This report provides stakeholders with information on the OIG’s single audit oversight activities between October and December 2025.  During this period, we focused our desk reviews on the 51 single audits submitted between April and June 2025 by non-Federal entities for which HUD was the designated Federal cognizant agency.  In this report, we summarized key data from the 51 single audit reports and the results of desk reviews we performed on the single audit reporting packages.  

The U.S. Department of Housing and Urban Development (HUD) Office of Inspector General (OIG) conducted an evaluation of a selection of multifamily Section 8 Project-Based Rental Assistance (PBRA) property owners and management agencies in New York State.  The purpose of this memorandum is to notify HUD of potential EBLLs in HUD-assisted multifamily properties in New York State to ensure that HUD can take timely action.

As part of our mission to safeguard HUD’s programs from fraud, waste, and abuse, and to identify opportunities for HUD programs to progress and succeed, we selected New Jersey for a review of potential improper payments.   Our audit objective was to determine whether New Jersey made improper non-Federal match activity payments.  We also assessed whether the Office of Community Planning and Development’s Office of Disaster Recovery (CPD ODR) had sufficient and adequate controls to prevent improper match payments.