TOWN OF HUNTINGTON, NEW YORK

Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. Condition - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. Cause - The Town did not submit required reports to the FAC within nine months after the end of the audit period. Effect - The Town is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Town should ensure required reports are filed to FAC within nine months after the end of the audit period. Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2025-001 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. (a) Implementation Plan of Actions - The Town will submit required reports to the FAC within nine months after the end of the audit period. (b) Implementation Date - This will be implemented for the year ending December 31, 2026. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

Name of Auditee: Town of Huntington, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2025 CAP Prepared by: Sabrina Mastroianni, Deputy Comptroller Phone: (631) 351-3346 (1) Audit Finding 2025-001 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. (a) Implementation Plan of Actions - The Town will submit required reports to the FAC within nine months after the end of the audit period. (b) Implementation Date - This will be implemented for the year ending December 31, 2026. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

FINDINGS ? FINANCIAL STATEMENTS AUDIT NONE FINDINGS ? SINGLE AUDIT 2019-001 CDBG #14.218 Reporting Requirements Condition During the audit, the Director was unable to provide C04PR03 ? Activity Summary Report, C04PR26 ? CDBG Financial Summary and HUD 60002, Section 3 Summary Report, Economic Opportunities for Low-and Very Low-Income Persons (OMB No. 2529-0043). Criteria The Community Development Block Grant (CDBG) has financial reporting requirements that require the information from the C04PR03- Activity Summary Report and C04PR26-CDBG Financial Summary be provided and submitted within 90 days after the grantee?s program year. In addition to this CDBG has performance reporting requirements that require HUD 60002, Section 3 Summary Report, Economic Opportunities for Low-and Very Low-Income Persons (OMB No. 2529-0043) be submitted in a timely manner. Cause The Town of Huntington, New York had a key employee from Community Development Block Grant (CDBG) retire during the fiscal year and this employee was the only individual with Administrative rights. Possible Asserted Effect The Town is not in compliance with the compliance supplement issued from the Federal Government. According to the compliance supplement, the reports must be submitted 90 days after the end of the grantee?s program year. The reports were never provided during the audit. Recommendation We recommend the Town file all required reports timely and maintain adequate documentation. In addition to this we recommend policies and procedures be established over program reporting requirements to ensure timely submission of all reports and records retention policies in accordance with program regulations. Views of Responsible Officials The Town agrees with this comment and will obtain Administrative access during the 2020 fiscal year. In addition, the Town will more closely monitor grant requirements specific to reporting requirements.

The Town of Huntington, New York respectively submits the following corrective action plan for the year ended December 31, 2019. The findings from the schedule of findings and questioned costs for the year ended December 31, 2019, are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Responsible Individuals: Peggy Karayianakis, Town Comptroller Leah Jefferson, Director Huntington Community Development Agency Findings ? Single Audit: 2019-001 CDBG #14.218 Reporting Requirements Findings: During the audit, the Director was unable to provide C04PR03 ? Activity Summary Report, C04PR26 ? CDBG Financial Summary and HUD 60002, Section 3 Summary Report, Economic Opportunities for Low-and Very Low-Income Persons (OMB No. 2529-0043). Cause: The Town of Huntington had a key employee from the Community Development Block Grant (CDBG) retire during the fiscal year and this employee was the only individual with Administrative Rights. Recommendation: The Town must file all required reports timely and maintain adequate documentation. In addition to this, policies and procedures should be implemented over program reporting requirements to ensure timely submission of all reports and record retention policies in accordance with program regulations. Response and Planned Corrective Action: The CDA fully accepts the results of the audit and acknowledges that these reports were not produced. To rectify the situation, the Director and Executive Administrator now both have full administrative rights in the Integrated Disbursement and Information System (IDIS), and the Director has also applied for a new login and password for the WASS System to create the Section 3 Summary Report. The CDA has recognized the reason for the reporting not being able to be completed, and has implemented a schedule as to submission deadlines, and the responsibilities will be shared between three staff members. As the 2019 Program Year draws to a close, we are diligently working on final paperwork, and preparing for our Annual and 5 year plan submission, for which an extension has been granted by Housing Urban Development (HUD) due to COVID. Going forward, there will always be two staff members involved with the report submission process and have administrative access. Anticipated completion date: We anticipate completing this prior to December 31, 2020.