Mark Scolforo writes in an Associated Press article and printed in the post-gazette.com that Pennsylvania has 3,129 local-government pension plans. This is one-quarter of the nations total. Some of the locally managed plans have as few as 10 active employees enrolled and cost as much $1,500 per person to manage.
The state also subsidizes these local pension plans to the tune of $200 million per year. As quoted in the article: “About one-third of the municipal funds have "unfunded actuarial accrued liabilities" -- a red flag that indicates potential future financial problems. Those liabilities total more than $5 billion, for which taxpayers could eventually find themselves on the hook.”
Note: actuarial is defined as "theory of probability"