County

City of Farrell Firemen's Pension Plan

City of Farrell Non-Uniformed Pension Plan

Montgomery County

Pennsburg Borough Non-Uniformed Pension Plan

Monroe County

Mount Pocono Borough Non-Uniformed Pension Plan

Northampton County

Freemansburg Borough Non-Uniformed Pension Plan

Schuylkill County

Frackville Borough Non-Uniformed Pension Plan

Wayne Township Non-Uniformed Pension Plan

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Media Contact: April Hutcheson, Dept. of the Auditor General, 717-787-1381 or [email protected]