Finding 1214689 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-05-14
Audit: 401422
Organization: Soundview Senior Hdfc (NY)

AI Summary

  • Core Issue: The Corporation failed to deposit the required $6,000 into the replacement reserve for December 2025, leading to noncompliance with the regulatory agreement.
  • Impacted Requirements: The Corporation is obligated to make monthly deposits to the replacement reserve to ensure funds are available for future repairs.
  • Recommended Follow-Up: Ensure timely monthly deposits to the replacement reserve moving forward, with a completion target of December 31, 2026.

Finding Text

S2700-005 - Finding Reference Number - 2025-001; S2700-006 - Finding Resolution Status - Unresolved; S2700-007 - Information on Universal Population Size - N/A; S2700-008 - Sample Size Information - N/A; S2700-009 - Noncompliance Information - N/A; S2700-010 - Statement of Condition - At December 31, 2025 the Corporation did not fully deposit all required funds to the replacement reserve; S2700-020 - Criteria - The Corporation, in accordance with the regulatory agreement, is required to maintain a reserve for replacements. The required minimum monthly deposit is $6,000. At December 31, 2025 the required deposit for December was not made; S2700-030 - Effect or Potential Effect - The Corporation is not in compliance with the terms of the regulatory agreement. Failure to fully fund the replacement reserve may negatively impact the project's ability to complete future repairs; S2700-040 - Cause - The Corporation did not make the December 2025 reserve deposit until January 2026; S2700-050 - Recommendation - The Corporation should make all monthly deposits to the replacement reserve as required; S2700-055 - Auditor Non-Compliance Code - N; S2700-065 - Amount of Questioned Costs - $0; S2700-100 - Reporting Views of Responsible Officials - We will ensure that monthly RR contributions are made timely; S2700-070 - Concur or Do Not Concur with this Finding - Concurs; S2700-075 - Agree or Disagree with auditor recommendations - Agrees; S2700-080 - Completion Dat or Proposed Completion Date - December 31 2026; S2700-090 - Actions Taken or Planned on the Finding - We will ensure that monthly RR contributions are made timely

Corrective Action Plan

We will ensure that monthly RR contributions are made timely

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $1.18M