“Audit in Name Only”: How a Press Release Became County Policy — and Why That Matters
- Sep 6, 2025
- 6 min read
Updated: Sep 23, 2025
A former New Castle County Council President’s case for facts, law, and real oversight in the reassessment crisis—and the day a talking point outran the public record.

I’m Karen Hartley-Nagle. For eight years, I served as President of New Castle County Council. I’ve chaired heated hearings, pushed for sunshine when others preferred shade, and read more audit memos than anyone should have to. Today I’m writing—because words matter, dates matter, and the public record matters.
And on August 28, 2025, something happened that cut against all three.
On that day, County Executive Marcus Henry issued a statement telling residents that the County Auditor, Robert “Bob” Wasserbach, was already “in the process of gathering information and reviewing the extensive materials related to the mass appraisal conducted by Tyler Technologies.”
Within 24 hours, that message ricocheted through local coverage, hardening into “the auditor is conducting a review”—a tidy talking point that sounded like oversight and felt like closure. But here’s the hard truth: there was no publicly posted authorization, no defined scope, and no contemporaneous Audit Committee approval on the record to back up that claim—not on August 28, 2025, and not when reporters repeated it the next day.
Below, I lay out the timeline, the law, and the meeting record so you can judge for yourself.
The Claim vs. the Record
What the statement said
“County Auditor Robert Wasserbach and his staff are in the process of gathering information and reviewing the extensive materials related to the mass appraisal conducted by Tyler Technologies.” —
How the press carried it
Aug. 27, 2025: Delaware Public Media reported Council failed to approve a resolution asking the auditor to review the reassessment—yet also wrote the auditor “reviews reassessment process.” The article framed a review as underway even as Council declined to request one.
Aug. 29, 2025: WHYY reported that “Henry said in a statement Thursday” (Aug. 28) the auditor and staff were gathering information and reviewing materials. The impression: a review was live.
Aug. 28, 2025: Delaware LIVE likewise told readers the auditor was reviewing reassessment materials.
What the county calendar shows
The Audit Committee—the body that must, by law, meet regularly with the Auditor and consult on audit schedules and progress—did not post any agenda or minutes in August 2025 authorizing a reassessment review or defining its scope. The committee’s August 27, 2025, agenda includes only a “Presentation and Discussion on Reassessment,” not an approval of a scoped special examination.
Earlier committee records tell a similar story of gaps without clear action:
May 10, 2024: Agenda posted; adoption of 11/28/23 minutes; no Tyler reassessment review authorization listed.
April 10, 2025: Agenda posted; routine items and a Hope Center memo; again, no publicly scoped reassessment review.
August 27, 2025: As noted, only a “presentation and discussion” item—no voted-through scope.
Bottom line:
The Executive’s August 28 statement created the appearance of an active, authorized audit step. The committee record did not show it. That’s not oversight; that’s optics. And residents deserved the difference.
What the Law Requires (and Why the Gaps Matter)
Delaware law isn’t coy about the Audit Committee’s role. Title 9, § 1404 requires the committee to “meet at least on a quarterly basis” to consult with the County Auditor on the audit schedule, progress, follow-ups, and any special needs.
When a countywide reassessment explodes into controversy—thousands of bills, thousands of appeals, penalties, liens—“quarterly” isn’t a suggestion. It’s a floor. And it’s the legal channel for setting the scope of work residents are promised.
That’s why a press release claiming an active review, without a parallel, posted, scoped action by the Audit Committee, is more than a communications flourish—it’s a breach of process that erodes public trust.
The Video Record: The Auditor Dismissed Concerns, Then Reality Caught Up
This is not the first time an official line minimized legitimate issues raised in public view. On April 23, 2024, during a New Castle County Council Executive Committee meeting, I raised unresolved single-audit and Hope Center issues—concerns I’d been pressing since 2021. The exchange speaks for itself. Watch my remarks beginning near the 29.45-minute / second mark: Video: Apr. 23, 2024 Executive Committee
Months later, the administration did what the record had been foreshadowing: on September 13, 2024, New Castle County sued Hersha Hospitality, the Hope Center’s former operator, over the very issues that were waved away as “not that bad.”
Receipts You Can Click
Executive statement (Aug. 28, 2025): posted on the county site; cornerstone of the “review underway” claim.
Press pickup:
Delaware Public Media, Aug. 27, 2025 (day before the press release was posted): Council fails to approve audit resolution while auditor “reviews reassessment.”
WHYY, Aug. 29, 2025: “Henry said in a statement Thursday” the auditor was reviewing materials.
Delaware LIVE, Aug. 28, 2025: coverage iterating the review claim.
Audit Committee postings:
May 10, 2024 agenda: no reassessment review authorization.
April 10, 2025 agenda: no reassessment review authorization.
Aug. 27, 2025 agenda: “Presentation and Discussion on Reassessment” (no scope approval).
Governing law: Del. Code Title 9, § 1404(b)(2) — quarterly meetings and consultation required.
Context you can explore: My detailed brief on how the “review” frame replaced a truly independent audit push: “Audit or Illusion? Why NCC’s Reassessment Crisis Demands an Independent Audit—Not Insider Spin.”
What a Real Fix Looks Like
This isn’t complicated:
Post the scope. If the County Auditor is “in the process” of anything, the Audit Committee should publicly vote to adopt a written scope, timeline, and deliverables—and post them before the talking points fly.
Meet the law. Quarterly means quarterly. The public should be able to see that cadence—and see reassessment oversight as a standing agenda item until the crisis is resolved.
Use independent eyes. When public confidence is broken, bring in outside auditors with no prior role in the work, and post their terms of engagement. (That’s what many jurisdictions do after first-of-a-generation reassessments.)
Publish a timeline and dashboard. Appeals backlog, corrective actions, fiscal impacts, and equity metrics—updated monthly, not seasonally.
Do this, and we rebuild trust.
Don’t, and we repeat 2025.
Timeline at a Glance
Apr. 23, 2024: Executive Committee meeting; I raise audit and Hope Center issues on the record (see video embed above).
Sept. 13, 2024: County files suit against Hersha Hospitality over Hope Center management failures.
Aug. 3–27, 2025: News coverage builds; Council fails to approve a resolution formally requesting an audit; articles nonetheless describe an auditor “review.”
Aug. 27, 2025: Audit Committee meets; agenda lists only a “Presentation and Discussion on Reassessment.
Aug. 28, 2025: Executive’s press release states the Auditor is already reviewing.
Aug. 29, 2025: WHYY reports the statement and repeats the review claim.
To Residents: You Deserved the Whole Truth
When people are staring down higher bills, liens and penalties, “process” is not a bureaucratic nicety—it’s the guardrail that keeps power honest. Announcing a review without the posted scope, votes, and cadence the law demands is not transparency; it is PR standing in for policy.
If we want durable solutions, we have to put facts back in the driver’s seat.
Source Links & APA Citations
Executive & County Sources
New Castle County. (2025, August 28). County Executive Marcus Henry issues statement on reassessment review. https://www.newcastlede.gov/CivicAlerts.aspx?AID=2560
New Castle County. (2025, August 27). Audit Committee Meeting Agenda. https://www.newcastlede.gov/AgendaCenter/ViewFile/Agenda/_08272025-2783
New Castle County. (2025, April 10). Audit Committee Meeting Agenda. https://www.newcastlede.gov/AgendaCenter/ViewFile/Agenda/_04102025-2704
New Castle County. (2024, May 10). Audit Committee Meeting Agenda. https://www.newcastlede.gov/AgendaCenter/ViewFile/Agenda/_05102024-2570
New Castle County. (2024, September 13). New Castle County files lawsuit against former Hope Center operator Hersha Hospitality Management. https://www.newcastlede.gov/CivicAlerts.aspx?AID=2439
New Castle County / Swagit. (2024, April 23). Executive Committee (video index and embed). https://nccde.new.swagit.com/videos/303474 nccde.new.swagit.com
Delaware Law
Delaware General Assembly. (2024). 9 Del. C. § 1404—Annual audits and the audit committee. The Delaware Code Online. https://law.justia.com/codes/delaware/title-9/chapter-14/section-1404/
Independent / News Coverage
Delaware Public Media. (2025, August 27). New Castle County Council fails to approve audit resolution as County Auditor reviews reassessment process. https://www.delawarepublic.org/politics-government/2025-08-27/new-castle-county-council-fails-to-approve-audit-resolution-as-county-auditor-reviews-reassessment-process
WHYY. (2025, August 29). ‘Window dressing’: Delaware Republicans question bipartisan nature of hearings into property tax hikes. https://whyy.org/articles/property-tax-hikes-delaware-hearings/
DelawareOnline | The News Journal. (2025, August 27). New Castle County Council denies review Tyler Technologies' property assessments. (Syndicated via Yahoo). https://www.yahoo.com/news/articles/castle-county-council-denies-review-124507746.html
Context from My Site
Hartley-Nagle, K. (2025). Audit or Illusion? Why NCC’s reassessment crisis demands an independent audit—Not insider spin. https://www.karenhartleynagle.com/copy-of-ncc-reassessment-2025-4
Additional Hope Center Context
Baker, K. (2024, April 24). New Castle County to manage Hope Center after audit. Spotlight Delaware. https://spotlightdelaware.org/2024/04/24/hope-center-ncc/
Baker, K. (2024, September 17). NCC Hope Center lawsuit prompted by ‘water intrusion, mold’. Spotlight Delaware. https://spotlightdelaware.org/2024/09/17/ncc-hope-center-mold
Featured Links
Executive statement (Aug. 28, 2025) → county press release (linked above).
Executive Committee video (starts ~29:00) → Swagit embed (above).
Audit Committee agendas → May 10, 2024; April 10, 2025; August 27, 2025 (linked above).
Delaware Public Media / WHYY coverage dates → Aug. 27–29, 2025 (linked above).
My analysis hub → Audit or Illusion? on karenhartleynagle.com.

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