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Controller flags premature distributions and hotel tax delinquencies in county audits
Summary
The county controller reported repeated issues in the tax claim custodial fund (including premature distributions) and found procedural weaknesses in community corrections. Hotel-room-audit reviews identified $28,175.84 owed by the Lafayette Inn operator after acquisition and $1,311.09 owed by a Fairfield Inn licensee.
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…
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