We completed a review of the New York City Housing Authority’s administration of its Section 8 Housing Choice Voucher program to ensure that its units met the U.S. Department of Housing and Urban Development’s (HUD) housing quality standards.  We selected the Authority based on indicators from HUD monitoring reports, such as the Authority’s overall Section 8 Management Assessment Program performance rating modified to standard for fiscal...

In accordance with our regional plan to review public housing programs and because of weaknesses identified by the U.S. Department of Housing and Urban Development (HUD), we reviewed the public housing programs of the Colfax Housing Authority, Colfax, LA.  Our objective was to determine whether the Authority administered its HUD public housing programs in accordance with regulations and guidance. The Authority did not properly oversee its...

We audited the City of Auburn, NY’s Community Development Block Grant (CDBG) program based on an Office of Inspector General risk analysis that considered the amount of funding the City had available to expend.  The objectives of the audit were to determine whether the City had (1) established and implemented the necessary controls to ensure that program activities were adequately documented and administered in accordance with U.S....

In accordance with our goal to review American Recovery and Reinvestment Act of 2009 funds, we reviewed the City of New Orleans’ Homelessness Prevention and Rapid Re-Housing Program.  Our objective was to determine whether the City had adequate financial and programmatic controls to meet Program requirements. The City did not have adequate financial and programmatic controls over its Program to ensure that it expended and reported funds in...

In accordance with our regional plan to review public housing programs and because of weaknesses identified by the U.S. Department of Housing and Urban Development (HUD), HUD’s Office of the Inspector General (OIG) reviewed the public housing programs of the Kenner Housing Authority in Kenner, LA.  Our overall objective was to determine whether the Authority administered its public housing programs in accordance with regulations and...

We completed the 17th audit report in our ongoing review of the Lower Manhattan Development Corporation’s (LMDC) administration of the $2.783 billion in Community Development Block Grant (CDBG) Disaster Recovery Assistance funds awarded to the State of New York in the aftermath of the September 11, 2011, terrorist attacks on the World Trade Center in New York City.  During the audit period, April 1, 2011 through March 31, 2012, LMDC...

We reviewed alleged violations of U.S. Department of Housing and Urban Development (HUD) Community Development Block Grant (CDBG) requirements.  The alleged violations related to fraudulent expense reimbursements sought and received by a contractor from CDBG funds.  The Department of Justice filed a complaint under the False Claims Act and in February 2013 reached a settlement with the subject.  The subject acknowledged and...

We completed a review of Nassau County, NY Office of Community Development’s administration of its HOME Investment Partnerships Program. We selected this auditee based on a risk assessment conducted by the U.S. Department of Housing and Urban Development’s (HUD) New York City Office of Community Planning and Development. The objectives of the audit were to determine whether the County committed and obligated HOME funds in a timely...

We completed a follow-up review regarding our recommendations made to the U.S. Department of Housing Urban and Development’s (HUD) Office of Community Planning and Development (CPD) pertaining to our inspection of the State of Louisiana’s Road Home Elevation Incentive program, IED-09-002, issued in March 2010. The objective of the review was to determine whether the State of Louisiana had implemented the four recommendations in our March 2010...

We audited the Slidell Housing Authority based upon our regional risk analysis and as part of our annual audit plan to review public housing agencies’ operations. Our overall objective was to determine whether the Authority operated its Section 8 Housing Choice Voucher program in accordance with the U.S. Department of Housing and Urban Development’s (HUD) requirements and its administrative plan. The subobjectives were to determine whether the...

We audited Eustis Mortgage Corporation, a Federal Housing Administration (FHA) direct endorsement lender located in New Orleans, LA. We selected Eustis Mortgage as a result of our regional risk analysis and the U.S. Department of Housing and Urban Development’s (HUD), Office of Inspector General’s (OIG) annual audit plan goal to review single-family programs and lenders. Our objective was to determine whether Eustis Mortgage (1) complied with...

We audited the City of Albany, NY’s administration of its supplemental Community Development Block Grant program funded under the American Recovery and Reinvestment Act of 2009 (CDBG-R). The objectives were to determine whether the City administered its CDBG-R program effectively, efficiently, and economically in accordance with applicable rules and regulations, including the Recovery Act, and other U.S. Department of Housing and Urban...

We completed a review of Deutsche Bank’s Job Creation and Retention Program (JCRP) grant. We selected this auditee based on a hotline complaint, case number HL-2012-0199, that was referred from the United States Government Accountability, FraudNet control number 58392, received on November 23, 2011. The complaint alleged that Deutsche Bank officials fraudulently received a $34.5 million JCRP grant under the guise that they would maintain 5,500...

We completed a review of the Village of Spring Valley, NY, a subrecipient of Rockland County, NY. We selected this auditee based on a hotline complaint that was referred from the Federal Housing Finance Agency (FHFA) OIG, Complaint Number Z-12-0445-1, received on February 14, 2012. The complaint alleged that the Village (1) used eminent domain and Federal funds to seize property, (2) transferred ownership of properties to a developer to be...

We completed a corrective action verification of the recommendations made to the U.S. Department of Housing and Urban Development’s (HUD) Office of Community Planning and Development (CPD) pertaining to our review of The City of Newburgh, NY’s Section 108 Loan Guarantee program, Audit Report 2009-NY-1001, which was issued November 7, 2008. The purpose of the corrective action verification was to determine whether the audit recommendations...

We audited the Buffalo Municipal Housing Authority’s Public Housing Capital Fund Stimulus (Formula) program funded under the Recovery and Reinvestment Act of 2009 based on an Office of Inspector General risk analysis and the amount of funding the Authority received. The objectives of the audit were to determine whether Authority officials (1) procured contracts in accordance with U.S. Department of Housing and Urban Development (HUD)...

Homelessness Prevention and Rapid Re-Housing Program. Our objectives were to determine whether the State ensured that (1) Recovery Act disbursements to local governments were eligible and supported and (2) Program participants were eligible to receive assistance in accordance with Program requirements. The State generally ensured that its Recovery Act disbursements to local governments were eligible. However, some of the disbursements were not...

We audited the Jefferson Parish Housing Authority as part of our annual audit plan to review public housing programs. Our objective was to determine whether the Authority operated in accordance with the U.S. Department of Housing and Urban Development’s (HUD) and other requirements. Specifically, we wanted to determine whether the Authority (1) complied with procurement requirements and (2) ensured that its expenditures were eligible and...

We completed the 16th audit report in our ongoing review of the Lower Manhattan Development Corporation’s administration of the $2.783 billion in Community Development Block Grant (CDBG) Disaster Recovery Assistance funds awarded to the State of New York in the aftermath of the September 11, 2011, terrorist attacks on the World Trade Center in New York City. During the audit period, April 1, 2010 through March 31, 2011, LMDC disbursed...

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), assisted the U.S. Attorney’s Office, Southern District of New York, in conducting a review of MortgageIT, Inc. MortgageIT is a residential mortgage banking company headquartered in New York City, NY. Originally founded in 1988, MortgageIT was acquired by Deutsche Bank in 2007, and was a HUD-approved Title II nonsupervised mortgage company. Its home...