Corrective Action Plans

Finding 1175084 (2025-001)

Material Weakness 2025

NY

HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2025 U.S. Department of Housing and Urban Development Crystal Run Owner Corporation V (the Organization), HUD Project No. 012-HD091 respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of indep...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2025 U.S. Department of Housing and Urban Development Crystal Run Owner Corporation V (the Organization), HUD Project No. 012-HD091 respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bonadio & Co., LLP, 432 North Franklin Street #60, Syracuse, New York 13204 Audit period: July 1, 2024 – June 30, 2025 The findings from the 2025 schedule of findings and questioned costs are discussed below. Findings are numbered consistently with the number assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2025-001: Supportive Housing for Persons with Disabilities, Federal Assistance Listing Number 14.181 Recommendation: We recommend that new procedures be implemented to ensure move-outs are timely reported. Action Taken: Management is in the process of implementing a new move-out notification workflow. Name of Contact Person Responsible for Corrective Action: Audra Coon, Director of Finance, (845) 695-2554. Anticipated Completion Date: May 2026

View Audit 388708

Finding 1175083 (2025-002)

Material Weakness 2025

Crystal Run Owner Corporation

NY

HUD Housing Programs Reporting

Finding 2025-002: Supportive Housing for Persons with Disabilities, Federal Assistance Listing Number 14.181 Recommendation: We recommend that new procedures be implemented to ensure move-outs are timely reported. Action Taken: Management is in the process of implementing a new move-out notification...

Finding 2025-002: Supportive Housing for Persons with Disabilities, Federal Assistance Listing Number 14.181 Recommendation: We recommend that new procedures be implemented to ensure move-outs are timely reported. Action Taken: Management is in the process of implementing a new move-out notification workflow. Name of Contact Person Responsible for Corrective Action: Audra Coon, Director of Finance, (845) 695-2554. Anticipated Completion Date: May 2026

View Audit 388706

Finding 1175082 (2025-001)

Material Weakness 2025

Crystal Run Owner Corporation

NY

HUD Housing Programs

Finding 2025-001: Supportive Housing for Persons with Disabilities, Federal Assistance Listing Number 14.181 Condition: The Organization’s residual receipts account exceeded the $250 per unit retained balance at the PRAC anniversary/renewal date, but the Organization did not remit the excess residua...

Finding 2025-001: Supportive Housing for Persons with Disabilities, Federal Assistance Listing Number 14.181 Condition: The Organization’s residual receipts account exceeded the $250 per unit retained balance at the PRAC anniversary/renewal date, but the Organization did not remit the excess residual receipts to HUD’s Accounting Center nor obtain HUD approval for retention or alternative use. The overage that was not submitted amounted to $255,280. Recommendation: We recommend that the Organization remit the overage of $255,280 to HUD’s Accounting Center or submit HUD 9250 for HUD approved application if directed. Views of management and planned corrective action: Management concurs and will submit form HUD 9250. Action Taken: Management is in the process of submitting form HUD 9250. Anticipated Completion Date: May 2026 Name of Contact Person Responsible for Corrective Action: Audra Coon, Director of Finance, (845) 695-2554.

View Audit 388706

Finding 1175071 (2025-001)

Material Weakness 2025

Community Health and Counseling Services

ME

Questioned Costs HUD Housing Programs

Section II—Financial Statement Findings Finding 2025-001 Program Affected AL 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services (MAAP Program Number CBH-24-1001C) – Agreement period July 1, 2024, through March 31, 2025. Criteria The Agency shall submit all of the r...

Section II—Financial Statement Findings Finding 2025-001 Program Affected AL 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services (MAAP Program Number CBH-24-1001C) – Agreement period July 1, 2024, through March 31, 2025. Criteria The Agency shall submit all of the reports listed to the Maine Department of Health and Human Services (the Department) in accordance with the deadlines established. The Agency understands that the reports are due within the timeframes established and that the Department will not make subsequent payment installments under this Agreement until such reports are received, reviewed, and accepted. Condition and Context Of the two reports haphazardly selected for testing, one was not submitted timely Corrective Action Plan Report deadlines are tracked by the finance team. We have further refined tracking steps to ensure that reports are not marked completed until emails have been successfully sent to DHHS. Responsible Official: Kathie Norwood, Finance Director Implementation Date: 2/21/2025

View Audit 388693

Finding 1174652 (2025-001)

Material Weakness 2025

Lifeworks, Inc. and Affiliates

MA

HUD Housing Programs Cash Management

The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. A. Current Findings on the Schedule of Findings and Recommendations 1. Finding 2025-001 - Residual receipts deposits no...

The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. A. Current Findings on the Schedule of Findings and Recommendations 1. Finding 2025-001 - Residual receipts deposits not made timely - Significant Deficiency Federal Program Name: Project-Based Rental Assistance - Section 8 Project Based Cluster Assistance Listing Number: 14.195 Federal Award Identfication Number and Year: MA06T831033-25Z, MA06T791016-25Z. Program year - 2025. a. Issue: During the year ended June 30, 2025, management did not make the required residual receipts reserve deposit in the amount of $34,811, within 90 days of June 30, 2024 as required by HUD. The residual receipts amount was deposited in October 2025. b. Recommendation: Management should establish internal controls and procedures to ensure that required residual receipts reserve deposits are made timely. c. Action taken: Management agrees with the finding and has implemented controls to ensure the residual receipts deposits are timely made within 90 days of year end. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations No prior year audit findings identified.

View Audit 388195

Finding 1174641 (2025-002)

Material Weakness 2025

Big Beaver Falls Area School District

PA

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

The District recognizes the limited staff in the Business Office makes segregating duties virtually impossible. The Board does rely on the Business Manager to keep them updated on the financial state of the District and, due to financial constraints, does not intend to increase staffing at this time...

The District recognizes the limited staff in the Business Office makes segregating duties virtually impossible. The Board does rely on the Business Manager to keep them updated on the financial state of the District and, due to financial constraints, does not intend to increase staffing at this time.

View Audit 388144

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