Dissenting Opinion by
Me. Justice O’Beien :I would reverse the order of the court below. I agree with Justice Cohen’s view that the Auditor General is empowered to withhold the state funds in the instant case. I base such an opinion, however, solely on the view that Altieri v. Allentown Retirement Board, 368 Pa. 176, 81 A. 2d 884 (1951), controls in requiring that pension plans have a minimum age feature.