EIN: 160906150
UEI: Y6XNLNJZLHT8
161452557, 161660243, 222717130, 270995580, 341983355, 341988335, 455085747, 510646454 · unlinked EINs have no separate FAC filing
Audited by: Bonadio & Co., LLP
Oversight agency: 17 [Department of Labor]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 2024. 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 5, 2024 (758 days ago).
What is a management decision? →FAC accepted this audit on December 28, 2022 — management decision was due June 28, 2023.
Finding 2022-002 Program Department of the Treasury ? Passed though Monroe county Department of Social Services - COVID-19 - Emergency Rental Assistance Program ? Assistance Listing Number 21.023 ? Year Ended March 31, 2022 Condition Documentation of eligibility could not be verified for nine of 40 selections due to a number of factors, including: 1) One recipient indicated on a prescreen question that they had not incurred any COVID-19 hardships, 2) Documentation could not be provided for five selections as to whether the landlord or management agent was the payee for the related disbursement or actually received the assistance, 3) One tenant received assistance in excess of the amount approved, and 4) The W-9 for a landlord who received an assistance payment was fraudulently presented. Criteria Eligibility for the program requires that certain base requirements be satisfied. Effect The cost of assistance may be disallowed. Context A sample of 40 disbursements totaling $121,277 was selected for audit from the grant totaling $3,184,594. Our testing identified questioned costs of $13,678. Our sample was not a statistically valid sample. Recommendation Urban League of Rochester, NY, Inc. should verify the eligibility of the assistance payments that could not be supported and ensure that recently developed processes and controls for this program are operating effectively. Questioned Costs $13,678
Show full finding ▾Hide full finding ▴Finding 2022-002 Program Department of the Treasury ? Passed though Monroe county Department of Social Services - COVID-19 - Emergency Rental Assistance Program ? Assistance Listing Number 21.023 ? Year Ended March 31, 2022 Condition Documentation of eligibility could not be verified for nine of 40 selections due to a number of factors, including: 1) One recipient indicated on a prescreen question that they had not incurred any COVID-19 hardships, 2) Documentation could not be provided for five selections as to whether the landlord or management agent was the payee for the related disbursement or actually received the assistance, 3) One tenant received assistance in excess of the amount approved, and 4) The W-9 for a landlord who received an assistance payment was fraudulently presented. Criteria Eligibility for the program requires that certain base requirements be satisfied. Effect The cost of assistance may be disallowed. Context A sample of 40 disbursements totaling $121,277 was selected for audit from the grant totaling $3,184,594. Our testing identified questioned costs of $13,678. Our sample was not a statistically valid sample. Recommendation Urban League of Rochester, NY, Inc. should verify the eligibility of the assistance payments that could not be supported and ensure that recently developed processes and controls for this program are operating effectively. Questioned Costs $13,678
Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will verify the eligibility of the assistance payments that could not be located. We will also continue to self-audit payments to ensure program eligibility.
FAC accepted this audit on May 3, 2022 — management decision was due November 3, 2022.
Finding 2021-002 Program U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, CFDA No. 14.181. Condition The March 31, 2021 surplus cash available was not deposited for Blossom Village Housing Development Fund Corporation (Blossom Village) and Corn Hill Housing Development Fund Corporation (Corn Hill) to the residual receipts accounts within 60 days after year-end. Criteria The HUD regulatory agreement states all surplus cash available at the end of an annual fiscal period must be deposited in the residual receipts account within 60 days after the end of the annual fiscal period in which the receipts were generated. Effect Failure to comply with the required residual receipt deposit timeline is an instance of noncompliance with the regulatory agreement. Recommendation We recommend the Organization establish procedures to ensure surplus cash is deposited to the residual receipts account on a timely basis. Reporting Views of Responsible Officials Management agrees with the condition and will establish procedures to ensure surplus cash is deposited on a timely basis in accordance with the regulatory agreement.
Show full finding ▾Hide full finding ▴Finding 2021-002 Program U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, CFDA No. 14.181. Condition The March 31, 2021 surplus cash available was not deposited for Blossom Village Housing Development Fund Corporation (Blossom Village) and Corn Hill Housing Development Fund Corporation (Corn Hill) to the residual receipts accounts within 60 days after year-end. Criteria The HUD regulatory agreement states all surplus cash available at the end of an annual fiscal period must be deposited in the residual receipts account within 60 days after the end of the annual fiscal period in which the receipts were generated. Effect Failure to comply with the required residual receipt deposit timeline is an instance of noncompliance with the regulatory agreement. Recommendation We recommend the Organization establish procedures to ensure surplus cash is deposited to the residual receipts account on a timely basis. Reporting Views of Responsible Officials Management agrees with the condition and will establish procedures to ensure surplus cash is deposited on a timely basis in accordance with the regulatory agreement.
Finding 2021-002: Section 811, CFDA 14.181 The March 31, 2021 surplus cash available was not deposited for Blossom Village Housing Development Fund Corporation (Blossom Village) and Corn Hill Housing Development Fund Corporation (Corn Hill) to the residual receipts accounts within 60 days after year-end. Recommendation: The auditors recommended the Organization establish procedures to ensure surplus cash is deposited to the residual receipts account on a timely basis. Action Taken: Management agrees with the condition and will establish procedures to ensure surplus cash is deposited on a timely basis in accordance with the regulatory agreement. Dr. Seanelle Hawkins, CEO, will assume responsibility for implementation by March 31, 2022.
Finding 2021-003 Program U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, CFDA No. 14.181. Condition A lease agreement could not be located for one of Blossom Village?s tenants, as required by the HUD Regulatory Agreement. The total sample size for testing was four tenants. Criteria Tenant lease agreements should be maintained as established by HUD requirements. Effect Failure to comply with maintenance of tenant lease agreements is an instance of noncompliance with the regulatory agreement. Recommendation We recommend the Organization establish procedures for maintaining the tenant lease agreement, as required. Reporting Views of Responsible Officials Management agrees with the condition and will establish procedures to ensure all tenant lease agreements are maintained in accordance with the regulatory agreement.
Show full finding ▾Hide full finding ▴Finding 2021-003 Program U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, CFDA No. 14.181. Condition A lease agreement could not be located for one of Blossom Village?s tenants, as required by the HUD Regulatory Agreement. The total sample size for testing was four tenants. Criteria Tenant lease agreements should be maintained as established by HUD requirements. Effect Failure to comply with maintenance of tenant lease agreements is an instance of noncompliance with the regulatory agreement. Recommendation We recommend the Organization establish procedures for maintaining the tenant lease agreement, as required. Reporting Views of Responsible Officials Management agrees with the condition and will establish procedures to ensure all tenant lease agreements are maintained in accordance with the regulatory agreement.
Finding 2021-003: Section 811, CFDA 14.181 A lease agreement could not be located for one of Blossom Village?s tenants, as required by the HUD Regulatory Agreement. The total sample size for testing was four tenants. Recommendation: The auditors recommended the Organization establish procedures for maintaining tenant lease agreement, as required. Action Taken: Management agrees with the condition and will establish procedures to ensure all tenant lease agreements are maintained in accordance with the regulatory agreement. Dr. Seanelle Hawkins, CEO, will assume responsibility for implementation by March 31, 2022.
Finding 2021-004 Programs U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, CFDA No. 14.181. U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for the Elderly (Section 202) and Project Rental Assistance, CFDA No. 14.157. Condition Blossom did not prepare a HUD-50059, Owner?s Certification of Compliance with HUD?s Tenant Eligibility and Rent Procedures, for three of its tenants before the tenant?s anniversary date, as required by HUD. Corn Hill, East River Road Housing Development Fund Corporation, and West Henrietta Housing Development Fund Corporation did not prepare a HUD-50059 for one of their tenants before the tenant?s anniversary date, as required by HUD. The total sample size for testing was ten tenants. Criteria Tenant recertifications should be completed and maintained as required by HUD requirements. Effect Failure to comply with the annual recertification process is an instance of noncompliance with the regulatory agreement. Recommendation We recommend the Organization establish procedures to ensure that the annual recertifications are performed on a timely basis in accordance with HUD requirements. Reporting Views of Responsible Officials Management agrees with the condition and will establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement.
Show full finding ▾Hide full finding ▴Finding 2021-004 Programs U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, CFDA No. 14.181. U.S. Department of Housing and Urban Development (HUD) ? Supportive Housing for the Elderly (Section 202) and Project Rental Assistance, CFDA No. 14.157. Condition Blossom did not prepare a HUD-50059, Owner?s Certification of Compliance with HUD?s Tenant Eligibility and Rent Procedures, for three of its tenants before the tenant?s anniversary date, as required by HUD. Corn Hill, East River Road Housing Development Fund Corporation, and West Henrietta Housing Development Fund Corporation did not prepare a HUD-50059 for one of their tenants before the tenant?s anniversary date, as required by HUD. The total sample size for testing was ten tenants. Criteria Tenant recertifications should be completed and maintained as required by HUD requirements. Effect Failure to comply with the annual recertification process is an instance of noncompliance with the regulatory agreement. Recommendation We recommend the Organization establish procedures to ensure that the annual recertifications are performed on a timely basis in accordance with HUD requirements. Reporting Views of Responsible Officials Management agrees with the condition and will establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement.
Finding 2021-004: Section 811, CFDA 14.181 and Section 202, CFDA 14.157 Blossom did not prepare a HUD-50059, Owner?s Certification of Compliance with HUD?s Tenant Eligibility and Rent Procedures, for three of its tenants before the tenant?s anniversary date, as required by HUD. Corn Hill, East River Road Housing Development Fund Corporation, and West Henrietta Housing Development Fund Corporation did not prepare a HUD-50059 for one of their tenants before the tenant?s anniversary date, as required by HUD. The total sample size for testing was ten tenants. Recommendation: The auditors recommended the Organization establish procedures to ensure that the annual recertifications are performed on a timely basis in accordance with HUD requirements. Action Taken: Management agrees with the condition and will establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement. Dr. Seanelle Hawkins, CEO, will assume responsibility for implementation by March 31, 2022.
FAC accepted this audit on July 15, 2020 — management decision was due January 15, 2021.
FAC accepted this audit on July 16, 2019 — management decision was due January 16, 2020.
FAC accepted this audit on July 8, 2018 — management decision was due January 8, 2019.
FAC accepted this audit on September 19, 2017 — management decision was due March 19, 2018.
FAC accepted this audit on October 30, 2016 — management decision was due April 30, 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.
Browse other Single Audit organizations in New York →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
