We audited the New York State Community Development Block Grant Disaster Recovery (CDBG-DR) assistance-funded New York State Tourism and Marketing program based on the amount of funds drawn down to date and weaknesses identified in prior Office of Inspector General audits.  State officials allocated $30 million in CDBG-DR funds to the Tourism and Marketing program, of which $22.4 million had been obligated and disbursed as of September 30…

We reviewed the general and application controls over the Federal Housing Administration’s (FHA) Single Family Insurance System (SFIS) and Single Family Insurance Claims Subsystem (Claims) as part of the internal control assessments required for the fiscal year 2015 financial statement audit under the Chief Financial Officer’s Act of 1990. Our objective was to assess the general and application controls over SFIS and Claims for compliance with…

We audited the Municipality of Bayamon’s Emergency Shelter Grants and Emergency Solutions Grants programs.  We selected this auditee based on congressional and hotline complaints alleging that the Municipality improperly used Emergency funds to transport people from Puerto Rico to mainland U.S. cities to receive rehabilitation treatment.  Our main audit objectives were to determine whether allegations included in the complaints had…

We audited the City and County of Honolulu’s (City) Community Development Block Grant (CDBG) program.  We conducted the audit because the City was the largest Pacific island recipient of CDBG funds, the U.S. Department of Housing and Urban Development (HUD) had identified problems with the City’s CDBG program, and the Office of Inspector General had never audited the City.  Our objective was to determine whether the City administered…

The Digital Accountability and Transparency Act of 2014 (DATA Act), and implementing guidance provided in the Office of Management and Budget Memorandum M-15-12, is a mandate that Federal agencies must follow to report their financial, budgetary and programmatic information to the USASpending.gov web site.  We have reviewed the U.S. Department of Housing and Urban Development’s (HUD) compliance efforts as of July 15, 2016.  To…

We audited the City of Pasadena’s Community Development Block Grant program due to performance issues identified by the U.S. Department of Housing and Urban Development’s (HUD) Los Angeles Office of Community Planning and Development.  Our objective was to determine whether the City administered its program in accordance with applicable HUD rules and requirements.  Specifically, we wanted to determine whether its projects complied…

We audited the Muscogee (Creek) Nation’s use of U.S. Department of Housing and Urban Development (HUD) funds in accordance with the Office of Inspector General’s goal to ensure the integrity and soundness of HUD’s Public and Indian Housing programs and to follow up on weaknesses identified in other reviews.  The audit objective was to determine whether the Nation complied with HUD requirements when it housed families and procured contracts…

We audited the U.S. Department of Housing and Urban Development’s (HUD) Community Development Block Grant program’s property acquisition and disposition activities.  We conducted the audit as part of our annual audit plan.  Our audit objective was to determine whether HUD had adequate oversight of property acquisition and disposition activities under its Block Grant program.  HUD did not always provide adequate oversight of…

We audited the State of Indiana’s Community Development Block Grant Disaster Recovery program.  The audit was part of the activities in our fiscal year 2015 annual audit plan.  We selected the State because it received the most program funds under the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act of 2009 in Region 5’s1  jurisdiction.  Our objectives were to determine whether the State’s Office…

We audited the State of Connecticut’s Neighborhood Stabilization Program (NSP) based on the amount of NSP1 funding received.  The State received more than $25 million in NSP1 funds in program year 2009, making it the second highest funded State in New England, and had not recently been audited by the Office of Inspector General.  Our overall audit objective was to determine whether State officials administered the State’s NSP in…

We audited the City of Miami Beach’s Community Development Block Grant (CDBG) program in accordance with our annual audit plan because it had projects overseen by the same administration questioned in our audit of the City’s HOME Investment Partnerships Program. In addition, the U.S. Department of Housing and Urban Development’s Miami Office of Community Planning and Development ranked the City as high risk in its 2015 risk assessment. Our…

We audited the City of Miami Beach’s HOME Investment Partnerships Program, in accordance with our annual audit plan, because (1) the Miami U.S. Department of Housing and Urban Development (HUD) Office of Community Planning and Development ranked the City as high risk in its 2015 risk assessment and (2) HUD’s onsite monitoring review identified concerns with the City’s administration of the HOME program.  Our objective was to determine…

We audited the City of Camden, NJ’s administration of its Community Development Block Grant program.  We conducted the audit because the City was authorized $6.6 million in Block Grant funds for fiscal years 2013 through 2015 and we had not audited its program since 1996.  Our audit objective was to determine whether the City ensured that its program activities met national objectives and complied with applicable U.S. Department of…

We completed a review of the City of Jersey City, NJ’s Community Development Block Grant (CDBG) program in response to a hotline complaint.  The objectives of the audit were to determine whether allegations included in the complaint had merit and whether City officials had established and implemented adequate controls to ensure that the City’s CDBG program was administered in compliance with CDBG program requirements. Our review determined…

We completed a review of the State of New York Governor’s Office of Storm Recovery’s administration of the Small Business Grants and Loans program funded with Community Development Block Grant Disaster Recovery (CDBG-DR) funds provided by the U.S. Department of Housing and Urban Development (HUD).  The objectives of the audit were to determine whether State officials (1) approved and disbursed CDBG-DR funds for the Small Business Grants…

We audited the City of Baton Rouge and Parish of East Baton Rouge’s (City) Community Development Block Grant (CDBG) program as part of the Office of Inspector General’s annual audit plan to review community planning and development funds.  The audit objective was to determine whether the City properly administered and adequately documented its CDBG program activities in accordance with U.S. Department of Housing and Urban Development (HUD…

We audited the City of New York, Office of Management and Budget’s administration of its Temporary Disaster Assistance Program (TDAP) funded with Community Development Block Grant Disaster Recovery (CDBG-DR) funds provided by the U.S. Department of Housing and Urban Development (HUD) to assist in the disaster recovery and rebuilding efforts resulting from Hurricane Sandy.  The disaster recovery funds were authorized by Congress under the…

We audited the Community Development Block Grant Disaster Recovery (CDBG-DR) assistance grant provided to the State of Rhode Island by the U.S. Department of Housing and Urban Development (HUD) to assist in disaster recovery and rebuilding efforts resulting from damages caused by Hurricane Sandy.  The audit objective was to determine whether State officials obligated and disbursed the grant funds in a timely manner in accordance with HUD…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, audited the State of Missouri’s Community Development Block Grant (CDBG) Disaster Recovery program because it was initially awarded more than $103 million in two CDBG Disaster Recovery grants for storms and flooding that occurred in 2008 and we had not previously audited the State’s activities regarding these funds.  Our audit objective was to…

We performed the 20th review of the Lower Manhattan Development Corporation’s (LMDC) administration of the $2.783 billion in Community Development Block Grant (CDBG) Disaster Recovery funds awarded 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 objective of the audit was to determine whether LMDC disbursed CDBG Disaster Recovery funds in accordance…