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NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Village of Cobleskill – Section 8 Housing Payments (2012M-53)

Released: June 29, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to determine if Village officials were properly administering the Housing Choice Voucher program for the period January 1, 2011, to February 2, 2012.


The Village of Cobleskill is located in Schoharie County and administers a Federal Housing Choice Voucher Program sponsored by the U.S. Department of Housing and Urban Development (HUD). The Board of five elected Trustees (Board) governs the Village and is responsible for the general management and control over the Village's finances and operations, including the Federal Housing Choice Voucher Program. The Village contracted with Schoharie County Rural Preservation Corporation (SCRPC) on July 1, 1987 to assist in applying for, initiating, and administering the 165-unit Housing Choice Voucher Program. During the 2010 calendar year, the Village received $876,968 from HUD to fund this program and disbursed $877,247 to SCRPC for rent subsidies.

Key Findings

  • It appears that the Board and Mayor are properly overseeing the administration of the Section 8 Housing Assistance Program (HAP) for Schoharie County.
  • A Board member owns at least one rental unit in the Village and has entered into a HAP contract with the Village. The Board member has an interest in the contract because he receives a monetary benefit as a result of the payments made pursuant to the HAP contract. Because the Board audits HAP claims for payment, the Board member has a prohibited interest in the HAP contract.

Key Recommendation

  • Establish and implement controls to ensure that the Village does not enter into contracts in which an officer or employee has a prohibited interest.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236