EIN: 061307718
UEI: W5E1G7R3RLZ7
Audited by: MADDOX & ASSOCIATES, APC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 18, 2026 (85 days ago).
What is a management decision? →FINANCIAL STATEMENTS WERE NOT FILED WITH HUD.
Show full finding ▾Hide full finding ▴FINANCIAL STATEMENTS WERE NOT FILED WITH HUD.
Management agrees with the finding. The financial statements were submitted to HUD on June 25, 2025.
2024-001
FAC accepted this audit on July 1, 2025 — management decision was due January 1, 2026.
FINANCIAL STATEMENTS WERE NOT FILED WITH HUD.
Show full finding ▾Hide full finding ▴FINANCIAL STATEMENTS WERE NOT FILED WITH HUD.
Management agrees with the finding. The financial statements were submitted to HUD on May 9, 2025.
FAC accepted this audit on September 30, 2025 — management decision was due March 30, 2026.
FAC accepted this audit on December 3, 2024 — management decision was due June 3, 2025.
During the fiscal year the amount of $31,479 was drawn from replacement reserves without HUD approval. Cause of the Condition: A withdrawal which was supposed to come from the miscellaneous escrow account was taken from the replacement reserve account in error. Effect of the Condition: The replacement reserve account was underfunded but there was a corresponding overfunding in the escrow account. Recommendations: Care be taken in matching requests to the proper bank accounts. Management Response: Agree with the finding. The money was immediately replaced upon notification.
Show full finding ▾Hide full finding ▴CFDA Number: 14.157 - Supportive Housing for the Elderly Grantor: HUD Questioned Costs: $0 Description of Condition: During the fiscal year the amount of $31,479 was drawn from replacement reserves without HUD approval. Cause of the Condition: A withdrawal which was supposed to come from the miscellaneous escrow account was taken from the replacement reserve account in error. Effect of the Condition: The replacement reserve account was underfunded but there was a corresponding overfunding in the escrow account. Recommendations: Care be taken in matching requests to the proper bank accounts. Management Response: Agree with the finding. The money was immediately replaced upon notification.
Hillside Elderly Housing Inc. 1 Glen Ayre Dr. New Milford, CT 06776 November 22, 2024 Corrective Action Plan US Department of Housing & Urban Development 20 Church Street 10th Floor Hartford, CT 06103 Hillside Elderly Housing Inc respectfully submits the following action plan for June 30, 2022 year-end audited by: Brian S Borgerson, CPA Bailey, Moore, Glazer, Schaefer & Proto LLP 16 Lunar Drive Woodbridge, Connecticut The sole finding from the 06/30/2022 schedule of findings and questioned costs below and numbered consistently with the numbers assigned in Section A of the Summary of Audit Results does not include findings and is not addressed. Findings-Financial Statement Audit NONE Findings-Federal Award Programs Audit Department of Housing and Urban Development Finding number 2022-001 CFDA Number: 14.157 - Supportive Housing for the Elderly Recommendations: Care to be taken in matching requests to the proper bank accounts Management Response: Money was erroneously withdrawn from the wrong bank account. Should have been the escrow account vs the replacement reserve account. Funds have been reimbursed to the proper account. Sabine Cox Elderly Housing Management, Inc. Comptroller
FAC accepted this audit on March 24, 2022 — management decision was due September 24, 2022.
During the fiscal year the amount of $9,211.50 was drawn from replacement reserves but was not spent in a timely manner. Cause of the Condition: The vendor who is installing the flooring in the vacant apartments requires a 50% deposit before starting work but is generating an invoice for the full project cost at the time he is requesting the deposit. The 50% deposit is being paid and steps are taken to make sure the final payment is not made until the work is completed and inspected. When the reserve request was assembled the full invoices were requested even though the final payment had not been made. Final payment was not made until after the fiscal year end in payments ranging from 30 to 60 days after the reserve withdrawal. Effect of the Condition: There was an unallowed length of time between the reserve withdrawal and the vendor payment which crossed the fiscal year end. Recommendations: Management attempt to put in place a system where invoices submitted for replacement reserve funds can be tracked. Management Response: They are working on a system to prevent this from happening
Show full finding ▾Hide full finding ▴Finding number: 2021-001 CFDA Number: 14.157 - Supportive Housing for the Elderly Grantor: HUD Questioned Costs: $0 Description of Condition: During the fiscal year the amount of $9,211.50 was drawn from replacement reserves but was not spent in a timely manner. Cause of the Condition: The vendor who is installing the flooring in the vacant apartments requires a 50% deposit before starting work but is generating an invoice for the full project cost at the time he is requesting the deposit. The 50% deposit is being paid and steps are taken to make sure the final payment is not made until the work is completed and inspected. When the reserve request was assembled the full invoices were requested even though the final payment had not been made. Final payment was not made until after the fiscal year end in payments ranging from 30 to 60 days after the reserve withdrawal. Effect of the Condition: There was an unallowed length of time between the reserve withdrawal and the vendor payment which crossed the fiscal year end. Recommendations: Management attempt to put in place a system where invoices submitted for replacement reserve funds can be tracked. Management Response: They are working on a system to prevent this from happening
The sole fi nding from the 6.30.2021 schedule of findings and questioned costs discussed below and numbered consistently with the numbers assigned in Section A of the. Sum'mary of Audit Results does not include findings and is not addressed. FINDINGS -FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AW ARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Finding Number 2021-001 Section 202 Capital Advance CFDA Number 14.157 Grantor HUD Recommendations: Management attempt to put into place a system where invoices submitted for replacement reserve funds can be tracked. Management Response: Management will be retooling its policies to include re-training of staff for requesting payments for capital projects. An additional review step wi ll be added to the process to ensure requests are being made for the correct amounts based on contract requirements. Once requests are approved by HUD, payments will be made to vendors according to approved 9250s.Action Taken: Training will be provided to site staff preparing reserve requests. Invoices submitted for reserve withdrawals will be reviewed and compared to corresponding contract for verification of terms prior to submission to HUD to ensure correct amounts are being requested. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call.
FAC accepted this audit on March 4, 2021 — management decision was due September 4, 2021.
Cause of the Condition: Effect of the Condition: Replacement reserves are lower than they should be. Recommendations: Management Response: They are working on a system to prevent this from happening. During the fiscal year the amount of $14,828.99 was drawn from replacement reserves but was never spent for the stated purpose. The volume of smaller invoices requested for reimbursement from the reserve account makes it difficult to track them to prevent requesting the same invoice twice. Management attempt to put in place a system where invoices submitted for replacement
Show full finding ▾Hide full finding ▴Description of Condition: Cause of the Condition: Effect of the Condition: Replacement reserves are lower than they should be. Recommendations: Management Response: They are working on a system to prevent this from happening. During the fiscal year the amount of $14,828.99 was drawn from replacement reserves but was never spent for the stated purpose. The volume of smaller invoices requested for reimbursement from the reserve account makes it difficult to track them to prevent requesting the same invoice twice. Management attempt to put in place a system where invoices submitted for replacement
U.S. Department of Housing & Urban Development 20 Church Street 10th Floor Hartford, CR 06103 127 Washington Avenue 5th Floor East North Haven, CT 064 73 Tel: 203.230.4809 Fax: 203.239.8019 Glen Ayre Apartments respectfully submits the following action plan for year ended June 30, 2020 audited by: Kirdaldie, Randall & McNab.LLC 605 Washington Ave North Have, CT 064 73 The sole finding from the 6.30.2020 schedule of findings and questions costs discussed below and numbered consistently with the numbers assigned in the schedule Section A of the schedule. Summary of Audit Results does not include findings and is not addressed FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Finding Number 2020-001 Section 202 Capital Advance CFDA Number 14.157 Grantor HUD Recommendations: Management attempt to put in place a system where invoices submitted for replacement reserve funds can be tracked. Management Response: Amount has been paid back to replacement reserve account. Management has developed and system to track invoices to avoid errors in the future. Training will be provided for staff. Action Taken: Funds have been returned to the replacement reserve account. Training will be provided to site staff preparing reserve requests. Invoices submitted for reserve withdrawals will be reviewed and verified by supervisory staff to ensure that invoices have not been previously submitted. If the U.S. Development of Housing and Urban Development has questions regarding this plan, please call
FAC accepted this audit on October 6, 2019 — management decision was due April 6, 2020.
FAC accepted this audit on October 15, 2018 — management decision was due April 15, 2019.
FAC accepted this audit on October 2, 2017 — management decision was due April 2, 2018.
FAC accepted this audit on November 1, 2016 — management decision was due May 1, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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