We audited the New Brunswick Housing Authority because it was classified as a troubled public housing agency and based on our risk analysis of public housing agencies located in the State of New Jersey.  The objective of the audit was to determine whether the Authority administered its operating and capital funds in accordance with U.S. Department of Housing and Urban Development (HUD) requirements. We found that the Authority did not…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Majestic Management, LLC’s management agent activities for the public housing program at the East St. Louis Housing Authority.  Our objective was to determine whether Majestic Management made only eligible and supported payments for payroll, complied with procurement requirements, and properly performed initial tenant certifications and annual…

Very low REAC scores are not prevalent across ORCF’s portfolio.  The majority of RCFs that received a REAC score scored at least 80 on their last inspection, and more than three quarters scored at least 60.  Despite the small percentage of RCFs that scored below 31, we noticed an overall decline in REAC inspection scores across ORCF’s portfolio from 2000 to 2016. REAC has adopted an inspection process that applies uniformly to all…

We audited the Housing Choice Voucher and public housing programs at the West Warwick Housing Authority as a result of concerns from the U.S. Department of Housing and Urban Development (HUD) and a hotline complaint.  The audit objectives were to determine whether (1) procurements were executed in accordance with Federal regulations, (2) West Warwick officials established adequate controls over the Housing Choice Voucher and public housing…

We audited the Louisville Metro Housing Authority’s Section 8 Housing Choice Voucher program based on our risk assessment of all Kentucky public housing agencies and as part of the activities in our annual audit plan.  Our audit objective was to determine whether the Authority administered its program units in accordance with the U.S. Department of Housing and Urban Development’s (HUD) and its own requirements.  The Authority did not…

We audited the Youngstown Metropolitan Housing Authority’s Housing Choice Voucher program based on the activities included in our 2016 annual audit plan and our analysis of risk factors related to the public housing agencies in Region 5’s jurisdiction.  Our audit objective was to determine whether the Authority appropriately managed its Family Self-Sufficiency program and Housing Choice Voucher program files in accordance with the U.S.…

We audited the Housing Authority of DeKalb County’s Rental Assistance Demonstration (RAD) conversion and Public Housing Capital Fund program.  We selected the Authority for review in accordance with our annual audit plan.  Our audit objective was to determine whether the Authority properly administered its RAD conversion and obligated and authorized capital funds in accordance with the U.S. Department of Housing and Urban Development’…

We audited the Inglewood Housing Authority (Authority) based upon issues with participant eligibility identified during our previous review of the financial operations of the Authority’s Housing Choice Voucher program, audit report 2016-LA-1013.  Our audit objective was to determine whether the Authority ensured that participants were eligible to receive housing assistance in accordance with U.S. Department of Housing and Urban Development…

In coordination with our Office of Investigations, we audited the Housing Authority of the City of Jasper, TX, because we received a complaint.  The complainant’s allegations included the executive director’s misuse of Authority vehicles and other issues.  Our audit objective was to determine whether the Authority operated its Public Housing programs in compliance with the U.S. Department of Housing and Urban Development’s (HUD)…

We audited Health Concepts Ltd., a management agent that administers six Federal Housing Administration (FHA)-insured nursing homes.  We conducted this audit based on our review of the Pine Grove Health Center.  The review found that Pine Grove’s owners paid salaries for onsite staff that were covered under the management agreement and charged for services that should have been included in the management fee.  Our objectives for…

We audited the Housing Authority of the Township of Irvington, NJ, regarding the administration of its public housing program because it was classified as a troubled public housing agency and based on a complaint from the union representing its maintenance and clerical employees.  The complaint alleged serious financial and operational mismanagement.  The audit objectives were to determine whether the issues identified in the…

We completed a review of the New Rochelle Municipal Housing Authority’s administration of its public housing program.  We selected the Authority based on a management request from the U.S. Department of Housing and Urban Development’s (HUD) New York Office of Public Housing.  The Authority was designated as a troubled housing authority and had indicators of noncompliance with program requirements, such as using program funds to pay…

We audited the Lubbock Housing Authority’s Public Housing Capital Fund program as part of our regional audit plan.  Our objective was to determine whether the Authority properly implemented its U.S. Department of Housing and Urban Development (HUD) Capital Fund program. The Authority generally implemented its Capital Fund program in compliance with HUD requirements and undertook work consistent with its annual and 5-year plans. …

Sons of Divine Providence did not properly oversee the HUD-insured nursing home to ensure that it operated in accordance with its regulatory agreement.  By not informing HUD of the lawsuits, the changes in management agents, and the loans, Sons of Divine Providence did not provide HUD the necessary data to understand the risk to the HUD insurance fund.  However, when Sons of Divine Providence sold the nursing home and paid off the HUD…

We audited the Inglewood Housing Authority’s financial management of its Housing Choice Voucher program due to a hotline complaint allegation and the U.S. Department of Housing and Urban Development (HUD), Los Angeles Office of Public Housing’s concerns about the Authority’s financial management of its program.  Our audit objective was to determine whether the Authority managed the financial operations of its program in compliance with HUD…

We audited the Broward County Housing Authority’s Section 8 Housing Choice Voucher program as part of the activities in our fiscal year 2016 annual audit plan.  Our objective was to determine whether the Authority administered its program in accordance with the U.S. Department of Housing and Urban Development’s (HUD) and its own requirements. The Authority did not always comply with HUD’s requirements and its own administrative policies…

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 being filed…

The Office of Hospital Facilities (OHF) provides mortgage insurance for acute care hospitals.  The insurance it provides reduces risk to lenders and lowers borrowing costs for hospitals.  As of May 2016, the unpaid principal balance for its 105 insured mortgages was approximately $7 billion. OHF collects and generates many records to support its mission.  These records include application materials, internal reports, and…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), assisted the U.S. Attorney’s Office for the District of Connecticut in the civil investigation of The Alphabet Group, LLC, Marks Group, LLC, and Imagineers, Inc. Alphabet and Marks are owners of residential housing in Hartford, CT, and Imagineers administers the Section 8 program for the City of Hartford Housing Authority. On May 17, 2012, an…

We audited the Sanford Housing Authority’s Section 8 Housing Choice Voucher Programs as a result of problems identified during a technical assistance review performed by the U.S. Department of Housing and Urban Development’s (HUD) North Carolina State Office of Public Housing.  Additionally, our audit is in keeping with our annual audit plan to ensure that public housing agencies sufficiently administer HUD’s programs in accordance with…