THE SENECA APARTMENTS (A RESTRICTED PROJECT OF LAKE AREA DEVELOPMENT): Single Audit Reports and Findings
THE SENECA APARTMENTS (A RESTRICTED PROJECT OF LAKE AREA DEVELOPMENT) filed 7 single audits between 2016 and 2022; the most recently observed auditor is EFPR GROUP, CPAS, PLLC (2022), and the 2022 report lists 2 findings. 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; THE SENECA APARTMENTS (A RESTRICTED PROJECT OF LAKE AREA DEVELOPMENT) is recorded in GENEVA, New York under EIN 161492087, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2022 | 2022-12-31 | $1,472,853 | $750,000 | EFPR GROUP, CPAS, PLLC | 2 | — | 2022-12-CENSUS-0000198467 |
| 2021 | 2021-12-31 | $1,434,558 | $750,000 | EFPR GROUP, CPAS, PLLC | 1 | — | 2021-12-CENSUS-0000198467 |
| 2020 | 2020-12-31 | $1,442,194 | $750,000 | EFPR GROUP, CPAS, PLLC | 0 | — | 2020-12-CENSUS-0000198467 |
| 2019 | 2019-12-31 | $1,486,047 | $750,000 | EFPR GROUP, CPAS, PLLC | 0 | — | 2019-12-CENSUS-0000198467 |
| 2018 | 2018-12-31 | $1,655,677 | $750,000 | EFPR GROUP, CPAS, PLLC | 0 | — | 2018-12-CENSUS-0000198467 |
| 2017 | 2017-12-31 | $1,737,886 | $750,000 | EFPR GROUP, CPAS, PLLC | 0 | — | 2017-12-CENSUS-0000198467 |
| 2016 | 2016-12-31 | $1,817,252 | $750,000 | EFPR GROUP, CPAS, PLLC | 0 | — | 2016-12-CENSUS-0000198467 |
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 |
|---|---|---|---|
| 14.197 | MORTGAGE RESTRUCTURING NOTE AND CONTINGENT REPAYMENT NOTE | $1,080,137 | Yes |
| 14.157 | SUPPORTIVE HOUSING FOR THE ELDERLY | $334,589 | Yes |
| 14.191 | MULTIFAMILY HOUSING SERVICE COORDINATORS | $29,215 | No |
| 14.157 | SUPPORTIVE HOUSING FOR THE ELDERLY - CARES - COVID-19 | $28,912 | Yes |
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 |
|---|---|---|---|
| 2022-001 | N | Other | Yes |
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.
- Most recent return
- 990 for 2023-12
- Total revenue
- $1,415,045
- Total assets
- $2,621,654
- Accounting fees (Part IX line 11c)
- $4,200
- Paid preparer
- EFPR GROUP CPAS PLLC
- IRS object id
- 202403179349307290
- NTEE code
- L80
- 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 THE SENECA APARTMENTS (A RESTRICTED PROJECT OF LAKE AREA DEVELOPMENT) 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. “THE SENECA APARTMENTS (A RESTRICTED PROJ Single Audits.” https://getauditradar.com/single-audits/ny/the-seneca-apartments-a-restricted-project-of-lake-area-development-161492087/. Data as of 2026-09-18.