We audited the Boston Housing Authority’s public housing program to determine whether the physical condition of the Authority’s program units complied with the U.S. Department of Housing and Urban Development’s (HUD) and the Authority’s requirements.  The audit was initiated based on our assessment of risks associated with public housing agencies’ program units and recent media attention and public concern about the condition of…

We audited the Boston Housing Authority’s Housing Choice Voucher (HCV) Program.  We initiated this audit based upon our assessment of risks associated with public housing agencies' HCV Program units, as well as recent media attention and public concern about the conditions of subsidized housing properties.  Our objective was to determine whether the physical conditions of the Authority’s HCV units complied with both the U.S.…

We audited the Cuyahoga Metropolitan Housing Authority’s management of lead‐based paint in its public housing program based on our assessment of the risks of lead‐based paint in public housing.  The risk factors assessed included the age of buildings, the number of units, household demographics, and reported cases of childhood lead poisoning.  Our audit objectives were to determine whether the Authority (1) complied with HUD’…

We audited the Columbus Metropolitan Housing Authority’s Housing Choice Voucher (HCV) Program.  The audit was initiated based on our assessment of risks associated with public housing agencies’ HCV Program units and recent media attention and public concern about the conditions of subsidized housing properties.  Our objective was to determine whether the physical condition of the Authority’s HCV Program units complied with…

We audited the Stark Metropolitan Housing Authority’s public housing program based on significant deficiencies noted during our prior audit of the Authority.  Our audit objective was to determine whether the Authority complied with Federal and its own requirements for procuring goods and services. The Authority did not always comply with Federal and its own procurement requirements.  Specifically, for the contracts reviewed…

We audited the Springfield Housing Authority’s Public Housing Operating Fund and Capital Fund programs because the Authority ranked fifth highest on our risk assessment of Massachusetts public housing agencies and is the third largest in the State. In addition, we had not audited the Authority in more than 10 years. The objective of the audit was to determine whether the Authority complied with procurement and contract administration…

We audited the Commonwealth of Massachusetts’ (State) Small Cities Community Development Block Grant (CDBG) program because the State was the largest recipient of CDBG funds in New England.  HUD awarded the State more than $88 million in CDBG funding for program years 2015, 2016, and 2017.  In addition, we had not audited any of the State’s community planning and development programs in the last 10 years.  Our audit…

We audited PK Management, LLC, based on (1) media coverage of problems associated with Essex Village, an apartment complex in Virginia that it managed, and (2) issues identified in our prior audit of PK Management in Birmingham, AL.  Our audit objective was to determine whether PK Management assisted eligible tenants and maintained documentation to support the housing assistance payments it received for residents of the properties…

We audited Rainbow Terrace Apartments based on our analysis of risk factors related to multifamily projects in Region 5’s jurisdiction and the activities included in our fiscal year 2018 annual audit plan.  Our objective was to determine whether the project’s owner and management agent operated the project in accordance with the regulatory agreement and the U.S. Department of Housing and Urban Development’s (HUD) requirements.…

We audited Hamilton County’s subrecipient agreement with People Working Cooperatively, Inc. (corporation), for a Community Development Block Grant-funded housing repair services program based on a request from the U.S. Department of Housing and Urban Development’s (HUD) Columbus Office of Community Planning and Development concerning information the Office received regarding the program, which it did not have the resources to review.…

We audited the Columbus Metropolitan Housing Authority’s Public Housing Operating and Capital Fund programs based on an anonymous complaint to our hotline.  Our audit objective was to determine whether the Authority administered its programs in accordance with the U.S. Department of Housing and Urban Development’s (HUD) requirements. The Authority invested Federal funds in non-HUD-approved investment accounts and did not properly…

We audited the Cuyahoga Metropolitan Housing Authority’s public housing program based on an anonymous complaint to our hotline.  Our objective was specific to the allegations in the complaint and was to determine whether the Authority (1) engaged in nepotism when hiring staff, (2) used program funds for inappropriate or unreasonable travel expenses, (3) failed to comply with the U.S. Department of Housing and Urban Development’s…

We audited Mary Scott Nursing Center (project) based on our analysis of risk factors related to the U.S. Department of Housing and Urban Development’s (HUD) multifamily nursing projects in Region 5’s jurisdiction (States of Illinois, Indiana, Michigan, Minnesota, Ohio, and Wisconsin).  The audit was part of the activities in our fiscal year 2017 annual audit plan.  Our objective was to determine whether the project’s owner…

We audited the Youngstown Metropolitan Housing Authority’s Housing Choice Voucher program based on the activities included in our 2016 annual audit plan and our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction.  Our audit objective was to determine whether the Authority appropriately managed its Family Self-Sufficiency program and Housing Choice Voucher program files in accordance with…

We audited the Housing Choice Voucher program at the Boston Housing Authority because of the size of the program, the time that had elapsed since our last audit, and the inherent program risk.  The Authority operates the second largest Housing Choice Voucher program in New England.  In addition, our office had not audited any Authority program since 2010.  The Housing Choice Voucher program is inherently risky as…

We audited the Community Development Block Grant Disaster Recovery (CDBG-DR) assistance grant provided to the City of Springfield, MA, by the U.S. Department of Housing and Urban Development (HUD) to assist in disaster recovery and rebuilding efforts resulting from damages caused by presidentially declared disasters.  The audit objective was to determine whether the City properly followed Federal procurement requirements and…

Sons of Divine Providence did not properly oversee the HUD-insured nursing home to ensure that it operated in accordance with its regulatory agreement.  By not informing HUD of the lawsuits, the changes in management agents, and the loans, Sons of Divine Providence did not provide HUD the necessary data to understand the risk to the HUD insurance fund.  However, when Sons of Divine Providence sold the nursing home and paid…

We audited the Dayton Metropolitan Housing Authority’s Public Housing Capital Fund program.  We selected the Authority’s program for audit based on our analysis of risk factors related to public housing agencies in Region 5’s1  jurisdiction.  The audit was part of the activities in our fiscal year 2016 annual audit plan.  Our objective was to determine whether the Authority complied with the U.S. Department of…

We audited the Lucas Metropolitan Housing Authority’s public housing program as part of the activities in our fiscal year 2016 annual audit plan.  We selected the Authority based on the results of a risk assessment of housing agencies in Region 5’s1  jurisdiction.  Our objective was to determine whether the Authority complied with the U.S. Department of Housing and Urban Development’s (HUD) and its own procurement…

We audited the Somerville Housing Authority’s public housing and Public Housing Capital Fund programs as part of our fiscal year 2016 regional audit plan.  We initiated our review because the U.S. Department of Housing and Urban Development’s (HUD) Boston Office of Public and Indian Housing had not monitored the programs in the past 5 years and we had not audited the Authority in the past 10 years.  Our audit objectives were…