EIN: 066002468
UEI: HBF1M6DLJC46
Audited by: BUEL CPA, P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 2023. 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 11, 2024 (817 days ago).
What is a management decision? →FAC accepted this audit on December 5, 2022 — management decision was due June 5, 2023.
FAC accepted this audit on February 2, 2022 — management decision was due August 2, 2022.
Upon examining the PHA's tenant files, instances of missing documentation were noted. 4 of the 28 files selected for testing were missing income and deduction documentation; 10 of the 28 files selected for testing had missing or outdated asset documentation, and 1 of the 28 files selected for testing had not been reexamined within the 12 month window. Criteria: In accordance with the Uniform Guidance (24 CFR section 982.516), the PHA must do the following: A) For both family income examinations and reexaminations, obtain and document in the family file third-party verfication of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. B) Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third-party verification. Cause: The cause of the missing documentation could not be determined. The cause of not reexamining family income and composition appeared to have been a dating issue in the software that prevented the tenant from appearing on the recertification list. Effect: The amount by which this departure could potentially affect the amount of tenant rent and housing assistance payments could not be determined. Although we have no reason to believe the rents and housing assistance payments were calculated incorrectly, we had no way of verifying the calculations due to the missing documentation. Recommendation: We recommend that the PHA implement procedures to ensure that all documentation is included in the appropriate tenant file; and that all tenants are reexamined within the required 12 month window. UPDATE: Management has implemented their corrective action and has contracted with Imagineers to administer their Housing Choice Voucher program. As of March 31, 2021, we noted significant improvements in the recertification and supporting documentation procedures implemented by Imagineers. We noted one instance where HAP payments had continued for several months after the tenant had vacated, and the tenant had not been recertified. The landlord subsequently returned the checks resulting in no loss to the authority. Other than that, we noted only a few minor instances of missing documentation in files that we recertified early in the year. It appears that additional time is needed for Imagineers to cycle through these unforseen issues to get all the tenant files in compliance. THIS FINDING REMAINS OPEN.
Show full finding ▾Hide full finding ▴#2019-001 - Missing Housing Choice Voucher Tenant File Documentation: Statement of Condition: Upon examining the PHA's tenant files, instances of missing documentation were noted. 4 of the 28 files selected for testing were missing income and deduction documentation; 10 of the 28 files selected for testing had missing or outdated asset documentation, and 1 of the 28 files selected for testing had not been reexamined within the 12 month window. Criteria: In accordance with the Uniform Guidance (24 CFR section 982.516), the PHA must do the following: A) For both family income examinations and reexaminations, obtain and document in the family file third-party verfication of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. B) Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third-party verification. Cause: The cause of the missing documentation could not be determined. The cause of not reexamining family income and composition appeared to have been a dating issue in the software that prevented the tenant from appearing on the recertification list. Effect: The amount by which this departure could potentially affect the amount of tenant rent and housing assistance payments could not be determined. Although we have no reason to believe the rents and housing assistance payments were calculated incorrectly, we had no way of verifying the calculations due to the missing documentation. Recommendation: We recommend that the PHA implement procedures to ensure that all documentation is included in the appropriate tenant file; and that all tenants are reexamined within the required 12 month window. UPDATE: Management has implemented their corrective action and has contracted with Imagineers to administer their Housing Choice Voucher program. As of March 31, 2021, we noted significant improvements in the recertification and supporting documentation procedures implemented by Imagineers. We noted one instance where HAP payments had continued for several months after the tenant had vacated, and the tenant had not been recertified. The landlord subsequently returned the checks resulting in no loss to the authority. Other than that, we noted only a few minor instances of missing documentation in files that we recertified early in the year. It appears that additional time is needed for Imagineers to cycle through these unforseen issues to get all the tenant files in compliance. THIS FINDING REMAINS OPEN.
HOUSING AUTHORITY CITY OF DERBY 101 West Fourth Street, P.O. Box 843 Derby, CT 06418 Elderly Phone (203) 735-6652 Fax (203) 734-0204 CORRECTIVE ACTION PLAN November 27, 2019 U.S. Department of Housing and Urban Development The Housing Authority of the City of Derby respectfully submits the following corrective action plan for the year ended March 31, 2019. Audit Firm: Buel CPA, P.C. 126 Maybie Road Gilboa, NY 12076 (518) 827-7499 Phone (518) 827-7470 Fax Audit Period: April 1, 2018 through March 31, 2019 The finding from the March 31, 2019 schedule of audit findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding #2019-001 ? Missing Housing Choice Voucher Tenant File Documentation: Statement of Condition ? Upon examining the PHA?s tenant files, instances of missing documentation were noted. 4 of the 28 files selected for testing were missing income and deduction documentation; 10 of the 28 files selected for testing had missing or outdated asset documentation; and 1 of the 28 files selected for testing had not been reexamined within the 12 month window. Criteria ? In accordance with the Uniform Guidance (24 CFR section 982.516), the PHA must do the following: A) For both family income examinations and reexaminations, obtain and document the family file third-party verification of (1) reported family income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. B) Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third-party verification. Cause of Condition ? The cause of the missing documentation could not be determined. The cause of not reexamining family income and composition appeared to have been a dating issue in the software that prevented the tenant from appearing on the recertification list. Effect of Condition ? The amount by which this departure could potentially affect the amount of tenant rent and housing assistance payments could not be determined. Although we have no reason to believe the rents and housing assistance payments were calculated incorrectly, we had no way of verifying the calculations due to the missing documentation. Recommendation ? We recommend that the PHA implement procedures to ensure that all documentation is included in the appropriate tenant file; and that all tenants are reexamined within the required 12 month window. CORRECTIVE ACTION: Management is in agreement with the findings of the auditor and agrees with the recommendations. Additionally, management is in the process of contracting with Imagineers to run the Section 8 Housing Choice Voucher program to improve efficiency and better serve the needs of their tenants and landlords. For questions regarding this corrective action, plan please contact Ellen Oczkowski, Housing Services Coordinator at (203) 735-6652. UPDATE: Management has implemented the corrective action and has contracted with Imagineers to administer the Housing Choice Voucher program. Imagineers took over the program late in the March 31, 2020 fiscal year. As of March 31, 2021, there have been significant improvements in the overall files, but some unforeseen issues continue to come to light. Management expects to be in full compliance by end of their March 31, 2022 fiscal year end. For questions regarding this corrective action plan update, please contact Shana Brown, Housing Services Coordinator at (203) 735-6652.
2020-001
FAC accepted this audit on January 29, 2021 — management decision was due July 29, 2021.
Upon examining the PHA's tenant files, instances of missing documentation were noted. 4 of the 28 files selected for testing were missing income and deduction documentation; 10 of the 28 files selected for testing had missing or outdated asset documentation, and 1 of the 28 files selected for testing had not been reexamined within the 12 month window. Criteria: In accordance with the Uniform Guidance (24 CFR section 982.516), the PHA must do the following: A) For both family income examinations and reexaminations, obtain and document in the family file third-party verfication of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. B) Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third-party verification. Cause: The cause of the missing documentation could not be determined. The cause of not reexamining family income and composition appeared to have been a dating issue in the software that prevented the tenant from appearing on the recertification list. Effect: The amount by which this departure could potentially affect the amount of tenant rent and housing assistance payments could not be determined. Although we have no reason to believe the rents and housing assistance payments were calculated incorrectly, we had no way of verifying the calculations due to the missing documentation. Recommendation: We recommend that the PHA implement procedures to ensure that all documentation is included in the appropriate tenant file; and that all tenants are reexamined within the required 12 month window. UPDATE: Management has implemented their corrective action and has contracted with Imagineers. Imagineers took over the program late in the year and has not been engaged long enough to cycle through the tenant recertifications. Accordingly, there has been no significant improvement to the overall files. THIS FINDING REMAINS OPEN.
Show full finding ▾Hide full finding ▴#2019-001 - Missing Housing Choice Voucher Tenant File Documentation: Statement of Condition: Upon examining the PHA's tenant files, instances of missing documentation were noted. 4 of the 28 files selected for testing were missing income and deduction documentation; 10 of the 28 files selected for testing had missing or outdated asset documentation, and 1 of the 28 files selected for testing had not been reexamined within the 12 month window. Criteria: In accordance with the Uniform Guidance (24 CFR section 982.516), the PHA must do the following: A) For both family income examinations and reexaminations, obtain and document in the family file third-party verfication of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. B) Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third-party verification. Cause: The cause of the missing documentation could not be determined. The cause of not reexamining family income and composition appeared to have been a dating issue in the software that prevented the tenant from appearing on the recertification list. Effect: The amount by which this departure could potentially affect the amount of tenant rent and housing assistance payments could not be determined. Although we have no reason to believe the rents and housing assistance payments were calculated incorrectly, we had no way of verifying the calculations due to the missing documentation. Recommendation: We recommend that the PHA implement procedures to ensure that all documentation is included in the appropriate tenant file; and that all tenants are reexamined within the required 12 month window. UPDATE: Management has implemented their corrective action and has contracted with Imagineers. Imagineers took over the program late in the year and has not been engaged long enough to cycle through the tenant recertifications. Accordingly, there has been no significant improvement to the overall files. THIS FINDING REMAINS OPEN.
HOUSING AUTHORITY CITY OF DERBY 101 West Fourth Street, P.O. Box 843 Derby, CT 06418 Elderly Phone (203) 735-6652 Fax (203) 734-0204 CORRECTIVE ACTION PLAN November 27, 2019 U.S. Department of Housing and Urban Development The Housing Authority of the City of Derby respectfully submits the following corrective action plan for the year ended March 31, 2019. Audit Firm: Buel CPA, P.C. 126 Maybie Road Gilboa, NY 12076 (518) 827-7499 Phone (518) 827-7470 Fax Audit Period: April 1, 2018 through March 31, 2019 The finding from the March 31, 2019 schedule of audit findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding #2019-001 ? Missing Housing Choice Voucher Tenant File Documentation: Statement of Condition ? Upon examining the PHA?s tenant files, instances of missing documentation were noted. 4 of the 28 files selected for testing were missing income and deduction documentation; 10 of the 28 files selected for testing had missing or outdated asset documentation; and 1 of the 28 files selected for testing had not been reexamined within the 12 month window. Criteria ? In accordance with the Uniform Guidance (24 CFR section 982.516), the PHA must do the following: A) For both family income examinations and reexaminations, obtain and document the family file third-party verification of (1) reported family income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. B) Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third-party verification. Cause of Condition ? The cause of the missing documentation could not be determined. The cause of not reexamining family income and composition appeared to have been a dating issue in the software that prevented the tenant from appearing on the recertification list. Effect of Condition ? The amount by which this departure could potentially affect the amount of tenant rent and housing assistance payments could not be determined. Although we have no reason to believe the rents and housing assistance payments were calculated incorrectly, we had no way of verifying the calculations due to the missing documentation. Recommendation ? We recommend that the PHA implement procedures to ensure that all documentation is included in the appropriate tenant file; and that all tenants are reexamined within the required 12 month window. CORRECTIVE ACTION: Management is in agreement with the findings of the auditor and agrees with the recommendations. Additionally, management is in the process of contracting with Imagineers to run the Section 8 Housing Choice Voucher program to improve efficiency and better serve the needs of their tenants and landlords. UPDATE: Management has implemented the corrective action and has contracted with Imagineers to administer the Housing Choice Voucher program. Imagineers took over the program late in the year and has not been engaged long enough to cycle through the tenant recertifications. Accordingly, there has been no significant improvement in the overall files as of March 31, 2020. Management expects all recertifications to be cycled through by the end of their March 31, 2021 fiscal year end.
2019-001
FAC accepted this audit on January 7, 2020 — management decision was due July 7, 2020.
Upon examining the PHA's tenant files, instances of missing documentation were noted. 4 of the 28 files selected for testing were missing income and deduction documentation; 10 of the 28 files selected for testing had missing or outdated asset documentation, and 1 of the 28 files selected for testing had not been reexamined within the 12 month window. Criteria: In accordance with the Uniform Guidance (24 CFR section 982.516), the PHA must do the following: A) For both family income examinations and reexaminations, obtain and document in the family file third-party verfication of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. B) Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third-party verification. Cause: The cause of the missing documentation could not be determined. The cause of not reexamining family income and composition appeared to have been a dating issue in the software that prevented the tenant from appearing on the recertification list. Effect: The amount by which this departure could potentially affect the amount of tenant rent and housing assistance payments could not be determined. Although we have no reason to believe the rents and housing assistance payments were calculated incorrectly, we had no way of verifying the calculations due to the missing documentation. Recommendation: We recommend that the PHA implement procedures to ensure that all documentation is included in the appropriate tenant file; and that all tenants are reexamined within the required 12 month window.
Show full finding ▾Hide full finding ▴#2019-001 - Missing Housing Choice Voucher Tenant File Documentation: Statement of Condition: Upon examining the PHA's tenant files, instances of missing documentation were noted. 4 of the 28 files selected for testing were missing income and deduction documentation; 10 of the 28 files selected for testing had missing or outdated asset documentation, and 1 of the 28 files selected for testing had not been reexamined within the 12 month window. Criteria: In accordance with the Uniform Guidance (24 CFR section 982.516), the PHA must do the following: A) For both family income examinations and reexaminations, obtain and document in the family file third-party verfication of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. B) Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third-party verification. Cause: The cause of the missing documentation could not be determined. The cause of not reexamining family income and composition appeared to have been a dating issue in the software that prevented the tenant from appearing on the recertification list. Effect: The amount by which this departure could potentially affect the amount of tenant rent and housing assistance payments could not be determined. Although we have no reason to believe the rents and housing assistance payments were calculated incorrectly, we had no way of verifying the calculations due to the missing documentation. Recommendation: We recommend that the PHA implement procedures to ensure that all documentation is included in the appropriate tenant file; and that all tenants are reexamined within the required 12 month window.
HOUSING AUTHORITY CITY OF DERBY 101 West Fourth Street, P.O. Box 843 Derby, CT 06418 Elderly Phone (203) 735-6652 Fax (203) 734-0204 CORRECTIVE ACTION PLAN November 27, 2019 U.S. Department of Housing and Urban Development The Housing Authority of the City of Derby respectfully submits the following corrective action plan for the year ended March 31, 2019. Audit Firm: Buel CPA, P.C. 126 Maybie Road Gilboa, NY 12076 (518) 827-7499 Phone (518) 827-7470 Fax Audit Period: April 1, 2018 through March 31, 2019 The finding from the March 31, 2019 schedule of audit findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding #2019-001 ? Missing Housing Choice Voucher Tenant File Documentation: Statement of Condition ? Upon examining the PHA?s tenant files, instances of missing documentation were noted. 4 of the 28 files selected for testing were missing income and deduction documentation; 10 of the 28 files selected for testing had missing or outdated asset documentation; and 1 of the 28 files selected for testing had not been reexamined within the 12 month window. Criteria ? In accordance with the Uniform Guidance (24 CFR section 982.516), the PHA must do the following: A) For both family income examinations and reexaminations, obtain and document the family file third-party verification of (1) reported family income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. B) Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third-party verification. Cause of Condition ? The cause of the missing documentation could not be determined. The cause of not reexamining family income and composition appeared to have been a dating issue in the software that prevented the tenant from appearing on the recertification list. Effect of Condition ? The amount by which this departure could potentially affect the amount of tenant rent and housing assistance payments could not be determined. Although we have no reason to believe the rents and housing assistance payments were calculated incorrectly, we had no way of verifying the calculations due to the missing documentation. Recommendation ? We recommend that the PHA implement procedures to ensure that all documentation is included in the appropriate tenant file; and that all tenants are reexamined within the required 12 month window. CORRECTIVE ACTION: Management is in agreement with the findings of the auditor and agrees with the recommendations. Additionally, management is in the process of contracting with Imagineers to run the Section 8 Housing Choice Voucher program to improve efficiency and better serve the needs of their tenants and landlords.
FAC accepted this audit on December 27, 2018 — management decision was due June 27, 2019.
FAC accepted this audit on November 27, 2017 — management decision was due May 27, 2018.
FAC accepted this audit on November 30, 2016 — management decision was due May 30, 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.
Browse other Single Audit organizations in Connecticut →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
