Finding 554922 (2024-001)

Requirement

Questioned Costs

Year

2024

Accepted

2025-04-14

Audit: 353520

Organization: Miller Road Housing Development Fund Company, Inc. (NY)

Auditor: Bonadio & CO LLP

AI Summary

Issue: Annual unit inspections were not conducted as required by HUD guidelines.
Impact: Lack of inspections may lead to unsafe living conditions for tenants.
Follow-up: Ensure all tenant files have documented inspections moving forward.

Finding Text

Finding 2024-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Criteria: The HUD Handbook requires owners to perform and document inspections of each unit on at least an annual basis. Condition: Unit inspections were not performed during the year. Context: We reviewed 3 tenant files for documentation of unit inspections, all of which did not have documentation of the inspections. Cause: Unit inspections were not completed with turnover in apartment manager. Effect: The tenant’s unit may not be in a decent, safe, and sanitary condition. Recommendation: We recommend that Rogers Senior Apartments ensure documentation of unit inspections is maintained in all tenant files. Views of management and planned corrective action: Rogers Senior Apartments will ensure inspections are properly documented in all tenant files.

Corrective Action Plan

Audit period: January 1, 2024 – December 31, 2024 The findings from the 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 None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2024-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we ensure documentation of unit inspections is maintained in all tenant files. Action Taken: We completed a review of tenant files and reinspected those units without appropriate documentation. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Anticipated Completion Date: April 2025

Other Findings in this Audit

1131364 2024-001

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Programs in Audit

ALN	Program Name	Expenditures
14.155	Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects	$899,331
14.195	Section 8 Housing Assistance Payments Program	$205,101