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

HARRISBURG - Auditor General Timothy L. DeFoor today announced the release of audits of 28 municipal and police pension plans in Allegheny, Armstrong, Berks, Bucks, Butler, Carbon, Chester, Clarion, Clearfield, Crawford, Cumberland, Dauphin, Erie, Lancaster, Luzerne, Mercer, Northumberland, Tioga and Wyoming 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.

Allegheny County

City of Clairton Firemen's Pension Plan

City of Clairton Non-Uniformed Pension Plan

Armstrong County

West Franklin Township Non-Uniformed Pension Plan

Berks County

Womelsdorf Borough Non-Uniformed Pension Plan

Bucks County

New Hope Borough Non-Uniformed Pension Plan

Butler County

Marion Township Non-Uniformed Pension Plan

Carbon County

Kidder Township Non-Uniformed Pension Plan

Mahoning Township Non-Uniformed Pension Plan

Chester County

West Brandywine Township Non-Uniformed Pension Plan

Clarion County

Porter Township Non-Uniformed Pension Plan

Clearfield County

Penn Township Non-Uniformed Pension Plan

Crawford County

Cochranton Borough Non-Uniformed Pension Plan

Cumberland County

Wormleysburg Borough Non-Uniformed Pension Plan

Dauphin County

Dauphin Borough Non-Uniformed Pension Plan

Erie County

Edinboro Borough Non-Uniformed Defined Contribution Pension Plan

Edinboro Borough Non-Uniformed Defined Benefit Pension Plan

Lancaster County

Mount Joy Borough Non-Uniformed Pension Plan

Luzerne County

City of Wilkes-Barre Aggregated Pension Trust Fund

Conyngham Borough Non-Uniformed Pension Plan

Jenkins Township Firemen's Pension Plan

Lake Township Non-Uniformed Pension Plan

Salem Township Non-Uniformed Pension Plan

Mercer County

Stoneboro Borough Non-Uniformed Pension Plan

Northumberland County

Ralpho Township Non-Uniformed Pension Plan

Tioga County

Blossburg Borough Non-Uniformed Pension Plan

Tioga Borough Non-Uniformed Pension Plan

Wyoming County

Factoryville Borough Non-Uniformed Pension Plan

Tunkhannock Borough Non-Uniformed Pension Plan

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