EIN: 161369088
UEI: CFD3ZFMMRAS6
Audited by: Bonadio & Co., LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 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 (21 days from today).
What is a management decision? →Lucille Manor Apartments did not hold an annual meeting of the board of directors during the fiscal year ended June 30, 2025. Context: This issue was entity‑wide and not limited to a single federal program. Cause: The Board did not prioritize or schedule the annual meeting due to competing operational priorities, and there were insufficient procedures to ensure compliance with statutory governance requirements (e.g., a corporate calendar with compliance checkpoints). Effect: Weakening of the control environment and governance oversight, increases the risk that noncompliance, errors, or irregularities may go undetected. Noncompliance with state corporate law requirements regarding annual meetings and the annual report of directors. Potential reputational and regulatory risk, including scrutiny from state regulators (e.g., NY Charities Bureau) and possible challenges in demonstrating effective oversight to federal pass‑through entities or awarding agencies. Recommendation: Schedule and hold an annual meeting of the board of directors and document minutes and the annual report of directors. Additionally, Lucille Manor Apartments should adopt a board governance calendar with statutory checkpoints (annual meeting, director elections, policy reviews) and assign responsibility for compliance tracking. Views of management and planned corrective action: The Board agrees with the finding. The board secretary will convene an annual meeting as soon as possible, minutes will be recorded and the annual report of directors prepared and filed with the corporate records in accordance with N‑PCL §519. A governance calendar will be implemented and monitored monthly.
Show full finding ▾Hide full finding ▴Finding 2025‑001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 and entity-wide Criteria: New York Not‑for‑Profit Corporation Law (N‑PCL) §519 requires non-profit organizations to have at least an annual meeting of the board of directors. Condition: Lucille Manor Apartments did not hold an annual meeting of the board of directors during the fiscal year ended June 30, 2025. Context: This issue was entity‑wide and not limited to a single federal program. Cause: The Board did not prioritize or schedule the annual meeting due to competing operational priorities, and there were insufficient procedures to ensure compliance with statutory governance requirements (e.g., a corporate calendar with compliance checkpoints). Effect: Weakening of the control environment and governance oversight, increases the risk that noncompliance, errors, or irregularities may go undetected. Noncompliance with state corporate law requirements regarding annual meetings and the annual report of directors. Potential reputational and regulatory risk, including scrutiny from state regulators (e.g., NY Charities Bureau) and possible challenges in demonstrating effective oversight to federal pass‑through entities or awarding agencies. Recommendation: Schedule and hold an annual meeting of the board of directors and document minutes and the annual report of directors. Additionally, Lucille Manor Apartments should adopt a board governance calendar with statutory checkpoints (annual meeting, director elections, policy reviews) and assign responsibility for compliance tracking. Views of management and planned corrective action: The Board agrees with the finding. The board secretary will convene an annual meeting as soon as possible, minutes will be recorded and the annual report of directors prepared and filed with the corporate records in accordance with N‑PCL §519. A governance calendar will be implemented and monitored monthly.
Finding 2024-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Condition: The required deposit of $7,387 for the year ended June 30, 2023 was made after the 60 day deadline. Recommendation: Lucille Manor Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Action Taken: Lucille Manor Apartments made the required payment in March 2024.
FAC accepted this audit on December 19, 2025 — management decision was due June 19, 2026.
During the audit, a sample of 4 tenant files were tested. It was noted that the executed lease and HUD Form 50059 were not properly signed and dated by the tenant as required by HUD regulations. Context: A sample of 4 tenant files were reviewed. Cause: There were several adjustments made to this tenant’s HUD Form 50059 with additional information being received. Effect: Failure to obtain proper signatures and dates on the lease and HUD Form 50059 may result in noncompliance with HUD requirements, inaccurate tenant eligibility documentation, and potential disallowance of housing assistance payments. Recommendation: Sacred Heart Apartments should implement a control procedure to verify that all leases and HUD Form 50059 certifications are fully signed and dated by both parties prior to move-in or recertification. Views of management and planned corrective action: Sacred Heart Apartments agrees with the finding and is undertaking a review of all tenant files.
Show full finding ▾Hide full finding ▴Finding 2025-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Criteria: HUD Handbook 4350.3 REV-1, Chapter 5, and 24 CFR Part 5 require that all tenant certifications (HUD Form 50059) and leases be fully executed by the tenant and owner/agent prior to move-in or recertification to ensure compliance with program eligibility and rent calculation requirements. Condition: During the audit, a sample of 4 tenant files were tested. It was noted that the executed lease and HUD Form 50059 were not properly signed and dated by the tenant as required by HUD regulations. Context: A sample of 4 tenant files were reviewed. Cause: There were several adjustments made to this tenant’s HUD Form 50059 with additional information being received. Effect: Failure to obtain proper signatures and dates on the lease and HUD Form 50059 may result in noncompliance with HUD requirements, inaccurate tenant eligibility documentation, and potential disallowance of housing assistance payments. Recommendation: Sacred Heart Apartments should implement a control procedure to verify that all leases and HUD Form 50059 certifications are fully signed and dated by both parties prior to move-in or recertification. Views of management and planned corrective action: Sacred Heart Apartments agrees with the finding and is undertaking a review of all tenant files.
U.S. Department of Housing and Urban Development Cicero Housing Development Fund Company, Inc. (Sacred Heart Apartments), HUD Project No. 014-11192 respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of independent public accounting firm: Bonadio & Co., LLP, 432 North Franklin Street #60, Syracuse, New York 13204 Audit period: April 1, 2024 – March 31, 2025 The finding from the 2025 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 2025-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Condition: During the audit, a sample of 4 tenant files were tested. It was noted that the executed lease and HUD Form 50059 were not properly signed and dated by the tenant as required by HUD regulations. Recommendation: Sacred Heart Apartments should implement a control procedure to verify that all leases and HUD Form 50059 certifications are fully signed and dated by both parties prior to move-in or recertification. Action Taken: Sacred Heart Apartments reviewed tenant files for required documentation. Completion Date: December 2025 Name of Contact Person Responsible for Corrective Action: John Lutz, Vice President of Finance, (315) 424-1821.
Sacred Heart Apartments did not hold an annual meeting of the board of directors during the fiscal year ended March 31, 2025. Context: This issue was entity‑wide and not limited to a single federal program. Cause: The Board did not schedule the annual meeting due to competing operational priorities, and there were insufficient procedures to ensure compliance with statutory governance requirements (e.g., a corporate calendar with compliance checkpoints). Effect: Weakening of the control environment and governance oversight increases the risk that noncompliance, errors, or irregularities may go undetected. Noncompliance with state corporate law requirements regarding annual meetings and the annual report of directors. Potential reputational and regulatory risk, including scrutiny from state regulators (e.g., NY Charities Bureau) and possible challenges in demonstrating effective oversight to federal pass‑through entities or awarding agencies. Recommendation: Schedule and hold an annual meeting of the board of directors and document minutes and the annual report of directors. Additionally, Sacred Heart Apartments should adopt a board governance calendar with statutory checkpoints (annual meeting, director elections, policy reviews) and assign responsibility for compliance tracking. Views of management and planned corrective action: The Board agrees with the finding. The board secretary will convene an annual meeting as soon as possible, minutes will be recorded and the annual report of directors prepared and filed with the corporate records in accordance with N‑PCL §519. A governance calendar will be implemented and monitored monthly.
Show full finding ▾Hide full finding ▴Finding 2025‑002: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 and entity-wide Criteria: New York Not‑for‑Profit Corporation Law (N‑PCL) §519 requires non-profit organizations to have at least an annual meeting of the board of directors. Condition: Sacred Heart Apartments did not hold an annual meeting of the board of directors during the fiscal year ended March 31, 2025. Context: This issue was entity‑wide and not limited to a single federal program. Cause: The Board did not schedule the annual meeting due to competing operational priorities, and there were insufficient procedures to ensure compliance with statutory governance requirements (e.g., a corporate calendar with compliance checkpoints). Effect: Weakening of the control environment and governance oversight increases the risk that noncompliance, errors, or irregularities may go undetected. Noncompliance with state corporate law requirements regarding annual meetings and the annual report of directors. Potential reputational and regulatory risk, including scrutiny from state regulators (e.g., NY Charities Bureau) and possible challenges in demonstrating effective oversight to federal pass‑through entities or awarding agencies. Recommendation: Schedule and hold an annual meeting of the board of directors and document minutes and the annual report of directors. Additionally, Sacred Heart Apartments should adopt a board governance calendar with statutory checkpoints (annual meeting, director elections, policy reviews) and assign responsibility for compliance tracking. Views of management and planned corrective action: The Board agrees with the finding. The board secretary will convene an annual meeting as soon as possible, minutes will be recorded and the annual report of directors prepared and filed with the corporate records in accordance with N‑PCL §519. A governance calendar will be implemented and monitored monthly.
Finding 2025-002: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 and entity-wide Recommendation: Our auditors recommended that we schedule and hold an annual meeting of the board of directors and document minutes and the annual report of directors. Additionally, they recommended that we adopt a board governance calendar with statutory checkpoints (annual meeting, director elections, policy reviews) and assign responsibility for compliance tracking. Action Taken: Sacred Heart Apartments has drafted an annual report of directors and are in the process of scheduling an annual meeting. Additionally, Sacred Heart Apartments has implemented a governance calendar and checklist. Name of Contact Person Responsible for Corrective Action: John Lutz, Vice President of Finance, (315) 424- 1821. Anticipated Completion Date: March 31, 2026
FAC accepted this audit on March 22, 2025 — management decision was due September 22, 2025.
The required deposit of $7,387 for the year ended June 30, 2023 was made in March 2024, which is after the 60 day deadline. Context: We reviewed the residual receipts deposits during the year. Cause: Lucille Manor Apartments’ surplus cash calculation was not performed timely. Effect: Lucille Manor Apartments is not in compliance with the HUD Regulatory Agreement as it relates to the management of the residual receipts reserve. Recommendation: Lucille Manor Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Views of management and planned corrective action: Lucille Manor Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Show full finding ▾Hide full finding ▴Finding 2024-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Criteria: Lucille Manor Apartments 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 $7,387 for the year ended June 30, 2023 was made in March 2024, which is after the 60 day deadline. Context: We reviewed the residual receipts deposits during the year. Cause: Lucille Manor Apartments’ surplus cash calculation was not performed timely. Effect: Lucille Manor Apartments is not in compliance with the HUD Regulatory Agreement as it relates to the management of the residual receipts reserve. Recommendation: Lucille Manor Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Views of management and planned corrective action: Lucille Manor Apartments agrees with the finding and the auditor’s recommendations have been adopted.
U.S. Department of Housing and Urban Development Cicero Commons Senior Housing Development Fund Company, Inc. (Lucille Manor Apartments), HUD Project No. 014-EE070-NY06-S941-009 respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: July 1, 2023 – June 30, 2024 The findings from the 2024 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 2024-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Condition: The required deposit of $7,387 for the year ended June 30, 2023 was made after the 60 day deadline. Recommendation: Lucille Manor Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Action Taken: The required deposit was made in March 2024. Completion Date: March 2024 Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821.
2023-001
FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
FAC accepted this audit on December 19, 2023 — management decision was due June 19, 2024.
FAC accepted this audit on November 15, 2022 — management decision was due May 15, 2023.
Unit inspections were not performed during the year. Context: We reviewed 4 tenant files for documentation of unit inspections. Cause: Sacred Heart Apartments 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 Sacred Heart Apartments resume unit inspections and ensure those inspections are properly documented in the tenant files. Views of management and planned corrective action: Sacred Heart Apartments has resumed unit inspections and will ensure those inspections are properly documented in the tenant files.
Show full finding ▾Hide full finding ▴Finding 2022-001: 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 4 tenant files for documentation of unit inspections. Cause: Sacred Heart Apartments 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 Sacred Heart Apartments resume unit inspections and ensure those inspections are properly documented in the tenant files. Views of management and planned corrective action: Sacred Heart Apartments has resumed unit inspections and will ensure those inspections are properly documented in the tenant files.
U.S. Department of Housing and Urban Development Cicero Housing Development Fund Company, Inc. (Sacred Heart Apartments), HUD Project No. 014-11192 respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: April 1, 2021 ? March 31, 2022 The findings from the 2022 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 2022-001: 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. Completion Date: June 2022
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on July 7, 2020 — management decision was due January 7, 2021.
FAC accepted this audit on June 25, 2019 — management decision was due December 25, 2019.
FAC accepted this audit on June 26, 2018 — management decision was due December 26, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on August 8, 2017 — management decision was due February 8, 2018.
FAC accepted this audit on July 28, 2016 — management decision was due January 28, 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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