The Northampton County controller presented multiple audits and agreed‑upon procedures reviews for committee consideration. A performance audit of the tax claim custodial fund (through Sept. 30, 2024) found that proceeds from a 2023 upset sale were distributed before a required court order in apparent noncompliance with Section 205(e) of the Pennsylvania real estate tax sale law; management committed to withhold future distributions until court confirmation. The audit also identified surplus funds dating to 2022 that had not been distributed to taxing districts; management said those funds will be dispersed once statutory holding periods are met.

An agreed‑upon procedures review of jail community corrections (work release functions) covering Jan. 1 to May 31, 2025, identified procedural compliance issues: delayed deposits (21 of 30 receipts not deposited the day received, with delays up to 13 days), some missing validated deposit slips, and occasional mismatches between deductions and deposits in the offender management system. The review found small undercharges and overcharges to inmates (net instances quantified in the audit) that were mostly corrected during the audit.

Separate hotel room tax reviews found generally compliant operators and several cases of concern. The audit of license 106 (Lafayette Inn) for 01/01/2023 to 12/31/2024 found a change in ownership: the previous operator remitted properly, but the new operator (Lafayette College) failed to file or remit for 16 months after acquisition, resulting in an assessed liability of $28,175.84. The Fairfield Inn (license 171) audit identified documentation and reporting weaknesses for a short, recent period and concluded the hotel owes $1,311.09 in unpaid room rental tax.

Auditors and management described corrective steps, including renewed oversight, additional auditing, and commitments to follow statutory disbursement procedures. The audit reports were prepared by staff auditors (Mark Diliberto, Amna Essen, Jeffrey Talapan, Florina Tang) and signed by the controller; the transcript records management's commitment to distribute surplus funds once holding periods are met and to cease distributions prior to court orders in future upset sales.