Louisiana Land Trust, As the State of Louisiana's Subrecipient, Did Not Always Ensure That Properties Were Properly Maintained
We audited the Louisiana Land Trust (LLT), a $29 million Community Development Block Grant (CDBG) disaster recovery subrecipient of the State of Louisiana, Office of Community Development (State). We initiated the audit as part of the Office of Inspector General (OIG) Gulf Coast Region’s audit plan and examination of relief efforts provided by the federal government in the aftermath of Hurricanes Katrina and Rita. Our audit objective was to…
September 23, 2009
Report
#2009-AO-1003
Evaluation of the Final Front-End Risk Assessment for the Tax Credit Assistance Program
The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General reviewed HUD's assessment of the risk for the Tax Credit Assistance Program. Our objective was to determine whether HUD’s front-end risk assessment (assessment) of the Program complied with Office of Management and Budget (OMB) guidance for implementing the Recovery Act and applicable HUD requirements. Our review of the final assessment for the…
September 23, 2009
Memorandum
#2009-PH-0802
The State of Mississippi Generally Ensured That Applicants Were Eligible under Phase II of Its Homeowner Assistance Program
We audited the State of Mississippi's (State) administration of the $5.058 billion in Community Development Block Grant (CDBG) disaster recovery funds provided to the State in the aftermath of Hurricane Katrina. The State allocated $2.2 billion to help homeowners in southern Mississippi recover from Hurricane Katrina. Our audit objective was to determine whether the State ensured that applicants were eligible to receive disbursements under…
July 31, 2009
Memorandum
#2009-AO-1802
A Few Possible Duplicate Payments May Have Occurred under Phase II of the State of Mississippi ’s Homeowner Assistance Program
We audited the State of Mississippi's (State) administration of the $5.058 billion in Community Development Block Grant (CDBG) disaster recovery funds provided to the State in the aftermath of Hurricane Katrina. The State allocated $2.2 billion to help homeowners in southern Mississippi recover from Hurricane Katrina. During our audit on grant eligibility, we identified a few possible duplicate payments when reviewing the State's…
June 12, 2009
Memorandum
#2009-AO-1801
Lower Manhattan Development Corporation, New York, New York, Administered Disaster Recovery Assistance Funds in Accordance with HUD Regulations
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…
May 27, 2009
Report
#2009-NY-1013
The U.S. Department of Housing and Urban Development Complied with the Office of Management and Budget's Competitive Sourcing Requirements Governing Its Management of Human Capital
The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General audited HUD's management of human resources. We initiated the audit based on our annual audit plan and our strategic plan to help HUD resolve its major management challenges. Our objective was to determine whether HUD implemented a process and methodology to determine when to contract out for services or when to keep the services in house. Our…
May 22, 2009
Report
#2009-CH-0001
Baton Rouge, Louisiana Road Home Program Did Not Ensure that Road HOME Employees Were Eligible to Receive Additional Compensation Grants
Due to a citizen's complaint, we audited the State of Louisiana's (State) Road Home homeowner assistance program managed by the State's contractor, ICF Emergency Management Services, LLC. The complaint raised a potential issue with Road Home employees improperly obtaining grants. During our audit on employee eligibility for additional compensation grants, we identified possible program eligibility issues through a review of the…
May 05, 2009
Report
#2009-AO-1001
The State of Louisiana, Baton Rouge, Louisiana, Road Home Program, Did Not Ensure That Multiple Disbursements to a Single Damaged Residence Address Were Eligible
Due to a citizen's complaint, we audited the State of Louisiana's (State) Road Home homeowner assistance program managed by the State's contractor, ICF Emergency Management Services, LLC. The complaint raised a potential issue with Road Home employees improperly obtaining grants. During our audit on employee eligibility for additional compensation grants, we identified possible program eligibility issues through a review of the…
May 05, 2009
Report
#2009-AO-1002
Review of HUD's Internal Controls over Processing of Personnel Actions
We audited the U.S. Department of Housing and Urban Development's (HUD) Office of Administration's internal controls over the processing of personnel actions in response to an anonymous complaint received by our office. Our objectives were to determine why (1) human resource actions were not processed in a timely manner, (2) employee requests to waive the automatic collection of payroll overpayments were not processed before collection…
April 15, 2009
Report
#2009-FO-0004
The Texas Department of Housing and Community Affairs Properly Administered Supplemental I Disaster Recovery Program Funds
We audited the U. S. Department of Housing and Urban Development's (HUD) Community Development Block Grant (CDBG), Supplemental I Disaster Recovery program, administered by the Texas Department of Housing and Community Affairs (Department). We performed the audit as part of the Office of Inspector General's commitment to HUD to implement oversight of the Disaster Recovery funds to prevent fraud, waste, and abuse and duplication of…
January 13, 2009
Report
#2009-FW-1004
The Lower Manhattan Development Corporation, New York, New York, Community Development Block Grant Disaster Recovery Assistance Funds
New York External Audit Reports
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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…
December 03, 2008
Report
#2009-NY-1003
Additional Details to Supplement Our Report on HUD's Fiscal Years 2008 and 2007 Financial Statements
In this report, we provide additional details to supplement our Report on the U.S. Department of Housing and Urban Development's (HUD) Fiscal Years 2008 and 2007 Financial Statements, which is included in HUD's Fiscal Year 2008 Performance and Accountability Report.
In OIG's opinion, based on our audit and the reports of other auditors, the financial statements were presented fairly, in all material respects, in conformity with…
November 13, 2008
Report
#2009-FO-0003
Deconstruction Activity Costs under the World Trade Center Memorial and Cultural Program are Impacting Other Approved Programs
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…
November 05, 2008
Memorandum
#2009-NY-0801
The U.S. Department of Housing and Urban Development Needs to Improve Its Existing Procedures and Controls Regarding Its Management of Human Capital
The U.S. Department of Housing and Urban Development's (HUD) Office of Inspector General reviewed HUD's management of human resources. We initiated the review based on our annual audit plan and our strategic plan to help HUD resolve its major management challenges. The review also addressed a complaint to our Hotline regarding the adequacy of HUD's Total Estimation and Allocation Mechanism (TEAM) system. Our objectives were to…
September 30, 2008
Report
#2008-CH-0003
State of Louisiana, Baton Rouge, Louisiana, Road Home Program, Did Not Ensure That All Additional Compensation Grant Applicants Were Eligible
We audited the State of Louisiana's (State) additional compensation grant (grant) component of the Road Home homeowner assistance program, managed by the State's contractor, ICF Emergency Management Services, LLC (ICF), in conjunction with the Office of Inspector General (OIG) Gulf Coast Region's audit plan and examination of relief efforts provided by the federal government in the aftermath of Hurricanes Katrina and Rita. Our…
August 07, 2008
Report
#2008-AO-1005
Review of Selected FHA Major Applications' Information Security Controls
We audited the Federal Housing Administration's (FHA) management of its information technology resources and compliance with U.S. Department of Housing and Urban Development (HUD) and other federal information security requirements. Our overall objective was to determine whether FHA effectively managed security controls relating to its information technology resources. This audit supported our financial statement audits of FHA and HUD as…
June 12, 2008
Report
#2008-DP-0004
The State of Mississippi's Homeowners Assistance Program Contract Included Ineligible Provisions
We audited the State of Mississippi's Development Authority's (Authority) Homeowners Assistance Program (Program), implemented by Reznick Group and Reznick Mississippi, LLC (contractor). We initiated the audit in conjunction with the Office of Inspector General (OIG) Gulf Coast Region's audit plan and examination of relief efforts provided by the federal government in the aftermath of Hurricanes Katrina and Rita. Our audit…
April 25, 2008
Report
#2008-AO-1003
Lower Manhattan Development Corporation, Community Development Block Grant, Disaster Recovery Assistance Funds, New York, New York
This is the tenth 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. During our audit period, April 1, 2007, through September 30, 2007, the auditee disbursed approximately $132.7 million of the $2.783 billion funds appropriated. The objectives of this audit were to determine…
March 31, 2008
Report
#2008-NY-1004
Review of Duplication of Participants Benefits under HUD's Katrina Disaster Housing Assistance Program and Disaster Voucher Program
We audited the U.S. Department of Housing and Urban Development's (HUD) Katrina Disaster Housing Assistance Program (KDHAP) and Disaster Voucher Program (DVP) administered by various public housing agencies. Our audit objective was to determine whether HUD established controls to ensure that the Housing Authority of New Orleans (HANO) pre-Hurricane Katrina Housing Choice Voucher program participants did not receive duplicate assistance…
March 28, 2008
Memorandum
#2008-AO-0801
The State of Mississippi's and/or Its Contractor's Procedures for and Controls over the Homeowner's Assistance Grant Program Generally Ensured Eligibility and Prevented Duplication of Benefits
We audited the Homeowner's Assistance Grant Program (Program), a component of the State of Mississippi's (State) administration of the $5.058 billion in Community Development Block Grant disaster recovery funds provided to the State in the aftermath of Hurricane Katrina. The State allocated $3 billion to help homeowners in Southern Mississippi recover from Hurricane Katrina. The audit objectives were to determine whether the State and/…
March 05, 2008
Memorandum
#2008-AO-1801