EIN: 116000781
UEI: GWXBH713REF7
Audited by: RBT CPAs, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 29, 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 29, 2026 (63 days ago).
What is a management decision? →During review of the Housing Choice Voucher tenant files, RBT noted that the Authority did not establish appropriate controls over Eligibility, Reporting, Reasonable Rent, Utility Allowance, and HQS Inspections. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not establish controls over Eligibility, Reporting, Reasonable Rent, Utility Allowance, and HQS Inspections. Effect: Potential loss of funding due to noncompliance or additional noncompliance if a control is missed. Questioned Costs: None identified. Perspective: Out of forty-five files tested, two files were missing a rent reasonableness form, and one file was missing documentation of the internal controls performed. Repeat Finding: This is a repeat of finding 2024-001. Recommendation: RBT recommends that the Authority establish a checklist for the Housing Coordinators to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the Housing Coordinators preparing the checklist and by a reviewer and maintained in the tenant's file. This checklist will serve as documentation that all compliance requirements were verified for the tenant. Auditor's Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2025-002 - Documentation of Controls U.S. Department of Housing And Urban Development 14.871 - Housing Choice Voucher Cluster/Section 8 Housing Choice Vouchers E. Eligibility, L. Reporting, and N. Special Tests and Provisions - Significant Deficiency and Compliance Finding Condition: During review of the Housing Choice Voucher tenant files, RBT noted that the Authority did not establish appropriate controls over Eligibility, Reporting, Reasonable Rent, Utility Allowance, and HQS Inspections. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not establish controls over Eligibility, Reporting, Reasonable Rent, Utility Allowance, and HQS Inspections. Effect: Potential loss of funding due to noncompliance or additional noncompliance if a control is missed. Questioned Costs: None identified. Perspective: Out of forty-five files tested, two files were missing a rent reasonableness form, and one file was missing documentation of the internal controls performed. Repeat Finding: This is a repeat of finding 2024-001. Recommendation: RBT recommends that the Authority establish a checklist for the Housing Coordinators to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the Housing Coordinators preparing the checklist and by a reviewer and maintained in the tenant's file. This checklist will serve as documentation that all compliance requirements were verified for the tenant. Auditor's Response: See corrective action plan.
Hempstead Housing will continue to move forward since the 2024 findings to use the internal control checklist but will revise the checklist to reflect 2 people checking the folder for all documents, it will have reflect a Reviewer instead of Supervisor and will not include a PHA staff as the preparer as initialers
2024-001
During review of the Housing Choice Voucher tenant files, RBT noted that the Authority was not appropriately maintaining the listing of failed inspections to ensure follow up in accordance with HQS Enforcement. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not establish controls over failed HQS inspections to ensure proper HQS enforcement. Effect: Potential loss of funding due to noncompliance or additional noncompliance if a control is missed. Questioned Costs: None identified. Perspective: Out of twenty-one failed HQS inspections selected for testing, three were not properly followed up on with the landlord and payments to respective landlords were not abated as required under HUD guidelines. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the Authority establish a weekly/monthly list for the Housing Coordinators to use during the HQS inspection process to ensure all failed inspections are followed up on and corrected timely. The list should be signed and initialed by the coordinator weekly/monthly to track and maintain the status of all HQS inspections. This checklist will serve as documentation that all HQS requirements have been met. Auditor's Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2025-003 - HQS Enforcements U.S. Department of Housing And Urban Development 14.871 - Housing Choice Voucher Cluster/Section 8 Housing Choice Vouchers N. Special Tests and Provisions - Significant Deficiency and Compliance Finding Condition: During review of the Housing Choice Voucher tenant files, RBT noted that the Authority was not appropriately maintaining the listing of failed inspections to ensure follow up in accordance with HQS Enforcement. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not establish controls over failed HQS inspections to ensure proper HQS enforcement. Effect: Potential loss of funding due to noncompliance or additional noncompliance if a control is missed. Questioned Costs: None identified. Perspective: Out of twenty-one failed HQS inspections selected for testing, three were not properly followed up on with the landlord and payments to respective landlords were not abated as required under HUD guidelines. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the Authority establish a weekly/monthly list for the Housing Coordinators to use during the HQS inspection process to ensure all failed inspections are followed up on and corrected timely. The list should be signed and initialed by the coordinator weekly/monthly to track and maintain the status of all HQS inspections. This checklist will serve as documentation that all HQS requirements have been met. Auditor's Response: See corrective action plan.
PHA staff will print out any NO shows inspections with the letter sent to the tenant of the rescheduling date in the tenant's file therefore there would be no assumption that there should have been an abatement executed when it no shows.
During review of the Housing Choice Voucher performance reporting, RBT noted that the Authority did not submit its Section 8 Management Assessment Program (SEMAP) report within the required HUD timeframe. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not establish controls over monitoring procedures to ensure timely preparation and submission of required HUD reports. Effect: Potential loss of funding due to noncompliance or additional noncompliance if a control is missed. Questioned Costs: None identified. Perspective: The submission for the annual SEMAP was not done within the required timeline. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the Authority strengthen its internal control and reporting procedures to ensure all reporting certifications are being reviewed, prepared, and submitted within the 60-day HUD deadline. Auditor's Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2025-004 - Reporting U.S. Department of Housing and Urban Development 14.871 - Housing Choice Voucher Cluster/Section 8 Housing Choice Vouchers L. Reporting - Significant Deficiency and Compliance Finding Condition: During review of the Housing Choice Voucher performance reporting, RBT noted that the Authority did not submit its Section 8 Management Assessment Program (SEMAP) report within the required HUD timeframe. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not establish controls over monitoring procedures to ensure timely preparation and submission of required HUD reports. Effect: Potential loss of funding due to noncompliance or additional noncompliance if a control is missed. Questioned Costs: None identified. Perspective: The submission for the annual SEMAP was not done within the required timeline. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends that the Authority strengthen its internal control and reporting procedures to ensure all reporting certifications are being reviewed, prepared, and submitted within the 60-day HUD deadline. Auditor's Response: See corrective action plan.
Hempstead Housing will be diligent in meeting all HUD deadlines in a timely manner.
FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
During review of the Housing Choice Voucher tenant files, RBT noted that of the 40 tenant files tested, 1 file had a missing HUD-9886 file, 1 file had no EIV third-party income verification. RBT also noted that the Authority was not appropriately documenting the controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. Criteria: As a condition of admission or continued occupancy, PHAs must require the tenant and applicable family members to provide necessary information and releases for the PHA to verify income eligibility and obtain and document the family third-party verification of reported family income during annual reexamination of family income or during move-in. Additionally, as a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority does not have a central, uniform location to document the controls in place over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. Effect: Potential loss of funding due to noncompliance or additional noncompliance if a control is missed. Questioned Costs: None identified. Perspective: 1 file was missing from HUD-9886, 1 file had no EIV third-party income verification, and all 40 tenant files selected for testing were missing documentation of internal controls. Repeat Finding: Repeat finding. Recommendation: RBT recommends the Authority establish a checklist for the Housing Assistants to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the Housing Assistant, reviewed and signed by a member of management, and maintained in the tenant’s file. This checklist will serve as documentation that all compliance requirements are met. Auditee’s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2024-001 – Tenant Files U.S. Department of Housing and Urban Development 14.871 – Section 8 Housing Choice Vouchers Cluster E. Eligibility and N. Special Tests and Provisions – Significant Deficiency and Compliance Finding Condition: During review of the Housing Choice Voucher tenant files, RBT noted that of the 40 tenant files tested, 1 file had a missing HUD-9886 file, 1 file had no EIV third-party income verification. RBT also noted that the Authority was not appropriately documenting the controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. Criteria: As a condition of admission or continued occupancy, PHAs must require the tenant and applicable family members to provide necessary information and releases for the PHA to verify income eligibility and obtain and document the family third-party verification of reported family income during annual reexamination of family income or during move-in. Additionally, as a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority does not have a central, uniform location to document the controls in place over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. Effect: Potential loss of funding due to noncompliance or additional noncompliance if a control is missed. Questioned Costs: None identified. Perspective: 1 file was missing from HUD-9886, 1 file had no EIV third-party income verification, and all 40 tenant files selected for testing were missing documentation of internal controls. Repeat Finding: Repeat finding. Recommendation: RBT recommends the Authority establish a checklist for the Housing Assistants to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the Housing Assistant, reviewed and signed by a member of management, and maintained in the tenant’s file. This checklist will serve as documentation that all compliance requirements are met. Auditee’s Response: See corrective action plan.
Finding 2024-001 – Tenant Files Auditee’s Response and Planned Corrective Action HHA will take measures establish and utilize a check list as an internal control to be used by Housing Assistants to use during the recertification process to ensure all compliance requirements are met. The checklist will be signed or initialed by the Housing Assistant, reviewed and signed by a member of management, and maintained in the tenants file. This checklist will serve as documentation that all compliance requirements are met. Planned Implementation Date of Corrective Action: December 5, 2023 Person Responsible for Corrective Action: Shereen Goodson, Executive Director Village of Hempstead Housing Authority Shereen Goodson, Executive Director
2023-001
FAC accepted this audit on December 20, 2023 — management decision was due June 20, 2024.
During review of the Housing Choice Voucher program, RBT noted that the Authority was not appropriately documenting the controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority does not have a central, uniform location to document the controls in place over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. Effect: Potential noncompliance if a control is missed. Questioned Costs: None identified. Perspective: This is a systemic issue. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Authority establish a checklist for the Tenant Housing Representatives to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the representative and maintained in the tenant’s file. This checklist will serve as documentation that all compliance requirements were verified for the tenant. Auditee’s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2023-001 – Documentation of Controls U.S. Department of Housing and Urban Development 14.871 – Section 8 Housing Choice Vouchers Condition: During review of the Housing Choice Voucher program, RBT noted that the Authority was not appropriately documenting the controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority does not have a central, uniform location to document the controls in place over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. Effect: Potential noncompliance if a control is missed. Questioned Costs: None identified. Perspective: This is a systemic issue. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Authority establish a checklist for the Tenant Housing Representatives to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the representative and maintained in the tenant’s file. This checklist will serve as documentation that all compliance requirements were verified for the tenant. Auditee’s Response: See corrective action plan.
Corrective Action Plan Village of Hempstead Housing Authority 2023 Audit Finding 2023-001 – Documentation of Controls Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE HHA will establish and utilize a check list to be used by the Tenant Housing Representative to use during the recertification process. The checklist will be initialed and signed by the housing representative and maintained in each tenant’s file. Having this control in place will help ensure that HHA is compliant with reporting. Planned Implementation Date of Corrective Action: December 20, 2023 Person Responsible for Corrective Action: Shereen Goodson, Executive Director Village of Hempstead Housing Authority Shereen Goodson, Executive Director
FAC accepted this audit on December 30, 2022 — management decision was due June 30, 2023.
FAC accepted this audit on December 27, 2018 — management decision was due June 27, 2019.
FAC accepted this audit on December 29, 2017 — management decision was due June 29, 2018.
FAC accepted this audit on April 6, 2017 — management decision was due October 6, 2017.
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