FAC Explorer

Finding 554924 (2024-001)

- Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-04-14
Audit: 353522
Organization: Pfi Housing Company of Auburn Inc. Edward T Boyle Center (NY)
Auditor: Bonadio & CO LLP

AI Summary

  • Core Issue: Unit inspections were not conducted as required by HUD guidelines.
  • Impacted Requirements: Annual inspections are mandatory for each unit to ensure safety and sanitation.
  • Recommended Follow-Up: Confirm that Edward T. Boyle Center is consistently performing and documenting unit inspections moving forward.

Finding Text

Finding 2023-001 (Repeat Finding): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 and Section 8 Project-Based Cluster – Project Based Rental Assistance (PBRA), Federal Assistance Listing Number 14.195 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 15 tenant files for documentation of unit inspections. Cause: Edward T. Boyle Center did not ensure unit inspections were performed during the year. Effect: The tenant’s unit may not be in a decent, safe, and sanitary condition. Recommendation: We recommend that Edward T. Boyle Center resume unit inspections and ensure those inspections are properly documented in the tenant files. Views of management and planned corrective action: Edward T. Boyle Center has resumed unit inspections and will ensure those inspections are properly documented in the tenant files.

Corrective Action Plan

Audit period: January 1, 2024 – December 31, 2024 The finding from the 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001 (Repeat Finding): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we resume unit inspections and ensure those inspections are properly documented in the tenant files. Action Taken: We are currently in the process of completing and documenting unit inspections. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Anticipated Completion Date: April 2025

Categories

HUD Housing Programs Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $3.34M
14.195 Section 8 Housing Assistance Payments Program $768,481
21.027 Coronavirus State and Local Fiscal Recovery Funds $65,000