We completed a review of the City of New York, Mayor’s Office of Housing Recovery Operations’ administration of the Build it Back Single Family Program, funded with Community Development Block Grant Disaster Recovery (CDBG-DR) funds provided by the U.S. Department of Housing and Urban Development (HUD) to assist in the disaster recovery and rebuilding efforts resulting from Hurricane Sandy.  The objective of the audit was to…

We audited Folts, Inc.’s management of the Folts Adult Home and Folts Home projects to address our concern with U.S. Department of Housing and Urban Development (HUD)-assisted health care facilities.  We selected this auditee as the result of a risk assessment of nursing homes located in New York State, which considered HUD’s risk indicators and factors such as loan default; internal control issues; and financial statements not…

We audited the New York State Community Development Block Grant Disaster Recovery (CDBG-DR) assistance-funded New York State Tourism and Marketing program based on the amount of funds drawn down to date and weaknesses identified in prior Office of Inspector General audits.  State officials allocated $30 million in CDBG-DR funds to the Tourism and Marketing program, of which $22.4 million had been obligated and disbursed as of…

We audited the Rochester Housing Authority’s Housing Choice Voucher program to address our goal to contribute to improving the U.S. Department of Housing and Urban Development’s (HUD) execution of its fiscal responsibilities.  We selected this auditee based on a risk analysis of public housing agencies administered by the HUD Buffalo field office, which considered, among other factors, funds received and the number of program…

We completed a review of the State of New York Governor’s Office of Storm Recovery’s administration of the Small Business Grants and Loans program funded with Community Development Block Grant Disaster Recovery (CDBG-DR) funds provided by the U.S. Department of Housing and Urban Development (HUD).  The objectives of the audit were to determine whether State officials (1) approved and disbursed CDBG-DR funds for the Small Business…

We audited the City of New York, Office of Management and Budget’s administration of its Temporary Disaster Assistance Program (TDAP) funded with Community Development Block Grant Disaster Recovery (CDBG-DR) funds provided by the U.S. Department of Housing and Urban Development (HUD) to assist in the disaster recovery and rebuilding efforts resulting from Hurricane Sandy.  The disaster recovery funds were authorized by Congress…

We performed the 20th 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…

We audited the City of Rochester’s Community Development Block Grant (CDBG) program to address our audit plan priority to improve financial management controls over CDBG grants.  We selected this grantee based on a risk analysis of grantees administered by the U.S. Department of Housing and Urban Development’s (HUD) Buffalo field office, which considered funds received and the risk score assigned by HUD.  The City received…

We reviewed the City of Niagara Falls’ Community Development Block Grant (CDBG) program.  We selected this auditee based on our risk assessment of CDBG grantees administered through the Buffalo, NY, field office, which considered the City’s funding, HUD’s risk assessment of the City, and prior Office of Inspector General (OIG) audits.  The City received more than $2.2 million in each of its program years 2013 and 2014; was…

We audited Morris Park Nursing and Rehabilitation Center based on a risk assessment we performed on nursing homes located in New York and New Jersey.  Morris Park has a Section 232 HUD-insured loan in the amount of $7.4 million.  The objective of the audit was to determine whether Morris Park officials managed funds in compliance with the regulatory agreement and applicable HUD requirements. Morris Park officials generally…

We audited the New York State Community Development Block Grant Disaster Recovery Assistance (CDBG-DR) funded New York Rising Housing Recovery Program to address the Disaster Relief Appropriations Act requirement that the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, monitor the expenditure of CDBG-DR funds.  State officials allocated more than $1 billion in CDBG-DR funds to the Housing…

We audited the New York Rising Home Enhanced Buyout Program to address the requirement that the U.S. Department of Housing and Urban Development, Office of Inspector General, monitor the expenditure of Community Development Block Grant Disaster Recovery (CDBG-DR) funds made available by the Disaster Relief Appropriations Act.  Our audit objective was to determine whether New York State officials established adequate controls to…

We completed a review of Hudson County, NJ’s administration of its Community Development Block Grant (CDBG) program based on a risk analysis performed by the Office of Inspector General (OIG).  The objective of the audit was to determine whether County officials had established and implemented controls to ensure that the County administered its CDBG program in accordance with program requirements. Our review determined that…

We performed the 19th 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, 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…

We completed a review of the City of New York, Office of Management and Budget’s administration of the Business Loan and Grant Program funded with Community Development Block Grant Disaster Recovery (CDBG-DR) funds provided by the U.S. Department of Housing and Urban Development (HUD) to assist in the disaster recovery and rebuilding efforts resulting from Hurricane Sandy.  The objectives of the audit were to determine whether…

We completed a review of First Niagara Bank’s servicing of Federal Housing Administration (FHA)-insured mortgages and its implementation of the U.S. Department of Housing and Urban Development’s (HUD) Loss Mitigation program.  We selected First Niagara Bank based on an Office of Inspector General risk assessment of single-family lenders.  The objective of the audit was to determine whether First Niagara Bank properly…

We audited the City of New York, Office of Management and Budget’s administration of the Community Development Block Grant Disaster Recovery Assistance (CDBG-DR) funds awarded to the City as a result of damages caused by Hurricane Sandy.  This review was related to the disbursement of approximately $4 million in CDBG-DR funds pertaining to administration costs.   The objectives of the audit were to determine whether the…

We completed a review of the Buffalo Municipal Housing Authority’s legal and police service expenses in response to a hotline complaint.  The complainant alleged that Authority officials paid outside legal counsel for work that should have been done by its own legal staff and paid for police services below the baseline level of services that should have been provided under a cooperation agreement with the City of Buffalo. The…

We completed a review of the Freeport Housing Authority’s administration of its low-rent housing and homeownership programs.  We selected the Authority due to a request from the U.S. Department of Housing and Urban Development’s (HUD) New York Office of Public and Indian Housing officials.  The objective of the audit was to determine whether the Authority administered its low-rent housing and homeownership programs in…

We completed a review of the City of New York, Office of Management and Budget’s administration of the Community Development Block Grant Disaster Recovery Assistance (CDBG-DR) funds awarded to the City as a result of damages caused by Hurricane Sandy.  This review was related to the disbursement of $183 million as reimbursement to the Health and Hospitals Corporation under the City’s Public Service activity.  The objectives…