In this case, they are paying $570,906 in 2022 in Pension benefits for 4 active employees. Now they certainly aren't paying $142,726.50 to each active employee so that means they have a string of retired workers that they're paying a good amount of money for.
An appropriate thing for an auditor to do is to then research how those employees earned their benefits. Did they "buy 15 years of tenure" for $3,200 thereby increasing their yearly benefit $40,000 per year? Did they "work" 120 hours per week of overtime in their last year to jack up their final year salary? These are real examples from a town near me.
None of these things are illegal and won't necessarily be flagged by a CPA who is being paid by the people giving or receiving these benefits. But they sure stand out to taxpayers who are footing the bill!
Think about it - all a CPA will do is check to make sure a supervisor signed off that someone worked 120 hours of overtime. They aren't going to investigate how that is even possible or likely.