EIN: 146003864
UEI: EZH3HTMNRMS8
Audited by: RBT CPAs, LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 29, 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 June 29, 2026 (71 days ago).
What is a management decision? →During review of the Housing Choice Voucher tenant files, RBT noted that the Authority did not establish appropriate controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not establish controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. Effect: Potential loss of funding due to noncompliance or additional noncompliance if a control is missed. Questioned Costs: None identified. Perspective: Although the Authority was in compliance with the noted compliance attributes, none of the 60 tenant files selected for testing contained documentation of the internal controls performed. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends the Authority establish a checklist for the Housing Coordinators to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the Housing Coordinator preparing the checklist and a reviewer and maintained in the tenant’s file. This checklist will serve as documentation that all compliance requirements were verified for the tenant. Auditee’s Response: See corrective action plan.
Show full finding ▾Hide full finding ▴2025-001 – Documentation of Controls U.S. Department of Housing and Urban Development 14.871 – Section 8 Housing Choice Vouchers E. Eligibility, L. Reporting, and N. Special Tests and Provisions – Significant Deficiency Condition: During review of the Housing Choice Voucher tenant files, RBT noted that the Authority did not establish appropriate controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not establish controls over Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections. Effect: Potential loss of funding due to noncompliance or additional noncompliance if a control is missed. Questioned Costs: None identified. Perspective: Although the Authority was in compliance with the noted compliance attributes, none of the 60 tenant files selected for testing contained documentation of the internal controls performed. Repeat Finding: Not a repeat finding. Recommendation: RBT recommends the Authority establish a checklist for the Housing Coordinators to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the Housing Coordinator preparing the checklist and a reviewer and maintained in the tenant’s file. This checklist will serve as documentation that all compliance requirements were verified for the tenant. Auditee’s Response: See corrective action plan.
Based on the initial findings by the team at RBT while auditing Housing Choice Voucher (HCV) tenant income certification files, Schenectady Municipal Housing Authority (SMHA) immediately implemented the use of a check list to be used by SMHA occupancy specialists. The check list is to be placed in each file and is made up of each compliance requirement for income certification with an area for the specialist initial once completed. This checklist services as documentation that all compliance requirements are met and verified for a tenant household. In addition to this immediate change with our HCV program and process, SMHA has implemented the use of this checklist with our Public Housing program and its tenant income certification documentation. Immediate supervisors will review completed files to verify use of these checklists, using them to teach and coach occupancy specialists in the income certification process.
FAC accepted this audit on November 19, 2024 — management decision was due May 19, 2025.
FAC accepted this audit on December 29, 2022 — management decision was due June 29, 2023.
FAC accepted this audit on June 30, 2022 — management decision was due December 30, 2022.
FAC accepted this audit on June 10, 2021 — management decision was due December 10, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
FAC accepted this audit on December 27, 2017 — management decision was due June 27, 2018.
FAC accepted this audit on December 21, 2016 — management decision was due June 21, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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