Purpose of Audit

The purpose of our audit was to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through August 24, 2015.

Background

The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The Authority, which was established pursuant to New York State Public Housing Law, is governed by an appointed five-member Board of Directors. Operating expenditures for 2014 totaled approximately $91,000.

Key Findings

• Claims were not properly itemized, supported and audited by the Board prior to payment.
• Tenant files did not contain documentation indicating how the Authority calculated rental amounts.
• The Authority did not have evidence that it always conducted an annual income recertification for tenants.

Key Recommendations

• Audit all claims prior to payment and ensure that each claim is properly itemized and supported by invoices or receipts.
• Maintain adequate documentation of how each tenant’s rent in calculated.
• Annually recertify each tenant’s income eligibility for Authority housing and document this recertification in the tenant’s file.