Niagara Village Housing Development Fund Co., Inc. HUD Project No. 014-HD026: Single Audit Reports and Findings
Niagara Village Housing Development Fund Co., Inc. HUD Project No. 014-HD026 filed 10 single audits between 2016 and 2025; the most recently observed auditor is WITHUMSMITH+BROWN, PC (2025), and the 2025 report lists 1 finding. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Niagara Village Housing Development Fund Co., Inc. HUD Project No. 014-HD026 is recorded in BUFFALO, New York under EIN 161492032, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $2,301,607 | $750,000 | WITHUMSMITH+BROWN, PC | 1 | — | 2025-06-GSAFAC-0000377601 |
| 2024 | 2024-06-30 | $2,260,775 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2024-06-GSAFAC-0000056155 |
| 2023 | 2023-06-30 | $2,274,698 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2023-06-GSAFAC-0000000346 |
| 2022 | 2022-06-30 | $2,285,012 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2022-06-CENSUS-0000196625 |
| 2021 | 2021-06-30 | $2,294,498 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2021-06-CENSUS-0000196625 |
| 2020 | 2020-06-30 | $2,291,014 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2020-06-CENSUS-0000196625 |
| 2019 | 2019-06-30 | $2,278,783 | $750,000 | FREED MAXICK CPAS, P.C. | 1 | — | 2019-06-CENSUS-0000196625 |
| 2018 | 2018-06-30 | $2,276,668 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2018-06-CENSUS-0000196625 |
| 2017 | 2017-06-30 | $2,270,969 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2017-06-CENSUS-0000196625 |
| 2016 | 2016-06-30 | $2,276,453 | $750,000 | FREED MAXICK CPAS, P.C. | 0 | — | 2016-06-CENSUS-0000196625 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 14.181 | SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES | $2,178,300 | Yes |
| 14.182 | PROJECT RENTAL ASSISTANCE CONTRACT | $123,307 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | N | Other | No |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Total revenue
- $215,376
- Total assets
- $1,114,105
- IRS object id
- 202621359349302267
- NTEE code
- L20
- Exempt under
- 501(c)(3)
- Ruling year
- 1996
- BMF release
- 2026-09-17
Read next
- CPA firms that audit New York nonprofits
- New York single audit statistics
- New York nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Niagara Village Housing Development Fund Co., Inc. HUD Project No. 014-HD026 now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Niagara Village Housing Development Fund Single Audits.” https://getauditradar.com/single-audits/ny/niagara-village-housing-development-fund-co-inc-hud-project-no-014-hd026-161492032/. Data as of 2026-09-18.