EIN: 141705132
UEI: FYKPNXZT2NZ8
Audited by: NUGENT & HAEUSSLER, P.C.
Oversight agency: 10 [Department of Agriculture]
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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 July 15, 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 15, 2027 (136 days from today).
What is a management decision? →FAC accepted this audit on May 19, 2026 — management decision was due November 19, 2026.
FAC accepted this audit on April 12, 2024 — management decision was due October 12, 2024.
The Organization did not timely submit a Data Collection Form for the year ended December 31, 2022. The organization should have filed the form within 30 days after the release of the audit report or nine months after their year-end, whichever is sooner. Cause: There was a misinterpretation of the Uniform Guidance reporting requirements. Effect: Without adequate internal controls over the annual filing of a Data Collection Form, the Organization was not able to ensure proper submission of the Data Collection Form. Recommendation: We recommend the Organization submit the Data Collection Form once the annual audit is complete. Management’s Response: Management has submitted the unfiled Data Collection Form to the Federal Audit Clearinghouse prior to the start of the new year. A review process will be developed to ensure that the Data Collection Form is completed and submitted within the required filing period.
Show full finding ▾Hide full finding ▴Compliance Requirement: Data Submission Type of Finding: a) Compliance Finding Criteria: The Organization is required to submit a Data Collection Form with the Federal Audit Clearinghouse on an annual basis. Condition: The Organization did not timely submit a Data Collection Form for the year ended December 31, 2022. The organization should have filed the form within 30 days after the release of the audit report or nine months after their year-end, whichever is sooner. Cause: There was a misinterpretation of the Uniform Guidance reporting requirements. Effect: Without adequate internal controls over the annual filing of a Data Collection Form, the Organization was not able to ensure proper submission of the Data Collection Form. Recommendation: We recommend the Organization submit the Data Collection Form once the annual audit is complete. Management’s Response: Management has submitted the unfiled Data Collection Form to the Federal Audit Clearinghouse prior to the start of the new year. A review process will be developed to ensure that the Data Collection Form is completed and submitted within the required filing period.
Management has submitted the unfiled Data Collection Form to the Federal Audit Clearinghouse prior to the start of the new year. A review process will be developed to ensure that the Data Collection Form is completed and submitted within the required filing period.
FAC accepted this audit on December 28, 2023 — management decision was due June 28, 2024.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
FAC accepted this audit on April 28, 2021 — management decision was due October 28, 2021.
The Organization had not timely submitted the Data Collection Form for the year ended December 31, 2019. Cause: There was a misinterpretation of the Uniform Guidance reporting requirements. Effect: Without adequate internal controls over the annual filing of a Data Collection Form, the Organization was not able to ensure proper submission of the Data Collection Form. As a result, the Organization cannot qualify as a low-risk auditee. Recommendation: We recommend the Organization timely submit the Data Collection Form and implement a procedure to ensure the Data Collection Form is completed timely each year. Management's Response: Management will submit the Data Collection Form's to the Federal Audit Clearing House timely. A review process will be developed to ensure that the Data Collection Form is completed and submitted within the required filing period.
Show full finding ▾Hide full finding ▴Finding Reference:2020-001 Federal Agency: U.S. Department of Agriculture ? Rural Development Federal Program: Rural Rental Housing Cluster Rental Assistance (10.427) Interest Subsidy (10.415) Federal Rural Development Loan (10.415) Compliance Requirement: Data Submission Type of Finding: a) Compliance Finding Criteria: According to 2 CFR, Part 200.512 of the Office of Management and Budget?s Uniform Grant Guidance, an auditee?s Data Collection Form must be submitted to the Federal Audit Clearing House within the earlier of 30 days after receipt of the auditor?s report, or nine months after the end of the audit period. Condition: The Organization had not timely submitted the Data Collection Form for the year ended December 31, 2019. Cause: There was a misinterpretation of the Uniform Guidance reporting requirements. Effect: Without adequate internal controls over the annual filing of a Data Collection Form, the Organization was not able to ensure proper submission of the Data Collection Form. As a result, the Organization cannot qualify as a low-risk auditee. Recommendation: We recommend the Organization timely submit the Data Collection Form and implement a procedure to ensure the Data Collection Form is completed timely each year. Management's Response: Management will submit the Data Collection Form's to the Federal Audit Clearing House timely. A review process will be developed to ensure that the Data Collection Form is completed and submitted within the required filing period.
March 30, 2021 U.S. Department of Agriculture ? Rural Development HUB II Housing Development Fund Co., Inc. respectively submits the following corrective action plan for the year ended December 31, 2020. Name and address of independent public accounting firm: Nugent and Haeussler, PC 101 Bracken Road Montgomery, NY 12549 Audit period: Year ended December 31, 2020 The finding from the December 31, 2020 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS ?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OFAGRICULTURE ?RURAL DEVELOPMENT 2020-001 Rural Rental Housing Cluster? CFDA No. 10.415 & 10.427 Compliance Finding Recommendation: The auditor recommended the Organization timely submit the Data Collection Form, and implement a procedure to ensure the Data Collection Form is completed timely each year. Action Taken: We concur with the recommendation, and the Data Collection Form will be submitted within 30 days of receiving the auditor's report. If the Department of Agriculture ?Rural Development has questions regarding this plan, please call Kelly Flood at (845)551-3024. Sincerely yours, President
FAC accepted this audit on July 20, 2020 — management decision was due January 20, 2021.
The Organization has not submitted a Data Collection Form for the years ended December 31, 2015, 2016, 2017 and 2018. Cause: There was a misinterpretation of the Uniform Guidance reporting requirements. Effect: Without adequate internal controls over the annual filing of a Data Collection Form, the Organization was not able to ensure proper submission of the Data Collection Form. As a result, the Organization cannot qualify as a low-risk auditee. Identification of a Repeat Finding: This is a repeat finding from prior year audits. (Finding 2018-001) Recommendation: We recommend the Organization submit the unfiled Data Collection Forms, and implement a procedure to ensure the Data Collection Form is completed timely each year. Management?s Response: Management will submit the unfiled Data Collection Form?s to the Federal Audit Clearinghouse. A review process will be developed to ensure that the Data Collection Form is completed and submitted within the required filing period.
Show full finding ▾Hide full finding ▴Finding Reference: 2019-001 Federal Agency: U.S. Department of Agriculture ? Rural Development Federal Program: Rural Rental Housing Cluster Rental Assistance (10.427) Interest Subsidy (10.415) Federal Rural Development Loan (10.415) Compliance Requirement: Data Submission Type of Finding: a) Compliance Finding Criteria: According to 2 CFR, Part 200.512 of the Office of Management and Budget?s Uniform Grant Guidance, an auditee?s Data Collection Form must be submitted to the Federal Audit Clearing House within the earlier of 30 days after receipt of the auditor?s report, or nine months after the end of the audit period. Condition: The Organization has not submitted a Data Collection Form for the years ended December 31, 2015, 2016, 2017 and 2018. Cause: There was a misinterpretation of the Uniform Guidance reporting requirements. Effect: Without adequate internal controls over the annual filing of a Data Collection Form, the Organization was not able to ensure proper submission of the Data Collection Form. As a result, the Organization cannot qualify as a low-risk auditee. Identification of a Repeat Finding: This is a repeat finding from prior year audits. (Finding 2018-001) Recommendation: We recommend the Organization submit the unfiled Data Collection Forms, and implement a procedure to ensure the Data Collection Form is completed timely each year. Management?s Response: Management will submit the unfiled Data Collection Form?s to the Federal Audit Clearinghouse. A review process will be developed to ensure that the Data Collection Form is completed and submitted within the required filing period.
HUB II HOUSING DEVELOPMENT FUND CO., INC. 4 Emily Akers Drive Washingtonville, NY 10992 845-496-9589 CORRECTIVE ACTION PLAN March 25, 2019 U.S. Department of Agriculture ? Rural Development HUB II Housing Development Fund Co., Inc. respectively submits the following corrective action plan for the year ended December 31, 2019. Name and address of independent public accounting firm: Nugent and Haeussler, PC 101 Bracken Road Montgomery, NY 12549 Audit period: Year ended December 31, 2019 The finding from the December 31, 2019 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF AGRICULTURE ? RURAL DEVELOPMENT 2019-001 Rural Rental Housing Cluster ? CFDA No. 10.415 & 10.427 Compliance Finding Recommendation: The auditor recommended the Organization submit the unfiled Data Collection Forms , and implement a procedure to ensure the Data Collection Form is completed and submitted timely. Action Taken: We concur with the recommendation, and it will be implemented within 30 days of receiving the auditor?s report. If the Department of Agriculture ? Rural Development has questions regarding this plan, please call Kelly Flood at (845)551-3024. Sincerely yours, Joseph Galante President
2018-001
FAC accepted this audit on July 22, 2020 — management decision was due January 22, 2021.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on July 20, 2020 — management decision was due January 20, 2021.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 20, 2020 — management decision was due January 20, 2021.
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