EIN: 116002131
UEI: C11CR8G26LG5
Audited by: CULLEN & DANOWSKI 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 February 2, 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 August 2, 2023 (1129 days ago).
What is a management decision? →FAC accepted this audit on April 19, 2022 — management decision was due October 19, 2022.
FAC accepted this audit on February 24, 2021 — management decision was due August 24, 2021.
FAC accepted this audit on February 24, 2020 — management decision was due August 24, 2020.
The Village maintains records to document the method used to determine that the rent to owner is reasonable in comparison to rent for other comparable unassisted units. There were instances where the Village did not maintain documentation on the conclusion of whether the rent is, or is not, reasonable. Cause: The Village did not sign off their determination of rent reasonableness. Context: The Village has 157 participants in the program. A sample of 16 participants were selected for testing. Of those tested three did not have documentation supporting the conclusion of whether the rent is or not reasonable. Effect: Noncompliance could result in the Village being denied reimbursement of program expenditures or having to refund federal monies. Questioned Costs: None reported. Identification of a Repeat Finding: This is a repeat finding from the previous audit, finding No. 2018-001. Recommendation: The Village should prepare the appropriate documentation to support the conclusion of the rent reasonableness determination. Views of Responsible Officials of Auditee: The Village agrees with the finding and will implement procedures to maintain documentation to support the conclusion of the rent reasonableness determination. The Village will also be pursuing training for the administrator of the program.
Show full finding ▾Hide full finding ▴2019-001. Special Tests and Provisions Significant Deficiency United States Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 Criteria: The Village must determine that the rent to owner is reasonable in comparison to other comparable unassisted units during the term of the contract: (a) before any increase in the rent to owner, and (b) at the housing assistance payment (HAP) contract anniversary if there is a five percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The Village must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d) (15), 982.158 (f) (7), and 982.507). Condition: The Village maintains records to document the method used to determine that the rent to owner is reasonable in comparison to rent for other comparable unassisted units. There were instances where the Village did not maintain documentation on the conclusion of whether the rent is, or is not, reasonable. Cause: The Village did not sign off their determination of rent reasonableness. Context: The Village has 157 participants in the program. A sample of 16 participants were selected for testing. Of those tested three did not have documentation supporting the conclusion of whether the rent is or not reasonable. Effect: Noncompliance could result in the Village being denied reimbursement of program expenditures or having to refund federal monies. Questioned Costs: None reported. Identification of a Repeat Finding: This is a repeat finding from the previous audit, finding No. 2018-001. Recommendation: The Village should prepare the appropriate documentation to support the conclusion of the rent reasonableness determination. Views of Responsible Officials of Auditee: The Village agrees with the finding and will implement procedures to maintain documentation to support the conclusion of the rent reasonableness determination. The Village will also be pursuing training for the administrator of the program.
2019-001. Special Tests and Provisions United States Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 Condition: The Village maintains records to document the method used to determine that the rent to owner is reasonable in comparison to rent for other comparable unassisted units. There were instances where the Village did not maintain documentation on the conclusion of whether the rent is, or is not, reasonable. Planned Corrective Action: The Village will implement procedures to maintain documentation to support the conclusion of the rent reasonableness determination, in addition, the Village will contract with Nan McKay or a company with equivalent services to conduct rent reasonableness training for the Section 8 Administrator. Responsible Person: Executive Director, Incorporated Village of Patchogue Community Development Agency. Anticipated Completion Date: Procedures implemented immediately to address the recommendation.
On an annual basis, the Village reviews and updates the utility rate data. Typically the revised schedule of utility allowance is effective May 1st of the respective year. The Village prepares the required paperwork for housing assistance payment (HAP) contracts in advance of their expiration date. HAP contracts that have a renewal date subsequent to the May 1st schedule of utility allowance effective date, have their paperwork prepared prior to May 1st. When the revised schedule of utility allowance becomes effective, the Village does not review previously prepared HAP contract paperwork to determine if there should be a change in the utility allowance reflected. Cause: The Village does not have procedures in place that would require HAP contract paperwork to be reviewed for any utility allowance changes. Context: The Village has a total of 157 participants as of May 1, 2019, of which 15 participants receive a utility allowance. A sample of three participants receiving an allowance were selected for testing. Of the three tested, two participants were not receiving the correct allowance. The utility allowance provided for these two participants were based on the 2018 allowance schedule instead of the 2019 allowance schedule. Effect: Noncompliance could result in the Village being denied reimbursement of program expenditures or having to refund federal monies. Questioned Costs: None reported. Identification of a Repeat Finding: This is a repeat finding from the previous audit, finding No. 2018-002. Recommendation: When the schedule of utility allowance is revised, the Village should review all paperwork for HAP contracts to determine the need for a change of the utility allowance on the HAP contract. Views of Responsible Officials of Auditee: The Village agrees with the finding and will implement procedures review recertification contracts to determine that the correct utility allowances are included in the HAP contract.
Show full finding ▾Hide full finding ▴2019-002. Special Tests and Provisions Significant Deficiency United States Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 Criteria: If the cost of utilities is not included in the rent to owner, the Village uses a schedule of utility allowances to determine the amount an assisted family needs to cover the cost of utilities. The Village must review the utility rate data for each utility category each year and must adjust its utility allowance schedule if there has been a rate change of ten percent or more for a utility category or fuel type since the last time the utility allowance schedule was revised (24 CFR section 982.517). Condition: On an annual basis, the Village reviews and updates the utility rate data. Typically the revised schedule of utility allowance is effective May 1st of the respective year. The Village prepares the required paperwork for housing assistance payment (HAP) contracts in advance of their expiration date. HAP contracts that have a renewal date subsequent to the May 1st schedule of utility allowance effective date, have their paperwork prepared prior to May 1st. When the revised schedule of utility allowance becomes effective, the Village does not review previously prepared HAP contract paperwork to determine if there should be a change in the utility allowance reflected. Cause: The Village does not have procedures in place that would require HAP contract paperwork to be reviewed for any utility allowance changes. Context: The Village has a total of 157 participants as of May 1, 2019, of which 15 participants receive a utility allowance. A sample of three participants receiving an allowance were selected for testing. Of the three tested, two participants were not receiving the correct allowance. The utility allowance provided for these two participants were based on the 2018 allowance schedule instead of the 2019 allowance schedule. Effect: Noncompliance could result in the Village being denied reimbursement of program expenditures or having to refund federal monies. Questioned Costs: None reported. Identification of a Repeat Finding: This is a repeat finding from the previous audit, finding No. 2018-002. Recommendation: When the schedule of utility allowance is revised, the Village should review all paperwork for HAP contracts to determine the need for a change of the utility allowance on the HAP contract. Views of Responsible Officials of Auditee: The Village agrees with the finding and will implement procedures review recertification contracts to determine that the correct utility allowances are included in the HAP contract.
2019-002. Special Tests and Provisions United States Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 Condition: On an annual basis, the Village reviews and updates the utility rate data. Typically the revised schedule of utility allowance is effective May 1st of the respective year. The Village prepares the required paperwork for housing assistance payment (HAP) contracts in advance of their expiration date. HAP contracts that have a renewal date subsequent to the May 1st schedule of utility allowance effective date, have their paperwork prepared prior to May 1st. When the revised schedule of utility allowance becomes effective, the Village does not review previously prepared HAP contract paperwork to determine if there should be a change in the utility allowance reflected. Planned Corrective Action: Finalizing all May 1st recertification's will not take place until after receipt of the updated utility allowance schedule. The Executive Director will review all with May 1st recertification to confirm the correct utility allowance schedule was used. Responsible Person: Executive Director, Incorporated Village of Patchogue Community Development Agency. Anticipated Completion Date: Procedures implemented immediately to address the recommendation.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
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FAC accepted this audit on November 9, 2017 — management decision was due May 9, 2018.
FAC accepted this audit on November 7, 2016 — management decision was due May 7, 2017.
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