EIN: 116001927
UEI: UWGPKFM2KFM9
Audited by: Nawrocki Smith LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 23, 2026. 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 January 23, 2027 (142 days from today).
What is a management decision? →FAC accepted this audit on July 21, 2025 — management decision was due January 21, 2026.
The Town did not electronically submit to HUD via REAC its fiscal 2024 unaudited financial information within 5 months after its fiscal year end. Cause: The Town's past REAC submission of unaudited financial information was rejected and remains unresolved. As a result, submissions of audited financial information and subsequent years' unaudited and audited financial information could not be done because of the unresolved rejection of the original unaudited financial information. Effect: Noncompliance could result in the Town being denied reimbursement of program expenditure, or other sanctions and penalties by HUD. Question Costs: None reported. Recommendation: The Town must resolve the errors and submit all past due filings. Procedures must then be implemented to ensure the unaudited and audited financial statements are electronically submitted to HUD via REAC on a timely basis going forward. Views of Responsible Officials of Auditee: The Town agrees with the finding and was working with an outside fee accountant to resolve past rejections and complete the outstanding prior years filings but past filings needed to be completed before the current years.
Show full finding ▾Hide full finding ▴2024-001 - Internal Control Over Compliance, and Compliance with Reporting U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers - ALN 14.871 Criteria: Internal controls should be in place to ensure that the Town electronically submits unaudited and audited financial information to the U.S. Department of Housing and Urban Development (“HUD”) via the Real Estate Assessment Center (“REAC”) in accordance with HUD regulations (24 CFR 5.801 - Uniform Financial Reporting Standards). Condition: The Town did not electronically submit to HUD via REAC its fiscal 2024 unaudited financial information within 5 months after its fiscal year end. Cause: The Town's past REAC submission of unaudited financial information was rejected and remains unresolved. As a result, submissions of audited financial information and subsequent years' unaudited and audited financial information could not be done because of the unresolved rejection of the original unaudited financial information. Effect: Noncompliance could result in the Town being denied reimbursement of program expenditure, or other sanctions and penalties by HUD. Question Costs: None reported. Recommendation: The Town must resolve the errors and submit all past due filings. Procedures must then be implemented to ensure the unaudited and audited financial statements are electronically submitted to HUD via REAC on a timely basis going forward. Views of Responsible Officials of Auditee: The Town agrees with the finding and was working with an outside fee accountant to resolve past rejections and complete the outstanding prior years filings but past filings needed to be completed before the current years.
Management has employed an outside consultants to assist in resolving past issues which will then help facilitate with entering the ensuing years data for the Section 8 Housing Choice Vouchers Program. The plan is to resolve the previous filing issues by 9/30/25. This will ensure that 2025 submission will be filed by May 31st, 2026.
2023-001
FAC accepted this audit on November 6, 2024 — management decision was due May 6, 2025.
The Town did not electronically submit to HUD via REAC its fiscal 2023 unaudited financial information within 5 months after its fiscal year end, or its audited financial information within 9 months after its fiscal year end. Cause: The Town's past REAC submission of unaudited financial information was rejected and remains unresolved. As a result, submissions of audited financial information and subsequent years' unaudited and audited financial information could not be done because of the unresolved rejection of the original unaudited financial information. Effect: Noncompliance could result in the Town being denied reimbursement of program expenditure, or other sanctions and penalties by HUD. Question Costs: None reported. Recommendation: The Town must resolve the errors and submit all past due filings. Procedures must then be implemented to ensure the unaudited and audited financial statements are electronically submitted to HUD via REAC on a timely basis going forward. Views of Responsible Officials of Auditee: The Town agrees with the finding and will again reach out to HUD to seek assistance to resolve these errors, so that past due submissions can be filed.
Show full finding ▾Hide full finding ▴2023-001 - Internal Control Over Compliance, and Compliance with Reporting U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers - CFDA No.14.871 Criteria: Internal controls should be in place to ensure that the Town electronically submits unaudited and audited financial information to the U.S. Department of Housing and Urban Development (“HUD”) via the Real Estate Assessment Center (“REAC”) in accordance with HUD regulations (24 CFR 5.801 - Uniform Financial Reporting Standards). Condition: The Town did not electronically submit to HUD via REAC its fiscal 2023 unaudited financial information within 5 months after its fiscal year end, or its audited financial information within 9 months after its fiscal year end. Cause: The Town's past REAC submission of unaudited financial information was rejected and remains unresolved. As a result, submissions of audited financial information and subsequent years' unaudited and audited financial information could not be done because of the unresolved rejection of the original unaudited financial information. Effect: Noncompliance could result in the Town being denied reimbursement of program expenditure, or other sanctions and penalties by HUD. Question Costs: None reported. Recommendation: The Town must resolve the errors and submit all past due filings. Procedures must then be implemented to ensure the unaudited and audited financial statements are electronically submitted to HUD via REAC on a timely basis going forward. Views of Responsible Officials of Auditee: The Town agrees with the finding and will again reach out to HUD to seek assistance to resolve these errors, so that past due submissions can be filed.
Material Weakness ? Internal Control over Compliance & Compliance Testing The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward.
FAC accepted this audit on July 18, 2023 — management decision was due January 18, 2024.
FAC accepted this audit on August 10, 2022 — management decision was due February 10, 2023.
FAC accepted this audit on October 21, 2021 — management decision was due April 21, 2022.
FAC accepted this audit on July 30, 2020 — management decision was due January 30, 2021.
FAC accepted this audit on July 17, 2019 — management decision was due January 17, 2020.
FAC accepted this audit on October 28, 2018 — management decision was due April 28, 2019.
FAC accepted this audit on July 17, 2017 — management decision was due January 17, 2018.
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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