EIN: 136013979
UEI: SQVZHG7XJ4N8
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 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 May 19, 2026 (98 days ago).
What is a management decision? →Criteria - Management is required to perform eligibility certifications for individuals participating in the Home Investment Partnerships Program - Rental Assistance Program (HIPP-RAP) on an annual basis. Condition - Our testing revealed that for two of the four individuals tested in the HIPP-RAP, the City did not follow established controls for performing eligibility certifications of those individuals enrolled in the HIPP-RAP. Cause - Established controls for eligibility certifications were not being followed for all individuals participating in HIPP-RAP. Effect of Condition - The City did not follow established controls for performing eligibility certifications for individuals enrolled in the HIPP-RAP. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend that management perform a review of all participants to ensure that all eligibility certifications are up-to-date and that all established controls are being consistently applied and followed for all individuals enrolled in the HIPP-RAP. View’s of Responsible Officials and Planned Corrective Actions - (a) Implementation Plan of Actions - Management has initiated a full review and recertification of all participants in the HIPP-RAP to determine if any additional participants were missing eligibility determinations. (b) Implementation Date - This will be implemented and completed for the year ended December 31, 2025. (c) Persons Responsible for Implementation - The Commissioner of Development and the City Council.
Show full finding ▾Hide full finding ▴Criteria - Management is required to perform eligibility certifications for individuals participating in the Home Investment Partnerships Program - Rental Assistance Program (HIPP-RAP) on an annual basis. Condition - Our testing revealed that for two of the four individuals tested in the HIPP-RAP, the City did not follow established controls for performing eligibility certifications of those individuals enrolled in the HIPP-RAP. Cause - Established controls for eligibility certifications were not being followed for all individuals participating in HIPP-RAP. Effect of Condition - The City did not follow established controls for performing eligibility certifications for individuals enrolled in the HIPP-RAP. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend that management perform a review of all participants to ensure that all eligibility certifications are up-to-date and that all established controls are being consistently applied and followed for all individuals enrolled in the HIPP-RAP. View’s of Responsible Officials and Planned Corrective Actions - (a) Implementation Plan of Actions - Management has initiated a full review and recertification of all participants in the HIPP-RAP to determine if any additional participants were missing eligibility determinations. (b) Implementation Date - This will be implemented and completed for the year ended December 31, 2025. (c) Persons Responsible for Implementation - The Commissioner of Development and the City Council.
Name of Auditee: City of New Rochelle, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Edward Ritter, Commissioner of Finance Phone: (914) 654-2000 (2) Audit Finding 2024-002 - The City did not follow controls for eligibility certifications of individuals enrolled in the HIPP-RAP. (a) Implementation Plan of Actions - Management has initiated a full review and recertification of all participants in the HIPP-RAP to determine if any additional participants were missing eligibility determinations. (b) Implementation Date - This will be implemented and completed for the year ended December 31, 2025. (c) Persons Responsible for Implementation - The Commissioner of Development and the City Council.
Criteria - The City did not timely submit the Federal Data Collection Form for its Section 8 Housing Choice Voucher Program to the U.S. Department of Housing and Urban Development for the fiscal years ended December 31, 2024, 2023, 2022 and 2021 within the required 9-month timeframe. Additionally, the City did not submit the Federal Data Collection Form to the Federal Audit Clearinghouse for the fiscal year ended December 31, 2024, within the required 9-month timeframe. Condition - Title 2, Part 200 Section 200.512 requires auditees to submit the audit, the data collection form, and the reporting package within the earlier of 30 calendar days after the auditee receives the auditors’ report, or 9-months after the end of the audit period. Cause - The City was not in compliance with the above compliance requirements. Effect of Condition - Due to management’s oversight, the required submissions for the City’s Section 8 Housing Choice Voucher Program and the Federal Single Audit were not made within the required timeframes. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend that management contract with appropriate third parties to complete the Federal Data Collection Form submissions. View’s of Responsible Officials and Planned Corrective Actions - (a) Implementation Plan of Actions - Management has contracted with a third party to assist with entering and submitting the required years of the Federal Data Collection Form for the City’s Section 8 Housing Choice Voucher Program for fiscal years ended December 31, 2021 and 2022. Management has contracted with their external auditors to perform the submissions of the Federal Data Collection Forms for fiscal years ended December 31, 2024 and 2023. These forms will be submitted in chronological order once they are processed by the U.S. Department of Housing and Urban Development. Additionally, management has contracted with another third party to provide assistance with the year-end closing procedures. Such assistance may enable management to ensure that the Federal Data Collection Form is submitted to the Federal Audit Clearinghouse by the required deadline. (b) Implementation Date - This will be implemented during the year ended December 31, 2025. (c) Persons Responsible for Implementation - The Commissioner of Finance, Commissioner of Development and the City Council.
Show full finding ▾Hide full finding ▴Criteria - The City did not timely submit the Federal Data Collection Form for its Section 8 Housing Choice Voucher Program to the U.S. Department of Housing and Urban Development for the fiscal years ended December 31, 2024, 2023, 2022 and 2021 within the required 9-month timeframe. Additionally, the City did not submit the Federal Data Collection Form to the Federal Audit Clearinghouse for the fiscal year ended December 31, 2024, within the required 9-month timeframe. Condition - Title 2, Part 200 Section 200.512 requires auditees to submit the audit, the data collection form, and the reporting package within the earlier of 30 calendar days after the auditee receives the auditors’ report, or 9-months after the end of the audit period. Cause - The City was not in compliance with the above compliance requirements. Effect of Condition - Due to management’s oversight, the required submissions for the City’s Section 8 Housing Choice Voucher Program and the Federal Single Audit were not made within the required timeframes. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend that management contract with appropriate third parties to complete the Federal Data Collection Form submissions. View’s of Responsible Officials and Planned Corrective Actions - (a) Implementation Plan of Actions - Management has contracted with a third party to assist with entering and submitting the required years of the Federal Data Collection Form for the City’s Section 8 Housing Choice Voucher Program for fiscal years ended December 31, 2021 and 2022. Management has contracted with their external auditors to perform the submissions of the Federal Data Collection Forms for fiscal years ended December 31, 2024 and 2023. These forms will be submitted in chronological order once they are processed by the U.S. Department of Housing and Urban Development. Additionally, management has contracted with another third party to provide assistance with the year-end closing procedures. Such assistance may enable management to ensure that the Federal Data Collection Form is submitted to the Federal Audit Clearinghouse by the required deadline. (b) Implementation Date - This will be implemented during the year ended December 31, 2025. (c) Persons Responsible for Implementation - The Commissioner of Finance, Commissioner of Development and the City Council.
Name of Auditee: City of New Rochelle, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Edward Ritter, Commissioner of Finance Phone: (914) 654-2000 (3) Audit Finding 2024-003 - the City did not timely submit the Federal Data Collection Forms to the appropriate authorities. (a) Implementation Plan of Actions - Management has contracted with a third party to assist with entering and submitting the required years of the Federal Data Collection Form for the City’s Section 8 Housing Choice Voucher Program for fiscal years ended December 31, 2021 and 2022. Management has contracted with their external auditors to perform the submissions of the Federal Data Collection Forms for fiscal years ended December 31, 2024 and 2023. These forms will be submitted in chronological order once they are processed by the U.S. Department of Housing and Urban Development. Additionally, management has contracted with another third party to provide assistance with the year-end closing procedures. Such assistance may enable management to ensure that the Federal Data Collection Form is submitted to the Federal Audit Clearinghouse by the required deadline. (b) Implementation Date - This will be implemented during the year ended December 31, 2025. (c) Persons Responsible for Implementation - The Commissioner of Finance, Commissioner of Development and the City Council.
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