HUD OIG is conducting an audit of the New York City Housing Authority's fraud risk management practices. Fraud risk management (FRM) helps ensure program integrity by continuously and strategically mitigating both the likelihood and effects of fraud.  The objective of our audit is to assess the non-federal entity’s fraud risk management practices including control activities to prevent, detect, and respond to fraud while administering HUD program funds.  Specifically, the audit will assess the non-federal entity’s 1) commitment to combating fraud through its organizational culture and structure, 2) fraud risk assessments and fraud risk profile, 3) fraud strategy and controls activities, and 4) evaluation of outcomes and adaptive activities to improve its fraud risk management.  Our review will cover the period of January 1, 2023-January 31, 2024.