EIN: 116001929
UEI: HMGCHNV8YXM1
Audited by: PKF O'CONNOR DAVIES, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 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 March 26, 2026 (159 days ago).
What is a management decision? →FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on October 17, 2022 — management decision was due April 17, 2023.
FAC accepted this audit on December 19, 2021 — management decision was due June 19, 2022.
FAC accepted this audit on January 28, 2021 — management decision was due July 28, 2021.
Department of Housing and Urban Development 2019-003 Section 8 Housing Choice Vouchers (CFDA # 14.871) - Housing Quality Standards (Significant Deficiency) (Repeat Finding) Criteria The Town, as it is considered a public housing authority (?PHA?) for administering the Section 8 Housing Choice Voucher Program, must inspect each unit leased to a family at least on an annual basis to determine if the unit meets the Housing Quality Standards (?HQS?) and the PHA must conduct quality control re-inspections. Identified HQS deficiencies must be corrected within correction period. The correction period is defined as 24 hours (if considered life threatening) or 30 days unless an extension is granted. For HQS deficiencies not corrected within the correction period noted above, the PHA must document that it properly stopped (abated) housing assistance payment (?HAP?) or terminated the HAP contract. Condition/Cause Of a sample of 40 HQS inspections, there were 9 failed inspections, of which 3 were not remedied within the correction period, and of which we were unable to determine if the Town stopped the HAP properly and/or for the correct period in those instances. This was due to the Town not maintaining documents after the program was transferred to the New York State Homes and Community Renewal, effective September 1, 2020. Effect The Town is not in compliance with the Housing Quality Inspection requirements. Recommendation We recommend the Town establish policies and procedures to ensure compliance with regulations regarding HQS inspections, as well as, record retention documentation standards. Views of Responsible Officials The Town had planned on implementing additional internal controls in the department of Housing and Urban Development. The plans were not completed due to transfer of program to the New York State Homes and Community Renewal, effective September 1, 2020.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development 2019-003 Section 8 Housing Choice Vouchers (CFDA # 14.871) - Housing Quality Standards (Significant Deficiency) (Repeat Finding) Criteria The Town, as it is considered a public housing authority (?PHA?) for administering the Section 8 Housing Choice Voucher Program, must inspect each unit leased to a family at least on an annual basis to determine if the unit meets the Housing Quality Standards (?HQS?) and the PHA must conduct quality control re-inspections. Identified HQS deficiencies must be corrected within correction period. The correction period is defined as 24 hours (if considered life threatening) or 30 days unless an extension is granted. For HQS deficiencies not corrected within the correction period noted above, the PHA must document that it properly stopped (abated) housing assistance payment (?HAP?) or terminated the HAP contract. Condition/Cause Of a sample of 40 HQS inspections, there were 9 failed inspections, of which 3 were not remedied within the correction period, and of which we were unable to determine if the Town stopped the HAP properly and/or for the correct period in those instances. This was due to the Town not maintaining documents after the program was transferred to the New York State Homes and Community Renewal, effective September 1, 2020. Effect The Town is not in compliance with the Housing Quality Inspection requirements. Recommendation We recommend the Town establish policies and procedures to ensure compliance with regulations regarding HQS inspections, as well as, record retention documentation standards. Views of Responsible Officials The Town had planned on implementing additional internal controls in the department of Housing and Urban Development. The plans were not completed due to transfer of program to the New York State Homes and Community Renewal, effective September 1, 2020.
Department of Housing and Urban Development 2019-003 Section 8 Housing Choice Vouchers (CFDA # 14.871) - Housing Quality Standards (Significant Deficiency)(Repeat Finding) Summary of Finding and Recommendation It was noted that the Town did not withhold the housing assistance payment (?HAP?) to the landlord for housing quality standard (?HQS?) inspection deficiencies which were not corrected with 30 days, properly and/or for the correct timeframe. It was recommended that the Town should establish written policies and procedures regarding failed HQS inspections and the communication to hold the housing assistance payments to the landlords. Additionally, we recommend the Town consider using the payment module of the HAPPY Software which may help alleviate clerical errors. Planned Corrective Action There is currently no corrective action plan in place. The Town had implemented additional internal controls in the department of Housing and Urban Development in regards to HAP payments in February 2020. However, due to the unforeseen closure of Town Hall due to the pandemic these controls were not able to be put into place effectively. The program was also transferred to the New York State Homes and Community Renewal, effective September 1, 2020. Anticipated completion date: There is no corrective action plan in place because the program was transferred to the New York State Homes and Community Renewal, effective September 1, 2020.
2018-003
2019-004 Section 8 Housing Choice Vouchers (CFDA #14.871) (Significant Deficiency)(Repeat Finding) Criteria The Committee of Sponsoring Organizations of the Treadway Commission (?COSO?) developed a model of internal controls (COSO Framework) and it has been adopted as the generally accepted framework for internal controls. The COSO Framework consists of five (5) components to support an effective system of internal controls, one such element is `monitoring?. Monitoring includes ongoing monitoring, separate evaluations and reporting deficiencies. Condition/Cause The Section 8 Housing Choice Voucher Program is administered by the Department of Urban Development. Since August 2018, the Commissioner of the Urban Development Department position has been vacant. With this key position left unfilled, ongoing monitoring and separate evaluation and review of processes is diminished/nonexistent and there is additional burden on the staff to comply with all regulations. Effect With reduced monitoring and oversight activities, there is greater risk of noncompliance with Section 8 Housing Choice Vouchers program compliance requirements and Town policies and procedures. Recommendation We recommend the that the Town provide the necessary oversight to this Department and this federal program. Views of Responsible Officials The Town was looking into a new hire for the position but did not fill the position due to the transfer of program to the New York State Homes and Community Renewal, effective September 1, 2020.
Show full finding ▾Hide full finding ▴2019-004 Section 8 Housing Choice Vouchers (CFDA #14.871) (Significant Deficiency)(Repeat Finding) Criteria The Committee of Sponsoring Organizations of the Treadway Commission (?COSO?) developed a model of internal controls (COSO Framework) and it has been adopted as the generally accepted framework for internal controls. The COSO Framework consists of five (5) components to support an effective system of internal controls, one such element is `monitoring?. Monitoring includes ongoing monitoring, separate evaluations and reporting deficiencies. Condition/Cause The Section 8 Housing Choice Voucher Program is administered by the Department of Urban Development. Since August 2018, the Commissioner of the Urban Development Department position has been vacant. With this key position left unfilled, ongoing monitoring and separate evaluation and review of processes is diminished/nonexistent and there is additional burden on the staff to comply with all regulations. Effect With reduced monitoring and oversight activities, there is greater risk of noncompliance with Section 8 Housing Choice Vouchers program compliance requirements and Town policies and procedures. Recommendation We recommend the that the Town provide the necessary oversight to this Department and this federal program. Views of Responsible Officials The Town was looking into a new hire for the position but did not fill the position due to the transfer of program to the New York State Homes and Community Renewal, effective September 1, 2020.
Finding) Summary of Finding and Recommendation It was noted that a key management position which provides oversight to the Town?s Department of Housing and Urban Renewal (?Department?) which administers the Section 8 Housing Choice Voucher Program, has been vacant since August 2018. It was recommended that the Town provide the necessary oversight to this Department and this federal program. Planned Corrective Action There is currently no corrective action plan in place. The Town had planned to fill this position in April 2020. However, due to the unforeseen closure of Town Hall due to the pandemic the Town was not able to fill this position. The program was also transferred to the New York State Homes and Community Renewal, effective September 1, 2020. Anticipated completion date: There is no corrective action plan in place because the program was transferred to the New York State Homes and Community Renewal, effective September 1, 2020.
2018-004
2019-005 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (CFDA #14.269) Allowable Costs (Significant Deficiency) Criteria Pursuant to Title 2 Section 200.502 Basis for determining Federal awards expended, the determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Condition During 2019, the Town did not review its payroll on a timely basis for payroll allocable to this program and therefore the reported Federal expenditures for this program do not include any payroll costs. Effect The amounts reported on the Schedule of Expenditures of Federal Awards may not agree to the year in which the expenditure occur as the amount of allocable payroll to this program has not been determined at this point. Recommendation We recommend the Town establish policies and procedures to review payroll on a periodic basis and identify the payroll and related costs allocable to the program and submit for reimbursement on a timely basis. Views of Responsible Officials The Town will improve oversight of the program to review and identify the payroll and related costs allocable, to ensure reimbursement is timely.
Show full finding ▾Hide full finding ▴2019-005 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (CFDA #14.269) Allowable Costs (Significant Deficiency) Criteria Pursuant to Title 2 Section 200.502 Basis for determining Federal awards expended, the determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Condition During 2019, the Town did not review its payroll on a timely basis for payroll allocable to this program and therefore the reported Federal expenditures for this program do not include any payroll costs. Effect The amounts reported on the Schedule of Expenditures of Federal Awards may not agree to the year in which the expenditure occur as the amount of allocable payroll to this program has not been determined at this point. Recommendation We recommend the Town establish policies and procedures to review payroll on a periodic basis and identify the payroll and related costs allocable to the program and submit for reimbursement on a timely basis. Views of Responsible Officials The Town will improve oversight of the program to review and identify the payroll and related costs allocable, to ensure reimbursement is timely.
2019-005 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (Significant Deficiency) Summary of Finding and Recommendation It was noted in 2019 that the Town did not review payroll on a timely basis for payroll allocable to the program and therefore the reported Federal expenditures do not include any payroll costs. It was recommended that the Town establish policies and procedures to review payroll on a periodic basis and identify the payroll and related costs allocable to the program and submit for reimbursement on a timely basis. Planned Corrective Action The Town will establish policies and procedures to ensure that payroll and related costs allocable to the program are submitted on a timely basis. Anticipated completion date: March 31, 2021
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
GSA_MIGRATION
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