EIN: 160927475
UEI: HLY7Y4C9JNH6
Audited by: EFPR GROUP, CPAS, PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 22, 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 22, 2026 (69 days ago).
What is a management decision? →During our review of tenant rent calculations under the Section 8 Housing Choice Voucher Program, we identified an instance where a tenant received an overpayment of housing assistance payments because the Agency did not process a change in the tenant’s rent amount. Criteria: The Agency is required to calculate housing assistance payments in accordance with HUD regulations and adjust accordingly when changes in rent occur. Cause: The Agency did not properly include the correct housing assistance payment on the HAP contract amendment notice when a change in rent occurred. Effect of Condition: The tenant received housing assistance exceeding the amount for which they were eligible. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: The Agency should review the procedures in place in regards to the HAP contract amendment notices and the steps for the reflection of changes in rent amounts. These procedures should be updated as necessary and all individuals involved should be trained accordingly. Views of Responsible Officials and Planned Corrective Actions: The Agency agrees with the above finding and has since made the appropriate rental adjustment to the tenant’s record. The overpayment to the landlord has been recouped. This error occurred in a tenant file at a blended-occupancy project with 30+ Section 8 participants and a tiered rent structure. The landlord’s rent increase request was complex, which contributed to the error. To prevent similar issues in the future, staff will conduct a detailed review of each tenant file at the time an increase request is submitted. Any outliers will be identified, and clear notes will be entered in the file to help avoid recurrence.
Show full finding ▾Hide full finding ▴2025-001 - Section 8 Housing Choice Voucher - Assistance Listing No. 14.871; Grant Period - For the year ended September 30, 2025. Condition: During our review of tenant rent calculations under the Section 8 Housing Choice Voucher Program, we identified an instance where a tenant received an overpayment of housing assistance payments because the Agency did not process a change in the tenant’s rent amount. Criteria: The Agency is required to calculate housing assistance payments in accordance with HUD regulations and adjust accordingly when changes in rent occur. Cause: The Agency did not properly include the correct housing assistance payment on the HAP contract amendment notice when a change in rent occurred. Effect of Condition: The tenant received housing assistance exceeding the amount for which they were eligible. Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: The Agency should review the procedures in place in regards to the HAP contract amendment notices and the steps for the reflection of changes in rent amounts. These procedures should be updated as necessary and all individuals involved should be trained accordingly. Views of Responsible Officials and Planned Corrective Actions: The Agency agrees with the above finding and has since made the appropriate rental adjustment to the tenant’s record. The overpayment to the landlord has been recouped. This error occurred in a tenant file at a blended-occupancy project with 30+ Section 8 participants and a tiered rent structure. The landlord’s rent increase request was complex, which contributed to the error. To prevent similar issues in the future, staff will conduct a detailed review of each tenant file at the time an increase request is submitted. Any outliers will be identified, and clear notes will be entered in the file to help avoid recurrence.
Views of Responsible Officials and Planned Corrective Actions: The Agency agrees with the above finding and has since made the appropriate rental adjustment to the tenant’s record. The overpayment to the landlord has been recouped. This error occurred in a tenant file at a blended-occupancy project with 30+ Section 8 participants and a tiered rent structure. The landlord’s rent increase request was complex, which contributed to the error. To prevent similar issues in the future, staff will conduct a detailed review of each tenant file at the time an increase request is submitted. Any outliers will be identified, and clear notes will be entered in the file to help avoid recurrence.
FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
FAC accepted this audit on January 4, 2022 — management decision was due July 4, 2022.
During our testwork, we noted there was no depository agreement with Canandaigua National Bank. Criteria: Under the special tests requirement for the Section 8 Housing Choice Vouchers Program (Assistance Listing No. 14.871), the Agency is required to enter into General Depository Agreements with their financial institution using the HUD-51999 (OMB No. 2577-0075) or a form as required by HUD in the Annual Contributions Contract (ACC). The agreements serve as safe guards for federal funds and provide third-party rights to HUD (Section 9 of the ACC). Cause: The Agency was unable to acquire a General Depository Agreement with the financial institution. Effect: The Authority was not in compliance with the type of requirement listed. Questioned Costs: None identified. Recommendation: We recommend the Agency contact their financial institution to obtain a General Depository Agreement with Canandaigua National Bank using HUD-51999 Form. We noted that the Agency is currently in discussions with their financial institution to resolve this matter. Management?s Response: The Required General Depository Agreement, HUD-51999 was presented to the Agency Board for approval at the December 20, 2021 meeting. Upon approval and execution, the form will be provided to HUD to resolve this deficiency.
Show full finding ▾Hide full finding ▴FINDING 2021-001 - SPECIAL TESTS AND PROVISIONS - DEPOSITORY AGREEMENTS - HOUSING VOUCHER CLUSTER - SECTION 8 HOUSING CHOICE VOUCHERS - ASSISTANCE LISTING 14.871 Condition: During our testwork, we noted there was no depository agreement with Canandaigua National Bank. Criteria: Under the special tests requirement for the Section 8 Housing Choice Vouchers Program (Assistance Listing No. 14.871), the Agency is required to enter into General Depository Agreements with their financial institution using the HUD-51999 (OMB No. 2577-0075) or a form as required by HUD in the Annual Contributions Contract (ACC). The agreements serve as safe guards for federal funds and provide third-party rights to HUD (Section 9 of the ACC). Cause: The Agency was unable to acquire a General Depository Agreement with the financial institution. Effect: The Authority was not in compliance with the type of requirement listed. Questioned Costs: None identified. Recommendation: We recommend the Agency contact their financial institution to obtain a General Depository Agreement with Canandaigua National Bank using HUD-51999 Form. We noted that the Agency is currently in discussions with their financial institution to resolve this matter. Management?s Response: The Required General Depository Agreement, HUD-51999 was presented to the Agency Board for approval at the December 20, 2021 meeting. Upon approval and execution, the form will be provided to HUD to resolve this deficiency.
Management?s Response: The Required General Depository Agreement, HUD-51999 was presented to the Agency Board for approval at the December 20, 2021 meeting. Upon approval and execution, the form will be provided to HUD to resolve this deficiency.
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 3, 2019 — management decision was due July 3, 2019.
FAC accepted this audit on January 1, 2018 — management decision was due July 1, 2018.
FAC accepted this audit on January 17, 2017 — management decision was due July 17, 2017.
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