EIN: 521150864
UEI: HZMJDJFDEUX4
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 16, 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 April 16, 2026 (130 days ago).
What is a management decision? →The Project paid a real estate tax invoice that pertained to another Project in the amount of $7,840. Cause: The Project inadvertently paid an invoice on behalf of another project with a similar name. Effect or Potential Effect: Improper use of Project funds. Auditor Non-Compliance Code: S - Internal Control Deficiencies Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: Management should improve procedures to ensure payments made are for invoices in the name of the Project and the associated costs are reasonable and necessary for the Project. Response Indicator: Agree. Completion Date: 3/31/2026 Response: Staff training has been provided to ensure proper procedures are followed.
Show full finding ▾Hide full finding ▴FINDING No. 2025-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Finding Resolution Status: Unresolved. Information on Universe Population Size: Real estate taxes. Sample Size Information: Real estate taxes. Identification of Repeat Finding and Finding Reference Number: No. Criteria: Per HUD, all disbursements must only be used to pay for activities of the Project. Statement of Condition: The Project paid a real estate tax invoice that pertained to another Project in the amount of $7,840. Cause: The Project inadvertently paid an invoice on behalf of another project with a similar name. Effect or Potential Effect: Improper use of Project funds. Auditor Non-Compliance Code: S - Internal Control Deficiencies Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: Management should improve procedures to ensure payments made are for invoices in the name of the Project and the associated costs are reasonable and necessary for the Project. Response Indicator: Agree. Completion Date: 3/31/2026 Response: Staff training has been provided to ensure proper procedures are followed.
Oversight Agency for Audit, Senior Citizens Housing Development Fund Corporation of Steuben County respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067. Audit period: April 1, 2024 through March 31, 2025. The finding from the March 31, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2025-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should improve procedures to ensure payments made are for invoices in the name of the Project and the associated costs are reasonable and necessary for the Project. Action Taken: Staff training has been provided to ensure proper procedures are followed. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
FAC accepted this audit on July 5, 2021 — management decision was due January 5, 2022.
The Project did not perform annual unit inspections for eighteen tenants due to safety precautions taken in regard to the coronavirus. Cause: The Project did not conduct the annual unit inspections due to the coronavirus pandemic. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damages that require repairs. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: Management respectfully disagrees with the finding. Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Response Indicator: Disagrees. Response: Management advised staff not to perform unit inspections during the COVID pandemic for the health and safety of our residents and staff.
Show full finding ▾Hide full finding ▴FINDING No. 2021-001: Section 8 ? Housing Assistance Payments Program, CFDA 14.195 Finding Resolution Status: Unresolved. Information on Universe Population Size: One hundred sixty-eight tenants. Sample Size Information: Twenty tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulation requires annual unit inspections performed in a timely manner and the corresponding documentation maintained. Statement of Condition: The Project did not perform annual unit inspections for eighteen tenants due to safety precautions taken in regard to the coronavirus. Cause: The Project did not conduct the annual unit inspections due to the coronavirus pandemic. Effect or Potential Effect: Unable to determine and assess whether the property has sustained any damages that require repairs. Auditor Non-Compliance Code: R ? Section 8 Program Admin. Reporting Views of Responsible Officials: Management respectfully disagrees with the finding. Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Response Indicator: Disagrees. Response: Management advised staff not to perform unit inspections during the COVID pandemic for the health and safety of our residents and staff.
Oversight Agency for Audit, Senior Citizens Housing Development Fund Corporation of Steuben County respectfully submits the following corrective action plan for the year ended March 31, 2021. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2020 through March 31, 2021 The finding from the March 31, 2021 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2021-001: Section 8 ? Housing Assistance Payments Program, CFDA 14.195 Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Action Taken: Management advised staff not to perform unit inspections during the COVID pandemic for the health and safety of our residents and staff. If the Oversight Agency for Audit has questions regarding the plan, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to VP of Accounting and Finance
FAC accepted this audit on November 15, 2017 — management decision was due May 15, 2018.
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Show full finding ▾Hide full finding ▴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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