Finding 1161636 (2020-003)

Material Weakness Repeat Finding
Requirement
J
Questioned Costs
-
Year
2020
Accepted
2025-10-30

AI Summary

  • Core Issue: Tenant income worksheets are submitted without required reviews, leading to potential inaccuracies.
  • Impacted Requirements: Incorrect income data can cause miscalculations in tenant rent and subsidies, risking payback of funds.
  • Recommended Follow-Up: Finance staff not involved in income certification should verify the accuracy of income worksheets prior to submission.

Finding Text

Significant Deficiency: As discussed at Finding 2020-001, review of tenant income worksheet is not required before being submitted to New York State Housing Trust Fund or U.S. Department of Housing ad Urban Development. Incorrect income entered and submitted on income worksheet will result in an incorrect calculation of tenant portion of rent owed to the Corporation and subsidy to be received, which can result in payback of improper subsidy amount received and loss of revenue. Finance personnel not involved in income certification should review income worksheet for accuracy before being submitted.

Corrective Action Plan

See 2020-001.

Categories

Significant Deficiency

Other Findings in this Audit

  • 1161634 2020-001
    Material Weakness Repeat
  • 1161635 2020-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.415 RURAL RENTAL HOUSING LOANS $1.01M
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $221,155