We audited the management agent operations of the South Bronx Community Management Co., Inc. (agent), as they relate to the administration of the U.S. Department of Housing and Urban Development (HUD)-Section 202 direct loan for elderly and handicapped housing project Maria Isabel at the request of the HUD New York City Office of Multifamily Housing. The audit disclosed that the agent generally complied with HUD financial and unit maintenance…

We completed the thirteenth report in our ongoing audits of the Lower Manhattan Development Corporation’s (the auditee) administration of the $2.783 billion in Community Development Block Grant Disaster Recovery Assistance funds provided 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 auditee disbursed approximately $50.3 million of these funds during our…

In response to a request from the U. S. Department of Housing and Urban Development (HUD), we audited Cypress Ridge Apartments' use of HUD-insured mortgage loan proceeds and property operating funds governed by a regulatory agreement. William Commercial Property Management (agent) was the management agent and general contractor for the multifamily rehabilitation project under taken with funding insured under Section 221 (d)(4) of the National…

We are conducting an audit of the Lackawanna Municipal Housing Authority’s (Authority) administration of its capital fund program. We selected this auditee because the Authority pledged its future capital fund appropriations to perform a special project as part of the Capital Fund Financing Program. Specifically, the Authority incurred a $4.25 million long-term liability to perform lead-based paint abatement and modernization work at 90…

In response to requests from the U. S. Department of Housing and Urban Development (HUD) and Senator James Inhofe, we audited the property owner's application and the loan processing and underwriting of the HUD-insured mortgage loan to Greystone Apartments, Inc., for Cypress Ridge Apartments. Harry Mortgage Company, the lender, processed and recommended loan approval under the multifamily accelerated processing (MAP) program. The audit…

We completed the twelfth report in our ongoing audits of the Lower Manhattan Development Corporation's (the auditee) administration of the Community Development Block Grant Disaster Recovery Assistance funds provided 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. During our audit period, April 1 through September 30, 2008, the auditee disbursed approximately $…

We completed an audit of the City of Rome, New York's (City), administration of its economic development activity known as General Cable under its Community Development Block Grant (CDBG) program. The objectives of our audit were to determine whether the City (1) administered this economic development activity effectively, efficiently, and economically in accordance with applicable U.S. Department of Housing and Urban Development (HUD) rules…

We audited the North Hempstead Housing Authority's (Authority) administration of its Housing Choice Voucher and Family Self-Sufficiency to determine whether the Authority administered these programs in compliance with HUD regulations. The Authority properly determined Section 8 tenant eligibility and accurately calculated rental subsidies. However, the Authority improperly selected both units and tenants for project-based voucher assistance,…

We completed an audit of the City of Newburgh, New York's administration of its Community Development Block Grant (CDBG) program. The objectives of our audit were to determine whether the City (1) administered its CDBG program effectively, efficiently, and economically in accordance with applicable rules and regulations, and (2) expended CDBG funds for eligible activities that met a national objective of the program. The audit disclosed that…

We completed an audit of the City of New York's Department of Housing Preservation and Development (the City), New York, New York to evaluate its administration of the HOME Investment Partnerships Program (HOME). The audit objectives were to determine whether the City (1) properly committed and disbursed HOME funds; (2) adequately monitored its community housing development organizations, projects, and contractors; and (3) correctly reported…

New York External Audit Reports The online versions of nearly all OIG documents are presented in Adobe's Portable Document Format (PDF). If you don't already have it installed on your system, get a free PDF reader here to view our documents. Issue Date: May 17, 2012 Audit Memorandum No. 2012-NY-1801 Title: New York City Housing Authority Hotline Complaint, Case Number HL-2011-0705 We completed a review of the New York City Housing Authority’s…

We performed an audit of the New York City Housing Authority's (Authority) administration of its capital fund program as part of the Office of Inspector General's (OIG) strategic plan goals to improve the U.S. Department of Housing and Urban Development's (HUD) fiscal accountability. We selected the Authority based on the size of its capital fund program, more than $2 billion authorized and more than $1.3 billion expended in fiscal years 2001…

As part of the tenth of our ongoing audits of the Lower Manhattan Development Corporation's (LMDC) administration of Community Development Block Grant Disaster Recovery Assistance funds, we reviewed the nature of costs incurred under the activity entitled "World Trade Center Memorial and Cultural" program related to the deconstruction of the Deutsche Bank building in New York City. The review raised concern about funding of the deconstruction…

We audited the City of Tulsa's (City) Community Development Block Grant (CDBG) program due to a departmental request. Our initial objective was to determine whether the City expended CDBG funds in accordance with U. S. Department of Housing and Urban Development (HUD) rules and regulations. Based upon the initial results, we modified the objective to determine whether the City ensured that its largest subrecipient, the Tulsa Development…

We audited the Tuckahoe Housing Authority (Authority) to assess the merits of a complaint and determine whether the Authority administered its low-rent housing program and nonprofit entity activities in accordance with the annual contributions contract and other U.S. Department of Housing and Urban Development (HUD) regulations. The audit disclosed that the Authority did not adequately administer its low-rent program and nonprofit entity…