In OH, the pensions are run by the state. Most communities are down to barebones budgets, except for a very few that have a lot of expensive houses for property tax or major businesses that generate city income tax. The county controls that portion of the sales tax, and it gets swallowed by Cleveland and projects that benefit construction interests.
Small towns do better, though it's not perfect, at keeping the waste in check. The towns need more of the money that's coming into the state and county, and most of it would be spent on necessary services for people who live there.