EIN: 161123107
UEI: CPEUATLLKD18
Audited by: Bonadio & Co., LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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 March 25, 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 September 25, 2026 (23 days from today).
What is a management decision? →FAC accepted this audit on April 14, 2025 — management decision was due October 14, 2025.
Unit inspections were not performed during the year. Context: We reviewed 15 tenant files for documentation of unit inspections. Cause: Edward T. Boyle Center did not ensure unit inspections were performed during the year. Effect: The tenant’s unit may not be in a decent, safe, and sanitary condition. Recommendation: We recommend that Edward T. Boyle Center resume unit inspections and ensure those inspections are properly documented in the tenant files. Views of management and planned corrective action: Edward T. Boyle Center has resumed unit inspections and will ensure those inspections are properly documented in the tenant files.
Show full finding ▾Hide full finding ▴Finding 2023-001 (Repeat Finding): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 and Section 8 Project-Based Cluster – Project Based Rental Assistance (PBRA), Federal Assistance Listing Number 14.195 Criteria: The HUD Handbook requires owners to perform and document inspections of each unit on at least an annual basis. Condition: Unit inspections were not performed during the year. Context: We reviewed 15 tenant files for documentation of unit inspections. Cause: Edward T. Boyle Center did not ensure unit inspections were performed during the year. Effect: The tenant’s unit may not be in a decent, safe, and sanitary condition. Recommendation: We recommend that Edward T. Boyle Center resume unit inspections and ensure those inspections are properly documented in the tenant files. Views of management and planned corrective action: Edward T. Boyle Center has resumed unit inspections and will ensure those inspections are properly documented in the tenant files.
Audit period: January 1, 2024 – December 31, 2024 The finding from the 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001 (Repeat Finding): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we resume unit inspections and ensure those inspections are properly documented in the tenant files. Action Taken: We are currently in the process of completing and documenting unit inspections. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Anticipated Completion Date: April 2025
2023-001
FAC accepted this audit on April 19, 2024 — management decision was due October 19, 2024.
Unit inspections were not performed during the year. Context: We reviewed 15 tenant files for documentation of unit inspections. Cause: Edward T. Boyle Center did not ensure unit inspections were performed during the year. Effect: The tenant’s unit may not be in a decent, safe, and sanitary condition. Recommendation: We recommend that Edward T. Boyle Center resume unit inspections and ensure those inspections are properly documented in the tenant files. Views of management and planned corrective action: Edward T. Boyle Center has resumed unit inspections and will ensure those inspections are properly documented in the tenant files.
Show full finding ▾Hide full finding ▴Finding 2023-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Criteria: The HUD Handbook requires owners to perform and document inspections of each unit on at least an annual basis. Condition: Unit inspections were not performed during the year. Context: We reviewed 15 tenant files for documentation of unit inspections. Cause: Edward T. Boyle Center did not ensure unit inspections were performed during the year. Effect: The tenant’s unit may not be in a decent, safe, and sanitary condition. Recommendation: We recommend that Edward T. Boyle Center resume unit inspections and ensure those inspections are properly documented in the tenant files. Views of management and planned corrective action: Edward T. Boyle Center has resumed unit inspections and will ensure those inspections are properly documented in the tenant files.
U.S. Department of Housing and Urban Development PFI Housing Company of Auburn, Inc. (Edward T. Boyle Center), HUD Project No. 014-1161 respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: January 1, 2023 – December 31, 2023 The findings from the 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we resume unit inspections and ensure those inspections are properly documented in the tenant files. Action Taken: We are currently in the process of completing and documenting unit inspections. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Anticipated Completion Date: March 2024
FAC accepted this audit on April 11, 2023 — management decision was due October 11, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
The required deposit of $15,586 as of December 31, 2020 to the residual receipts reserve account was made at the incorrect amount. The deposit was made in the amount of $14,243. Context: We reviewed the residual receipts deposits during the year. Cause: Edward T. Boyle Center?s initial surplus cash calculation required a deposit of $14,243. As a part of the 2020 audit process, an audit adjustment of $1,343 increased the required deposit to $15,586. Effect: Edward T. Boyle Center is not in compliance with the HUD Regulatory Agreement as it relates to the management of the residual receipts reserve. Recommendation: Edward T. Boyle Center should make the additional required deposit of $1,343 to the residual receipts reserve account. Views of management and planned corrective action: Edward T. Boyle Center agrees with the finding and the auditor?s recommendations have been adopted.
Show full finding ▾Hide full finding ▴Finding 2021-001: Section 8 Project-Based Cluster, Section 8 Housing Assistance Program Payments, Federal Assistance Listing Number 14.195 and Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, federal Assistance Listing Number 14.155 Criteria: Edward T. Boyle Center is required to determine surplus cash requirements annually. If surplus cash exists, the amount must be transferred from the operating account to the residual receipts account within 60 days of the Project?s fiscal year-end. Condition: The required deposit of $15,586 as of December 31, 2020 to the residual receipts reserve account was made at the incorrect amount. The deposit was made in the amount of $14,243. Context: We reviewed the residual receipts deposits during the year. Cause: Edward T. Boyle Center?s initial surplus cash calculation required a deposit of $14,243. As a part of the 2020 audit process, an audit adjustment of $1,343 increased the required deposit to $15,586. Effect: Edward T. Boyle Center is not in compliance with the HUD Regulatory Agreement as it relates to the management of the residual receipts reserve. Recommendation: Edward T. Boyle Center should make the additional required deposit of $1,343 to the residual receipts reserve account. Views of management and planned corrective action: Edward T. Boyle Center agrees with the finding and the auditor?s recommendations have been adopted.
CORRECTIVE ACTION PLAN U.S. Department of Housing and Urban Development PFI Housing Company of Auburn, Inc. (Edward T. Boyle Center), HUD Project No. 014-1161 respectfully submits the following corrective action plan for the year ended December 31, 2021. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: January 1, 2021 ? December 31, 2021 The findings from the 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT None FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Finding 2021-001: Section 8 Project-Based Cluster, Section 8 Housing Assistance Program Payments, Federal Assistance Listing Number 14.195 and Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Edward T. Boyle Center should make the additional required deposit of $1,343 to the residual receipts reserve account. Action Taken: We have made the additional required deposit. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Completion Date: March 2022
Unit inspections were not performed during the year. Context: We reviewed 15 tenant files for documentation of unit inspections. Cause: Edward T. Boyle Center did not ensure unit inspections continued through COVID. Effect: The tenant?s unit may not be in a decent, safe, and sanitary condition. Recommendation: We recommend that Edward T. Boyle Center resume unit inspections and ensure those inspections are properly documented in the tenant files. Views of management and planned corrective action: Edward T. Boyle Center has resumed unit inspections and will ensure those inspections are properly documented in the tenant files.
Show full finding ▾Hide full finding ▴Finding 2021-002: Section 8 Project-Based Cluster, Section 8 Housing Assistance Program Payments, Federal Assistance Listing Number 14.195 and Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Criteria: The HUD Handbook requires owners to perform and document inspections of each unit on at least an annual basis. Condition: Unit inspections were not performed during the year. Context: We reviewed 15 tenant files for documentation of unit inspections. Cause: Edward T. Boyle Center did not ensure unit inspections continued through COVID. Effect: The tenant?s unit may not be in a decent, safe, and sanitary condition. Recommendation: We recommend that Edward T. Boyle Center resume unit inspections and ensure those inspections are properly documented in the tenant files. Views of management and planned corrective action: Edward T. Boyle Center has resumed unit inspections and will ensure those inspections are properly documented in the tenant files.
Finding 2021-002: Section 8 Project-Based Cluster, Section 8 Housing Assistance Program Payments, Federal Assistance Listing Number 14.195 and Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we resume unit inspections and ensure those inspections are properly documented in the tenant files. Action Taken: We are currently in the process of completing and documenting unit inspections. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Anticipated Completion Date: March 2022
FAC accepted this audit on April 11, 2021 — management decision was due October 11, 2021.
The required deposit of surplus cash of $1,317 as of December 30, 2019 to the residual receipts reserve account was not made within the required 60 days following the balance sheet date. b. Criteria: Edward T. Boyle Center is required to determine surplus cash requirements annually. If surplus cash exists, the amount must be transferred from the operating account to the residual receipts account within 60 days of the project?s fiscal year-end. c. Effect of Condition: The project is not in compliance with the HUD Regulatory Agreement as it relates to the management of the residual receipts reserve. d. Cause of Condition: The deposit was made 58 days late due to an oversight by the managing agent. e. Recommendation: Edward T. Boyle Center should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. f. Views of Responsible Officials and Planned Corrective Action: Edward T. Boyle Center agrees with the finding and the auditor?s recommendations have been adopted.
Show full finding ▾Hide full finding ▴a. Statement of Condition: The required deposit of surplus cash of $1,317 as of December 30, 2019 to the residual receipts reserve account was not made within the required 60 days following the balance sheet date. b. Criteria: Edward T. Boyle Center is required to determine surplus cash requirements annually. If surplus cash exists, the amount must be transferred from the operating account to the residual receipts account within 60 days of the project?s fiscal year-end. c. Effect of Condition: The project is not in compliance with the HUD Regulatory Agreement as it relates to the management of the residual receipts reserve. d. Cause of Condition: The deposit was made 58 days late due to an oversight by the managing agent. e. Recommendation: Edward T. Boyle Center should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. f. Views of Responsible Officials and Planned Corrective Action: Edward T. Boyle Center agrees with the finding and the auditor?s recommendations have been adopted.
Condition: The required deposit of surplus cash of $1,317 as of December 31, 2019 to the residual receipts reserve account was not made within the required 60 days following the balance sheet date. Recommendation: Edward T. Boyle Center should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action Taken: Edward T. Boyle Center agrees with the finding and going forward will make every effort to make the surplus cash deposit within the required 60-day period following the fiscal year-end. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call David Filipski at (315) 424-1821.
FAC accepted this audit on April 5, 2020 — management decision was due October 5, 2020.
FAC accepted this audit on April 3, 2019 — management decision was due October 3, 2019.
FAC accepted this audit on June 24, 2018 — management decision was due December 24, 2018.
FAC accepted this audit on March 16, 2017 — management decision was due September 16, 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.
