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Finding 1180664 (2024-001)
Material Weakness 2024
Mount Sinai Foundation, Incorporated 053-36322
NC
HUD Housing Programs Internal Control / Segregation of Duties § 200.302 § 200.303
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN February 10, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully sub...
Mount Sinai Foundation, Incorporated 703 Blue Street Fayetteville, North Carolina 28301 CORRECTIVE ACTION PLAN February 10, 2026 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Mount Sinai Foundation, Incorporated respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings for the year ended December 31, 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 and Federal Award Program Audits Finding 2024-001 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate (Sections 221d(3) and (4) Multifamily - Market Rate Housing), CFDA #14.135 Recommendation: That management review/enhance its accounting and internal control procedures to ensure that all key accounts are reconciled and reviewed with supporting evidence of such review. Action Taken: We agree with Finding 2024-001 and the recommendation described in the accompanying schedule of findings and questioned costs. The Corporation has executed a new management agreement with Remnant Management Inc. effective October 1, 2024. Remnant Management Inc. will ensure that all transactions are properly recorded and that key accounts are reconciled and reviewed on a periodic basis beginning October 1, 2024 and going forward. Sincerely yours, Shannon Pow President Remnant Management, Inc. Managing Agent effective October 1, 2024
View Audit 392336
Finding 1180663 (2024-005)
Material Weakness 2024
Marion West, Inc. 053-Ee087
NC
HUD Housing Programs
The Corporation should establish procedures and internal controls focusing on and including document retention policies to ensure that all required client documentation is maintained.
The Corporation should establish procedures and internal controls focusing on and including document retention policies to ensure that all required client documentation is maintained.
View Audit 392328
Finding 1180660 (2024-002)
Material Weakness 2024
Marion West, Inc. 053-Ee087
NC
HUD Housing Programs
The Corporation should file the June 30, 2024, financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods.
The Corporation should file the June 30, 2024, financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods.
View Audit 392328
Finding 1180659 (2024-005)
Material Weakness 2024
West Warren Housing, Inc. 053-Ee004
NC
HUD Housing Programs
The Corporation should establish procedures and internal controls focusing on and including document retention policies to ensure that all required client documentation is maintained.
The Corporation should establish procedures and internal controls focusing on and including document retention policies to ensure that all required client documentation is maintained.
View Audit 392327
Finding 1180656 (2024-002)
Material Weakness 2024
West Warren Housing, Inc. 053-Ee004
NC
HUD Housing Programs
The Corporation should file the June 30, 2024, financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods.
The Corporation should file the June 30, 2024, financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods.
View Audit 392327
Finding 1179519 (2024-001)
Material Weakness 2024
Ida B Wells, INC
CT
HUD Housing Programs Special Tests & Provisions Cash Management
Management has established separate bank accounts for the security deposits, residual receipts, and replacement reserve, and required deposits to the replacement reserve have been made.
Management has established separate bank accounts for the security deposits, residual receipts, and replacement reserve, and required deposits to the replacement reserve have been made.
View Audit 391894
Finding 1178998 (2024-007)
Material Weakness 2024
City of Stockton
CA
Special Tests & Provisions Subrecipient Monitoring Eligibility
2024-007 – Special Tests and Provisions – Internal Control and Compliance over Environmental Reviews City’s Corrective Action Plan: Out of a sample size of twenty-one (21) files, one environmental review document was missing the required signatures. Current procedural documentation states that after...
2024-007 – Special Tests and Provisions – Internal Control and Compliance over Environmental Reviews City’s Corrective Action Plan: Out of a sample size of twenty-one (21) files, one environmental review document was missing the required signatures. Current procedural documentation states that after the environmental review document is completed by the project manager, it is to be routed to the First Level Reviewer (Division Manager), then to the Certifying Officer for signature. The Department will diligently ensure that the documentation is completed and routed through the approval process and will make this a priority Responsible Person: Director of Economic Development and Housing Manager Expected Implementation Date: FY 2025
View Audit 391415
Finding 1177008 (2024-004)
Material Weakness 2024
City of Compton
CA
HUD Housing Programs Reporting
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a Grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in pl...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a Grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in place for any staff turnover and for report preparation compliance. The PHA Executive Director will work with the City Manager, City Controller’s Internal Auditor and Grants reporting team to ensure: 1. Timely reporting 2. There is viable Grants administration policy 3. There is an internal schedule and timeline in preparation for the submissions 4. There is Controller’s office and PHA staff dedicated to financial PHA reporting 5. That there’s an internal soft audit conducted by the aforementioned staff prior to HUD’s deadlines 6. Controller’s office staff is trained by Nan McKay on financial reporting for PHA’s (in process – Internal Auditor taking training in February 2026). 7. The Controller’s office will identify consultants to assist with timely audit submissions as deemed necessary by the City Manager, executive director and City Controller. Planned Implementation Date: July 2026 beginning of fiscal year with new funding and CHA/Controller’s officer reporting structure Responsible Person(s): City Manager, City Controller, PHA Executive Director, and Human Resources Director
View Audit 390871
Finding 1177006 (2024-003)
Material Weakness 2024
Smithfield Housing Authority
RI
HUD Housing Programs Reporting Significant Deficiency
The methodology used for sample selection will be documented and retained to ensure a clear audit trail and demonstrate that the sample was selected in an unbiased manner. Supervisory review of SEMAP certifications and supporting documentation will occur prior to submission to ensure compliance with...
The methodology used for sample selection will be documented and retained to ensure a clear audit trail and demonstrate that the sample was selected in an unbiased manner. Supervisory review of SEMAP certifications and supporting documentation will occur prior to submission to ensure compliance with 24 CFR § 985 requirements. Training has been scheduled for April 7, 2026 which will help ensure that staff are aware of the requirements of SEMAP moving forward for its biennial reporting.
View Audit 390862
Finding 1176876 (2024-002)
Material Weakness 2024
Monterey Park Lions Club Senior Citizens Housing Corporation
CA
Cash Management HUD Housing Programs
FINDING NUMBER 2024-002 Reporting views of responsible officials: The Company will monitor cash balances or monitor the bank ratings. Concur or do not concur with the finding: Concur with the finding Auditors' summary of auditee's comments on the findings and recommendations: The Company should moni...
FINDING NUMBER 2024-002 Reporting views of responsible officials: The Company will monitor cash balances or monitor the bank ratings. Concur or do not concur with the finding: Concur with the finding Auditors' summary of auditee's comments on the findings and recommendations: The Company should monitor the investments held by these financial institutions to ensure that HUD’s requirements are met. Response indicator: Agree. Response: The Company should monitor the investments held by these financial institutions to ensure that HUD’s requirements are met. Completion date: December 31, 2025
View Audit 390725
Finding 1176875 (2024-001)
Material Weakness 2024
Monterey Park Lions Club Senior Citizens Housing Corporation
CA
HUD Housing Programs
FINDING NUMBER 2024-001 Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on t...
FINDING NUMBER 2024-001 Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on the findings and recommendations: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Concur or do not concur with the finding: Concur with the finding Response: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Completion date: March 26, 2025
View Audit 390725
Finding 1176609 (2024-001)
Material Weakness 2024
The Lords Place, INC
FL
Procurement, Suspension & Debarment HUD Housing Programs Reporting
Management will establish policies and procedures to help ensure that all loan and grant agreements entered by the Agency are communicated to the appropriate individuals in the finance and accounting department, as well as to the Agency’s executive leadership, prior to the agreements being finalized...
Management will establish policies and procedures to help ensure that all loan and grant agreements entered by the Agency are communicated to the appropriate individuals in the finance and accounting department, as well as to the Agency’s executive leadership, prior to the agreements being finalized.
View Audit 390428
Finding 1174616 (2024-004)
Material Weakness 2024
Beverly Normandie Housing Corporation
CA
HUD Housing Programs
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone n...
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone number: 323-231-1107 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-004: During the year ended December 31, 2024, management did not maintain tenant files in accordance with HUD Handbook 4350.3 Chapter 7. Comments on the Finding and Each Recommendation: Management should perform a review of all tenant files and complete all recertifications that were not completed timely. Management should also ensure that all requirements of HUD Handbook 4530.3 Chapter 7 are adhered to in future periods. Action(s) taken or planned on the finding: Management has completed the recertifications effective November 1, 2024 and 2025 or adjusted on the HAP voucher for any that were not completed timely.
View Audit 388124
Finding 1174615 (2024-003)
Material Weakness 2024
Beverly Normandie Housing Corporation
CA
HUD Housing Programs
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone n...
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone number: 323-231-1107 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-003: Management did not disburse calculated security deposit refunds to three tenants that moved out during the year ended December 31, 2024 timely. Comments on the Finding and Each Recommendation: Management should calculate and distribute a tenant's security deposit refund within 30 days of the tenant moving out. Action(s) taken or planned on the finding: Management disbursed the tenants' security deposit refunds on October 22, 2025 and will disburse security deposit refunds within 30 days of the tenant moving out moving forward.
View Audit 388124
Finding 1174614 (2024-002)
Material Weakness 2024
Beverly Normandie Housing Corporation
CA
Subrecipient Monitoring HUD Housing Programs
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone n...
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone number: 323-231-1107 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-002: The Corporation did not maintain a cash account for residents' security deposits in an amount greater than or equal to the outstanding balance of the residents' security deposit liability at all times during the year ended December 31, 2024. At December 31, 2024, the residents' security deposit cash account was underfunded by $11,052. Comments on the Finding and Each Recommendation: Management should establish a security deposit cash account and ensure the residents' security deposits cash account is adequately funded. Management should transfer funds from the Property's operating cash account to adequately fund the residents' security deposits cash accounts. Action(s) taken or planned on the finding: Management transferred operating funds to adequately fund the security deposit cash account on November 13, 2025.
View Audit 388124
Finding 1174613 (2024-001)
Material Weakness 2024
Beverly Normandie Housing Corporation
CA
HUD Housing Programs Subrecipient Monitoring
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone n...
Name of auditee: Beverly Normandie Housing Corporation HUD auditee identification number: CA16L000004 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Noel Sweizter Position: President, HDSI Management, Inc. Telephone number: 323-231-1107 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: The Corporation did not furnish HUD with a complete annual financial report within ninety (90) days following the year ended December 31, 2024. Additionally, Form SF-SAC Single Audit Date Collection Form for the year ended December 31, 2024 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Corporation should ensure the annual financial report to HUD and Form SF-SAC Single Audit Data Collection form are filed within the regulatory timeline. Action(s) taken or planned on the finding: The audited financial statements have been submitted to HUD and the federal clearinghouse. No further action is required.
View Audit 388124
Finding 1174598 (2024-001)
Material Weakness 2024
Houston Housing Authority
TX
Internal Control / Segregation of Duties HUD Housing Programs Material Weakness
Action Taken: The Houston Housing Authority agrees with this finding and related recommendations. During this audit, as these issues arose, notes were taken, evaluation of what had happened was made so that we could make the necessary adjustments to our procedures to prevent the continuation of thes...
Action Taken: The Houston Housing Authority agrees with this finding and related recommendations. During this audit, as these issues arose, notes were taken, evaluation of what had happened was made so that we could make the necessary adjustments to our procedures to prevent the continuation of these issues. In addition, in the previous year we hired a firm to come in and undertake a review of the finance department. The purpose of this review was to review our existing staffing levels, workloads, experience, etc., for purposes of proposing a reorganization of the finance department to address any deficiencies. We have reviewed the recommendations from this consultant and are in the process of implementing many of the recommended changes. There have been a number of staffing changes made during the year with the intent of improving the overall performance of the finance department. We are in the process of evaluating if additional staff are needed to expand the capacity of the Finance department. In November of 2024 the Houston Housing authority converted to a new accounting system. The Yardi system was implemented and we began processing all transactions on this new system. Unfortunately, there have been a significant amount of post implementation corrections and modifications that have had to be made and continue to occur. We are still undergoing these implementation and modification processes and as a result of this we continue to have to make adjusting entries to correct errors as they are discovered. To further complicate this system conversion there were a number of changes made to the management companies that we utilize to do our primary property level accounting. They have also been converting portions of their accounting systems to Yardi. Many of the same problems that have been encountered during our system conversion have also been encountered by the management companies. It is anticipated that most of these system conversion related issues will be resolved within the 2025 calendar year. The VP Fiscal and Business Operations as well as the Director of Finance are responsible for implementing the necessary process and procedural changes to eliminate the need for this type of finding for the 2024 audit.
View Audit 388093
Finding 1174593 (2024-004)
Material Weakness 2024
Houston Housing Authority
TX
HUD Housing Programs
The Houston Housing Authority agrees with this fining and related recommendations. During 2024 the voucher and public housing programs converted to a new software system. Yardi is not the principal operating system for both the voucher and public housing programs. This system conversion has required...
The Houston Housing Authority agrees with this fining and related recommendations. During 2024 the voucher and public housing programs converted to a new software system. Yardi is not the principal operating system for both the voucher and public housing programs. This system conversion has required that work flows had to be modified. This modification and implementation of a new processing system did not allow staff to conduct the necessary reviews of existing files to make sure that the compliance related materials that should be found in each file were to be completed. This issue has been discussed and there will be an internal review conducted on file samples to determine what compliance deficiencies are prevalent. Corrective action steps will be implemented to address these issues designed to correct them. Additional training resources will be devoted to staff in these departments designed to improve quality control with these program areas. The Senior Vice President of Voucher Operations will be focused on improving the quality of our files that support the voucher operations
View Audit 388093
Finding 1174590 (2024-003)
Material Weakness 2024
Houston Housing Authority
TX
HUD Housing Programs Eligibility Material Weakness
Action Taken: The Houston Housing Authority agrees with this fining and related recommendations. During 2024 the voucher and public housing programs converted to a new software system. Yardi is not the principal operating system for both the voucher and public housing programs. This system conversio...
Action Taken: The Houston Housing Authority agrees with this fining and related recommendations. During 2024 the voucher and public housing programs converted to a new software system. Yardi is not the principal operating system for both the voucher and public housing programs. This system conversion has required that work flows had to be modified. This modification and implementation of a new processing system did not allow staff to conduct the necessary reviews of existing files to make sure that the compliance related materials that should be found in each file were to be completed. This issue has been discussed and there will be an internal review conducted on file samples to determine what compliance deficiencies are prevalent. Corrective action steps will be implemented to address these issues designed to correct them. Additional training resources will be devoted to staff in these departments designed to improve quality control with these program areas. The Senior Vice President of Voucher Operations will be focused on improving the quality of our files that support the voucher operations.
View Audit 388093
Finding 1174588 (2024-002)
Material Weakness 2024
Houston Housing Authority
TX
HUD Housing Programs
Action Taken: The Houston Housing Authority agrees with this fining and related recommendations. During 2024 the voucher and public housing programs converted to a new software system. Yardi is not the principal operating system for both the voucher and public housing programs. This system conversio...
Action Taken: The Houston Housing Authority agrees with this fining and related recommendations. During 2024 the voucher and public housing programs converted to a new software system. Yardi is not the principal operating system for both the voucher and public housing programs. This system conversion has required that work flows had to be modified. This modification and implementation of a new processing system did not allow staff to conduct the necessary reviews of existing files to make sure that the compliance related materials that should be found in each file were to be completed. This issue has been discussed and there will be an internal review conducted on file samples to determine what compliance deficiencies are prevalent. Corrective action steps will be implemented to address these issues designed to correct them. Additional training resources will be devoted to staff in these departments designed to improve quality control with these program areas. The Senior Vice President of Voucher Operations and the Senior Vice President of Asset Management will be focused on improving the quality of our files that support the voucher and public housing operations
View Audit 388093
Finding 1174137 (2024-001)
Material Weakness 2024
HOMES OF MONTCLAIR ECUMENICAL CORP
NJ
Eligibility Subrecipient Monitoring HUD Housing Programs
Management concurs with the finding. The Organization revised its tenant monitoring procedures to ensure timely annual recertification of income and compliance with HUD rent adjustment requirements. Training is being provided to all property management staff, and management has implemented procedure...
Management concurs with the finding. The Organization revised its tenant monitoring procedures to ensure timely annual recertification of income and compliance with HUD rent adjustment requirements. Training is being provided to all property management staff, and management has implemented procedures to ensure all required actions are taken when a tenant becomes over-income. As of December 14, 2024 lease agreements have been updated to include language that states once a tenant is over the income limit, they are considered ineligible and their rent will immediately be adjusted to the HUD market rent.
View Audit 387793
Finding 1174059 (2024-001)
Material Weakness 2024
Ahi Ezer Housing Development Fund CORP
NY
HUD Housing Programs Reporting
Effective January 1, 2026, management will implement measures such as recurring automated email reminders and scheduled check-in meetings to ensure the REAC report is filed on time going forward.
Effective January 1, 2026, management will implement measures such as recurring automated email reminders and scheduled check-in meetings to ensure the REAC report is filed on time going forward.
View Audit 387715
Finding 1174057 (2024-001)
Material Weakness 2024
Ahi Ezer Housing Development Fund CORP
NY
HUD Housing Programs Reporting
Effective January 1, 2026, management will implement measures such as recurring automated email reminders and scheduled check-in meetings to ensure the REAC report is filed on time going forward.
Effective January 1, 2026, management will implement measures such as recurring automated email reminders and scheduled check-in meetings to ensure the REAC report is filed on time going forward.
View Audit 387714
Finding 1173343 (2024-002)
Material Weakness 2024
Cane Manor, Inc.
LA
HUD Housing Programs
FINDING# 2024-002 LATE CENSUS BUREAU FILING Condition: The property did not file its annual data collection form with the Federal Audit Clearing House Census Bureau within the required time frame. Recommendation: We recommend that the property comply with all continuing compliance requirements and e...
FINDING# 2024-002 LATE CENSUS BUREAU FILING Condition: The property did not file its annual data collection form with the Federal Audit Clearing House Census Bureau within the required time frame. Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management will comply with this recommendation in the future.
View Audit 386946
Finding 1173342 (2024-001)
Material Weakness 2024
Cane Manor, Inc.
LA
HUD Housing Programs
FINDING# 2024-001 LATE AUDIT SUBMISSION Condition: The project did not file its annual audit within the required time frame. Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Res...
FINDING# 2024-001 LATE AUDIT SUBMISSION Condition: The project did not file its annual audit within the required time frame. Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the future.
View Audit 386946
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