We audited the City of New York’s Infrastructure Rehabilitation and Reconstruction of Public Facilities Program.  We selected this program for review because the City had allocated nearly $91 million to the program and disbursed more than $59.6 million as of October 31, 2017, and as part of our ongoing oversight of the U.S. Department of Housing and Urban Development’s (HUD) Disaster Recovery programs.  Our objective was to determine...

We audited the Buffalo Municipal Housing Authority based on our risk analysis of public housing agencies that fall under the jurisdiction of the U.S. Department of Housing and Urban Development’s (HUD) Buffalo, NY, field office.  The objective of our audit was to determine whether the Authority administered its operating funds in accordance with applicable HUD, Federal, and Authority requirements. We found that the Authority did not...

We audited the State of Connecticut’s Small Cities Community Development Block Grant program based on an Office of Inspector General risk assessment, which ranked the State as the highest risk grantee in Connecticut.  Our audit objective was to determine whether the State ensured that its grantees properly administered their housing rehabilitation programs.  We also assessed various complaints made against the program to determine...

We audited the Lexington-Fayette Urban County Housing Authority’s Section 8 Housing Choice Voucher program based on our risk assessment of all Kentucky public housing agencies and as part of the activities in our annual audit plan.  Our audit objective was to determine whether the Authority administered its program units in accordance with the U.S. Department of Housing and Urban Development’s (HUD) and its own requirements. The Authority...

We audited the Lexington-Fayette Urban County Housing Authority’s Rental Assistance Demonstration Program (RAD) conversion to the Section 8 Project-Based Voucher program and compliance with requirements after the conversion.  We selected the Authority for review in accordance with our annual audit plan.  Our audit objective was to determine whether the Authority complied with the U.S. Department of Housing and Urban Development’s (HUD...

We audited the Federal Housing Administration-insured nursing home, Middlesex Health Care Center in Middletown, CT, because we identified profitability and solvency issues during ongoing work with the Section 232 program.  Additionally, the U.S. Department of Housing and Urban Development (HUD) identified the project as potentially troubled as of November 2017.  Our audit objective was to determine whether the project was operated...

We performed the 22nd review of the Lower Manhattan Development Corporation’s (LMDC) administration of the $2.783 billion in Community Development Block Grant (CDBG) Disaster Recovery funds awarded to the State of New York in the aftermath of the September 11, 2001, terrorist attacks on the World Trade Center in New York City.  The objective of the audit was to determine whether LMDC administered its Disaster Recovery-funded Lower...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), assisted HUD’s Office of General Counsel, Office of Program Enforcement, in the civil investigation of Southern Blvd I, L.P.  The owner executed a housing assistance payments contract for a 73-unit multifamily housing development named Southern Blvd I located in Bronx, NY.  The project received HUD project-based Section 8 assistance for 72...

We audited the Glen Cove Housing Authority’s administration of the disposition proceeds it received from selling properties.  We selected the Authority for review because the U.S. Department of Housing and Urban Development’s (HUD) New York Office of Public and Indian Housing ranked it as the third highest risk performer among 67 public housing providers in New York and because the audited financial statements and property disposition...

We audited the Commonwealth of Kentucky’s (Commonwealth) administration of the U.S. Department of Housing and Urban Development’s (HUD) Neighborhood Stabilization Program (NSP) based on a referral from the Louisville, KY, Office of Community Planning and Development and in accordance with our annual audit plan.  Our objective was to determine whether the Commonwealth administered its NSP1 and NSP3 grants in accordance with HUD’s...

We audited the Housing Authority of the City of New Haven’s Housing Choice Voucher program based on our risk assessment of the program for the New England region, the size of the Authority’s program, the time lapse since our last audit, and the inherent risk of the program. Our audit objective was to determine whether Authority officials only made eligible housing assistance payments.  Authority officials made $314,611 in ineligible...

We audited the Federal Housing Administration-insured nursing home, Riverside Health and Rehabilitation Center (the project), of East Hartford, CT, based on our risk assessment of nursing homes in the New England region.  Additionally, the U.S. Department of Housing and Urban Development (HUD) identified the project as potentially troubled as of January 9, 2017, and four physical inspections performed by HUD’s Real Estate Assessment Center...

We audited the New Brunswick Housing Authority because it was classified as a troubled public housing agency and based on our risk analysis of public housing agencies located in the State of New Jersey.  The objective of the audit was to determine whether the Authority administered its operating and capital funds in accordance with U.S. Department of Housing and Urban Development (HUD) requirements. We found that the Authority did not...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), assisted the U.S. Department of Justice (DOJ) and the U.S. Attorney’s Office for the Southern District of New York in a civil investigation of Residential Home Funding Corp.  Residential Home is a Federal Housing Administration (FHA)-approved mortgage lender having its principal place of business in White Plains, NY. On September 18, 2017,...

We audited the City of New York’s Community Development Block Grant Disaster Recovery-funded Public Housing Rehabilitation and Resilience Program.  Our objective was to determine whether the City had established adequate controls to ensure that it followed U.S. Department of Housing and Urban Development (HUD), Federal, and City requirements when disbursing disaster funds under its program.  We found that the City generally had...

We audited the public housing and Housing Choice Voucher programs at the Housing Authority of the City of Hartford, CT, as a result of a hotline complaint alleging potential noncompliance with procurement requirements.  The objective of the audit was to determine whether the Authority complied with U.S. Department of Housing and Urban Development (HUD) and Federal procurement requirements and the Authority’s procurement policy. The...

We audited the State of New York’s Community Development Block Grant Disaster Recovery-funded Non-Federal Share Match Program.  We conducted this audit because the State had used approximately $223 million for the program as of December 2016 and a U.S. Department of Housing and Urban Development (HUD) review of the program had identified weaknesses related to compliance monitoring and recordkeeping.  Our objective was to determine...

We audited the Louisville Metro Housing Authority’s Section 8 Housing Choice Voucher program based on our risk assessment of all Kentucky public housing agencies and as part of the activities in our annual audit plan.  Our audit objective was to determine whether the Authority administered its program units in accordance with the U.S. Department of Housing and Urban Development’s (HUD) and its own requirements.  The Authority did not...

We audited the Louisville-Jefferson County Metropolitan Government’s Housing Opportunities for Persons With AIDS (HOPWA) program.  We selected Louisville Metro for review based on a management referral from the U.S. Department of Housing and Urban Development’s (HUD) Louisville, KY, Office of Community Planning and Development and in accordance with our annual audit plan.  Our audit objective was to determine whether Louisville Metro...

We performed the 21st review of the Lower Manhattan Development Corporation’s (LMDC) administration of the $2.783 billion in Community Development Block Grant (CDBG) Disaster Recovery funds awarded to the State of New York in the aftermath of the September 11, 2001, terrorist attacks on the World Trade Center in New York City.  The objective of the audit was to determine whether LMDC disbursed CDBG Disaster Recovery funds in accordance...