EIN: 156000416
UEI: TXMLVC8GKRV9
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 27, 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 August 27, 2026 (1 day from today).
What is a management decision? →The City does not have a process to appropriately identify HOME-assisted rental units on which housing quality inspections are due. As a result, the City did not comply with Uniform Guidance requirements related to inspection of HOME-assisted rental units. Effect: The City was not in compliance with Special Tests and Provisions, Section 5 – Housing Quality Standards of the HOME program as stated in the Uniform Guidance. Recommendation: The City should develop policies and procedures to ensure that HOME-assisted rental housing projects are inspected no less than 1) every three years for projects containing one to four units, 2) every two years for projects containing five to 25 units, 3) every year for projects containing 26 or more units. The City should maintain documentation of inspections performed and create a system to track latest inspection dates for all HOME-assisted rental housing projects.
Show full finding ▾Hide full finding ▴Reference Number: 2025-005 U.S. Department of Housing and Urban Development Home Investment Partnerships Program (HOME) 14.239 Program Year: 2025 Criteria: According to the Uniform Guidance in CFR Part 200, Part IV, Special Tests and Provisions, Section 5 – Housing Quality Standards, participating entities in the HOME program must perform on-site inspections of HOME-assisted rental units to determine compliance with property standards and verify information submitted by property owners is accurate. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Cause/Condition: The City does not have a process to appropriately identify HOME-assisted rental units on which housing quality inspections are due. As a result, the City did not comply with Uniform Guidance requirements related to inspection of HOME-assisted rental units. Effect: The City was not in compliance with Special Tests and Provisions, Section 5 – Housing Quality Standards of the HOME program as stated in the Uniform Guidance. Recommendation: The City should develop policies and procedures to ensure that HOME-assisted rental housing projects are inspected no less than 1) every three years for projects containing one to four units, 2) every two years for projects containing five to 25 units, 3) every year for projects containing 26 or more units. The City should maintain documentation of inspections performed and create a system to track latest inspection dates for all HOME-assisted rental housing projects.
The City remains committed to complying with Uniform Guidance requirements and acknowledges the importance of strengthening internal controls related to the inspection process. To support this effort, a centralized tracking system will be implemented to monitor inspection deadlines for all HOME-assisted rental units. The City will also enhance its policies and procedures to clearly define staff responsibilities, inspection scheduling protocols, documentation standards, and required follow-up actions for units found to be out of compliance. Expected Completion: June 30, 2026 Responsible Contact Person: Michael Cannizzaro, Commissioner of Finance, 315-448-8323
2024-005
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
Reference Number: 2024-005 U.S. Department of Housing and Urban Development Home Investment Partnerships Program (HOME) 14.239 Criteria: According to the Uniform Guidance in CFR Part 200, Part IV, Special Tests and Provisions, Section 5 – Housing Quality Standards, participating entities in the HOME program must perform on-site inspections of HOME-assisted rental units to determine compliance with property standards and verify information submitted by property owners is accurate. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Effect: The City was not in compliance with Special Tests and Provisions, Section 5 – Housing Quality Standards of the HOME program as stated in the Uniform Guidance. Recommendation: The City should develop policies and procedures to ensure that HOME-assisted rental housing projects are inspected no less than 1) every three years for projects containing one to four units, 2) every two years for projects containing five to 25 units, 3) every year for projects containing 26 or more units. The City should maintain documentation of inspections performed and create a system to track latest inspection dates for all HOME-assisted rental housing projects.
Show full finding ▾Hide full finding ▴Reference Number: 2024-005 U.S. Department of Housing and Urban Development Home Investment Partnerships Program (HOME) 14.239 Criteria: According to the Uniform Guidance in CFR Part 200, Part IV, Special Tests and Provisions, Section 5 – Housing Quality Standards, participating entities in the HOME program must perform on-site inspections of HOME-assisted rental units to determine compliance with property standards and verify information submitted by property owners is accurate. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Effect: The City was not in compliance with Special Tests and Provisions, Section 5 – Housing Quality Standards of the HOME program as stated in the Uniform Guidance. Recommendation: The City should develop policies and procedures to ensure that HOME-assisted rental housing projects are inspected no less than 1) every three years for projects containing one to four units, 2) every two years for projects containing five to 25 units, 3) every year for projects containing 26 or more units. The City should maintain documentation of inspections performed and create a system to track latest inspection dates for all HOME-assisted rental housing projects.
The City is committed to maintaining compliance with the Uniform Guidance requirements and recognizes the need to strengthen internal controls related to the inspection process. A centralized tracking system will be developed to monitor inspection due dates for all HOME-assisted rental units. Improved policies and procedures will be established that outline staff responsibilities, scheduling protocols, documentation requirements, and follow-up actions for non-compliant units. Expected Completion: June 30, 2025 Responsible Contact Person: Michael Cannizzaro, Commissioner of Finance, 315-448-8323
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Show full finding ▾Hide full finding ▴Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
The City is actively developing improved processes and procedures around procurement, including reviewing the current process and identifying potential technology enhancements. The City is implementing a digital platform (OpenGov) to help modernize procurement operations. The technology will streamline bid and RFP publications, approvals and contract oversight while ultimately, creating a standard and consistent procurement process. A centralized digital repository will be utilized to store and track all procurement documents to ensure accessibility and compliance. Expected Completion: June 30, 2025 Responsible Contact Person: Michael Cannizzaro, Commissioner of Finance, 315-448-8323
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
Criteria: Internal controls over compliance should be properly designed, implemented and monitored to ensure compliance with the requirements of federal award programs. Effect: Cases were identified wherein the City elected to waive the competitive bidding process based on a sole source vendor without retaining documentation of factors qualifying the purchase as sole source and efforts to obtain competition prior to approval of the purchase. Context: Sole source awards lacking documentation were noted in 2 of 25 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should implement and use a standard process to document the justification of sole source acquisitions when full and open competition is not practical. This documentation should be included as part of the approval process when waiving the competitive bidding process.
Show full finding ▾Hide full finding ▴Criteria: Internal controls over compliance should be properly designed, implemented and monitored to ensure compliance with the requirements of federal award programs. Effect: Cases were identified wherein the City elected to waive the competitive bidding process based on a sole source vendor without retaining documentation of factors qualifying the purchase as sole source and efforts to obtain competition prior to approval of the purchase. Context: Sole source awards lacking documentation were noted in 2 of 25 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should implement and use a standard process to document the justification of sole source acquisitions when full and open competition is not practical. This documentation should be included as part of the approval process when waiving the competitive bidding process.
The City is actively developing improved processes and procedures around procurement, including reviewing the current process and identifying potential technology enhancements. The City is currently in the process of revising the procurement manual to establish a standard process. Additionally, the City is undergoing additional training for all employees involved in the procurement process.
Criteria: Internal controls over compliance should be properly designed, implemented and monitored to ensure compliance with the requirements of federal award programs. Effect: Cases were identified wherein the City elected to waive the competitive bidding process based on a sole source vendor without retaining documentation of factors qualifying the purchase as sole source and efforts to obtain competition prior to approval of the purchase. Context: Sole source awards lacking documentation were noted in 2 of 25 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should implement and use a standard process to document the justification of sole source acquisitions when full and open competition is not practical. This documentation should be included as part of the approval process when waiving the competitive bidding process.
Show full finding ▾Hide full finding ▴Criteria: Internal controls over compliance should be properly designed, implemented and monitored to ensure compliance with the requirements of federal award programs. Effect: Cases were identified wherein the City elected to waive the competitive bidding process based on a sole source vendor without retaining documentation of factors qualifying the purchase as sole source and efforts to obtain competition prior to approval of the purchase. Context: Sole source awards lacking documentation were noted in 2 of 25 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should implement and use a standard process to document the justification of sole source acquisitions when full and open competition is not practical. This documentation should be included as part of the approval process when waiving the competitive bidding process.
The City is actively developing improved processes and procedures around procurement, including reviewing the current process and identifying potential technology enhancements. The City is currently in the process of revising the procurement manual to establish a standard process. Additionally, the City is undergoing additional training for all employees involved in the procurement process.
FAC accepted this audit on February 11, 2021 — management decision was due August 11, 2021.
During our testing of compliance over reporting we found that the City did not submit the Section 3 Summary Report - Economic Opportunities for Low - and Very Low - Income Persons to HUD, before the HUD due date of July 30, 2020. The report was submitted on December 15, 2020. Effect:The City was not in compliance with this reporting requirement as the report was submitted after the due date. Recommendation:Policies and procedures should be developed, monitored, and documented by appropriate personnel to ensure compliance. These policies and procedures should include review and monitoring of the submission of the Section 3 Summary Report - Economic Opportunities for Low - and Very Low - Income Persons to ensure timely submission. Response: There were some delays getting the required data to the office that handles submission of the HUD 60002 report, mainly due to COVID-19 restrictions that interrupted normal collaboration and communication with the LEAD program manager. There were no alerts from HUD indicating the report was late and the staff relied on past experience prioritizing accuracy and completeness. Following this initial cycle, the staff will maintain a schedule to ensure the data is assembled and shared more timely and meet the deadline for the report going forward.
Show full finding ▾Hide full finding ▴Reference Number: 2020-002 U.S. Department of Housing and Urban Development: Lead Hazard Reduction Demonstration Grant Program 14.905 Criteria: The grantee is required to comply with reporting requirements of subpart E (section 3 of the Housing and Urban Development Act of 1968, 12 U.S.C SS. 1701u (Economic Opportunities for Low-and Very Low-Income Persons in Connection with Assisted Project)) and the HUD regulations at 24 CFR 135, which requires the grantee to submit form HUD 60002 (Section 3 Summary Report - Economic Opportunities for Low-and Very Low-Income Persons) annually. Cause/Condition: During our testing of compliance over reporting we found that the City did not submit the Section 3 Summary Report - Economic Opportunities for Low - and Very Low - Income Persons to HUD, before the HUD due date of July 30, 2020. The report was submitted on December 15, 2020. Effect:The City was not in compliance with this reporting requirement as the report was submitted after the due date. Recommendation:Policies and procedures should be developed, monitored, and documented by appropriate personnel to ensure compliance. These policies and procedures should include review and monitoring of the submission of the Section 3 Summary Report - Economic Opportunities for Low - and Very Low - Income Persons to ensure timely submission. Response: There were some delays getting the required data to the office that handles submission of the HUD 60002 report, mainly due to COVID-19 restrictions that interrupted normal collaboration and communication with the LEAD program manager. There were no alerts from HUD indicating the report was late and the staff relied on past experience prioritizing accuracy and completeness. Following this initial cycle, the staff will maintain a schedule to ensure the data is assembled and shared more timely and meet the deadline for the report going forward.
Financial Statement Findings Reference Number: 2020-001 Grants Management Criteria: Internal controls over financial reporting related to grants should be properly designed, implemented and monitored to ensure all material transactions are recorded properly. Cause/Condition: There is not centralized oversight and review over grants management. For example, the Department of Public Works, Department of Water, Department of Sewer, Police Department, Department of Neighborhood and Business Development, as well as other departments, have the authority to apply for, administer, and report to grantors. This has an impact on several funds such as special grants fund, water fund, capital projects fund and the general fund that account for the grant activity. It does not appear that the City has sufficient staffing to perform this function. Effect: An understatement of due from other governments and revenues in the water fund in the amount of $488,746 was identified as a result of the audit. The lack of centralized oversight also increases risk of noncompliance and delays in financial reporting information, including the preparation of the schedule of expenditures of federal awards. Recommendation: The City should consider hiring or designating certain individuals who possess the appropriate knowledge, skills and authority to oversee grants in all of the funds and departments of the City. This should include maintaining a detailed schedule of all grants approved with appropriate detail to ensure accurate and timely expenditure and reimbursement, compliance and reporting requirements related to grants. At fiscal year end, each grant should be evaluated for proper cutoff and matching of expenditures and revenues. Response: The City is in the process of centralizing grants management to improve accuracy, effectiveness, and efficiency in the areas of grant applications, management, reporting and compliance. As part of this plan, we will be hiring an individual to oversee all financial aspects of our grants. In addition, we are working on strengthening our internal controls over proper cutoff of revenues and expenditures at year-end. Expected Completion: October 2021 Contact: Bradley O?Connor, Commissioner of Finance, 315-448-8323 Federal Award Findings and Questioned Costs Reference Number: 2020-002 U.S. Department of Housing and Urban Development: Lead Hazard Reduction Demonstration Grant Program 14.905 Criteria: The grantee is required to comply with reporting requirements of subpart E (section 3 of the Housing and Urban Development Act of 1968, 12 U.S.C SS. 1701u (Economic Opportunities for Low-and Very Low-Income Persons in Connection with Assisted Project)) and the HUD regulations at 24 CFR 135, which requires the grantee to submit form HUD 60002 (Section 3 Summary Report - Economic Opportunities for Low-and Very Low-Income Persons) annually. Cause/Condition: During our testing of compliance over reporting we found that the City did not submit the Section 3 Summary Report - Economic Opportunities for Low - and Very Low - Income Persons to HUD, before the HUD due date of July 30, 2020. The report was submitted on December 15, 2020. Effect: The City was not in compliance with this reporting requirement as the report was submitted after the due date. Recommendation: Policies and procedures should be developed, monitored, and documented by appropriate personnel to ensure compliance. These policies and procedures should include review and monitoring of the submission of the Section 3 Summary Report - Economic Opportunities for Low - and Very Low - Income Persons to ensure timely submission. Response: There were some delays getting the required data to the office that handles submission of the HUD 60002 report, mainly due to COVID-19 restrictions that interrupted normal collaboration and communication with the LEAD program manager. There were no alerts from HUD indicating the report was late and the staff relied on past experience prioritizing accuracy and completeness. Following this initial cycle, the staff will maintain a schedule to ensure the data is assembled and shared more timely and meet the deadline for the report going forward. Questioned Costs: None Expected Completion: October 2021 Contact: Bradley O?Connor, Commissioner of Finance, 315-448-8323
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
GSA_MIGRATION
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