Northampton County Public Audits

Controller Reports, State Audits, Compliance Reviews & Violation Tracking
46
Total Audits
35
Passed
8
Minor Findings
3
Violations
2
Recurring
76%
Pass Rate

Statutory Violations Requiring Controller Attention

RECURRING

District Courts 03-3-02 & 03-2-11: Inadequate Arrest Warrant Procedures

Recurring finding in multiple audit periods. Courts not following proper arrest warrant documentation and procedures as required by law.

42 Pa.C.S. Chapter 51
Judicial Code
MEDIUM

Election Office: Missing Voting Machine Testing Documentation

Over 150 testing documents missing or incomplete. Testing logs for ExpressVote XL machines not properly maintained. ES&S took responsibility for 2023 ballot labeling error.

25 P.S. § 3031.5
Election Code
HIGH

Gracedale Nursing Home: CMS Quality Rating 1-Star

Lowest quality rating from CMS. Deficiencies include: pressure ulcer care, accurate assessments, foot care, drug storage. 80% nursing positions unfilled.

55 Pa. Code Ch. 1187
Nursing Facility Svcs
MEDIUM

VFRA Audits: Multiple Equipment Inventory & Roster Deficiencies

Northampton Firemen's (5 findings), Lower Saucon (1 finding), Plainfield Twp (2 findings) - failure to maintain equipment rosters and conduct annual inventories.

35 P.S. § 21201
Volunteer Firefighters
Report to Controller

County Controller Audits

PASS - Quality Review 2022-2024 norcopa.gov/controller-reports
PASS

External Quality Control Review (ALGA Peer Review)

Period: Jan 2022 - Dec 2024 Rating: Adequately Designed & Operating Effectively
PASS

Allen Township Municipal Authority

Date: Jan 15, 2026 Type: Water/Sewer Fund Compliance
PASS

Q4 2025 Payroll Verification

Date: Jan 10, 2026 Type: Quarterly Payroll Audit
PASS

Gracedale Nursing Home Operations

Date: Dec 15, 2025 Type: Self-Sustaining Operations Review
PASS

Register of Wills & Orphans' Court Agency Funds

As of: June 30, 2024 Type: Performance Audit
PASS

Cash Collection Process - Public Works

As of: June 20, 2024 Type: Agreed-Upon Procedures
PASS

Jail Commissary and Inmate Telephone Audit

Period: Apr 2024 - Sep 2024 Type: Agreed-Upon Procedures
2 FIND

ACL Checks and Vendors Review

Period: Jul 2023 - Jun 2024 Type: ACL Data Analytics
Findings: Duplicate payments to PA Dept of L&I (refunds requested), check numbering gaps
PASS

Hotel Room Rental Tax - Hotel Bethlehem

Period: Jan 2023 - Dec 2024 Type: HRRT Compliance
PASS

Statement of Bonded Indebtedness

Period: Dec 2024 - Dec 2025 Type: Non-Audit Procedure
1 FIND

Sheriff Fleet & Operations Audit

Date: Sep 10, 2025 Type: Operational Audit
Finding: Minor vehicle maintenance log inconsistencies

District Court Audits

2 RECURRING FINDINGS paauditor.gov
RECUR

District Court 03-3-02

Period: Jan 2020 - Dec 2023 Released: Sep 2025
RECURRING VIOLATION: Inadequate arrest warrant procedures - 42 Pa.C.S. Chapter 51
RECUR

District Court 03-2-11

Period: Jan 2019 - Dec 2023 Released: Apr 2025 Disbursements: $2,112,089 verified
RECURRING VIOLATION: Inadequate arrest warrant procedures
PASS

District Court 03-2-01

Period: Jan 2019 - Dec 2022 Released: Aug 2024
PASS

District Court 03-2-10

Period: Ended Dec 2018 No instances of noncompliance
NEW

Jan 2026 District Court & Row Office Audits

Announced: Jan 22, 2026 AG DeFoor compliance audit release

Volunteer Firefighters Relief Association Audits

33% PASS RATE paauditor.gov/vfras
5 FIND

Northampton Firemen's Relief Association

Released: Dec 2024 Type: VFRA State Aid Compliance
5 Findings: Prior audit noncompliance, failure to conduct equipment inventories, deposit vehicle sale proceeds, maintain membership roster
1 FIND

Lower Saucon Township Volunteer Fireman's Relief

Released: Apr 2025
Finding: Failure to maintain equipment roster. Observation: FDIC coverage limits exceeded
OBS

Hecktown Volunteer Fire Company #1 Relief

Released: Feb 2025
Observation: FDIC coverage limits exceeded
2 FIND

Plainfield Township Volunteer Fire Company Relief

Period: Jan 2022 - Dec 2024 Released: May 2025
2 of 4 prior findings corrected. Remaining: equipment roster, annual inventories
PASS

Klecknersville Rangers Volunteer Firemen's Relief

Period: Jan 2020 - Dec 2023 Released: Nov 2024
1 FIND

Allen Township Fireman's Relief Association

Period: Jan 2022 - Dec 2023 Released: Jan 2025
Finding: Inadequate meeting minutes documentation

Municipal Pension Plan Audits

83% PASS RATE paauditor.gov
2 FIND

City of Easton Officers' & Employees' PMRS Pension Plan

Period: Jan 2019 - Dec 2020 Released: Jun 2022
Findings: Incorrect certification data (state aid underpayment), inadequate accounting/reporting
PASS

City of Easton Police Pension Plan

Period: Jan 2022 - Dec 2024 Released: Jul 2025 Funded Ratio: 78.5%
PASS

City of Easton Firefighters' Pension Plan

Period: Jan 2022 - Dec 2024 Released: Jul 2025 Funded Ratio: 72.3%
PASS

Moore Township Police Pension Plan

Period: Ended Dec 2023 Released: Feb 2025 Funded Ratio: 95.2%
PASS

Upper Mount Bethel Township Police Pension Plan

Period: Jan - Dec 2024 Released: Apr 2025
PASS

City of Bethlehem Employees' Pension Plan

Period: Jan 2022 - Dec 2024 Released: Nov 2025 Funded Ratio: 82.1%

Election Audits

DOCUMENTATION ISSUES pa.gov/vote
ISSUE

Voting Machine Testing Documentation Review

Date: April 2024 (Votebeat/Spotlight PA) Type: Investigative Review
150+ testing documents missing or incomplete. ES&S took responsibility for Nov 2023 ballot labeling error.
PASS

2024 Primary Election Results Audit

Date: April 2024 600+ votes hand-counted, 2% sample Status: "Everything checked out"
PASS

2024 General Election Statistical Sample Audit

Date: November 2024 Type: Risk-Limiting Audit

Gracedale Nursing Home Quality Reviews

1-STAR CMS QUALITY ProPublica
1-STAR

CMS Quality Measures Rating

Overall: 3 stars | Quality: 1 star 688 beds, County-owned
Lowest quality rating. Deficiencies: pressure ulcer care, accurate assessments, foot care, drug storage. 80% nursing positions unfilled.
PLAN

Strategic Plan - Revenue & Staffing

Date: Aug 2025 Presented to County Council
Plan to boost revenue, cut expenses, fill nursing positions. Friends of Gracedale nonprofit support.

Row Office Compliance Audits

100% PASS RATE paauditor.gov
PASS

Northampton County Prothonotary

Period: Jan 2020 - Dec 2023 Released: July 2025
PASS

Register of Wills / Clerk of Orphans' Court

Period: Jan 2018 - Dec 2023 Released: Jan 2024
PASS

Children and Youth Services - Amended Fiscal Report

Period: FY 2021 - FY 2023 Released: Feb 2025 Type: Act 148 Compliance

Liquid Fuels Tax Fund Audits

100% PASS RATE paauditor.gov
PASS

Allen Township - Liquid Fuels Tax Fund

Period: Jan 2023 - Dec 2024 Released: July 2025
PASS

Lower Saucon Township - Liquid Fuels Tax Fund

Period: Jan 2023 - Dec 2023 Released: Jan 2025
PASS

Bethlehem Township - Liquid Fuels Tax Fund

Period: Jan 2022 - Dec 2023 Released: Mar 2025
PASS

Palmer Township - Liquid Fuels Tax Fund

Period: Jan 2022 - Dec 2023 Released: Mar 2025
PASS

Forks Township - Liquid Fuels Tax Fund

Period: Jan 2021 - Dec 2022 Released: Sep 2024
PASS

Hanover Township - Liquid Fuels Tax Fund

Period: Jan 2021 - Dec 2022 Released: Sep 2024