Finding 1175652 (2025-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-27
Audit: 389472
Organization: City of Syracuse, New York (NY)
Auditor: BONADIO & CO LLP

AI Summary

  • Core Issue: The City lacks a process to identify when inspections are due for HOME-assisted rental units, leading to non-compliance with inspection requirements.
  • Impacted Requirements: The City failed to meet the Uniform Guidance standards for housing quality inspections as outlined in Section 5 of the HOME program.
  • Recommended Follow-Up: Develop and implement policies to ensure inspections occur regularly based on unit size, and maintain documentation and tracking systems for all inspections.

Finding Text

Reference Number: 2025-005 U.S. Department of Housing and Urban Development Home Investment Partnerships Program (HOME) 14.239 Program Year: 2025 Criteria: According to the Uniform Guidance in CFR Part 200, Part IV, Special Tests and Provisions, Section 5 – Housing Quality Standards, participating entities in the HOME program must perform on-site inspections of HOME-assisted rental units to determine compliance with property standards and verify information submitted by property owners is accurate. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Cause/Condition: The City does not have a process to appropriately identify HOME-assisted rental units on which housing quality inspections are due. As a result, the City did not comply with Uniform Guidance requirements related to inspection of HOME-assisted rental units. Effect: The City was not in compliance with Special Tests and Provisions, Section 5 – Housing Quality Standards of the HOME program as stated in the Uniform Guidance. Recommendation: The City should develop policies and procedures to ensure that HOME-assisted rental housing projects are inspected no less than 1) every three years for projects containing one to four units, 2) every two years for projects containing five to 25 units, 3) every year for projects containing 26 or more units. The City should maintain documentation of inspections performed and create a system to track latest inspection dates for all HOME-assisted rental housing projects.

Corrective Action Plan

The City remains committed to complying with Uniform Guidance requirements and acknowledges the importance of strengthening internal controls related to the inspection process. To support this effort, a centralized tracking system will be implemented to monitor inspection deadlines for all HOME-assisted rental units. The City will also enhance its policies and procedures to clearly define staff responsibilities, inspection scheduling protocols, documentation standards, and required follow-up actions for units found to be out of compliance. Expected Completion: June 30, 2026 Responsible Contact Person: Michael Cannizzaro, Commissioner of Finance, 315-448-8323

Categories

Special Tests & Provisions Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1175647 2025-005
    Material Weakness Repeat
  • 1175648 2025-005
    Material Weakness Repeat
  • 1175649 2025-005
    Material Weakness Repeat
  • 1175650 2025-005
    Material Weakness Repeat
  • 1175651 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $23.62M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $2.22M
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $1.14M
97.083 STAFFING FOR ADEQUATE FIRE AND EMERGENCY RESPONSE (SAFER) $770,562
16.045 COMMUNITY-BASED VIOLENCE INTERVENTION AND PREVENTION INITIATIVE $475,034
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $420,292
15.568 COLORADO RIVER PILOT SYSTEM CONSERVATION $387,278
21.016 EQUITABLE SHARING $366,155
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $322,447
93.495 COMMUNITY HEALTH WORKERS FOR PUBLIC HEALTH RESPONSE AND RESILIENT $185,642
17.289 COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING $181,478
16.609 PROJECT SAFE NEIGHBORHOODS $97,428
20.205 HIGHWAY PLANNING AND CONSTRUCTION $81,247
20.940 RECONNECTING COMMUNITIES PILOT (RCP) DISCRETIONARY GRANT PROGRAM $80,508
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $74,000
97.067 HOMELAND SECURITY GRANT PROGRAM $58,164
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $27,960
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $24,580
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $15,145
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $14,630
87.003 NICHOLAS AND ZACHARY BURT MEMORIAL CARBON MONOXIDE POISONING PREVENTION GRANTS $11,532
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $6,000
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $5,055
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $-45,659