Departments are required by law to develop and maintain governance structures, controls, and processes to safeguard resources and assets. A robust fraud risk framework helps to ensure that programs fulfill their intended purpose and that funds are spent effectively. HUD relies on public housing authorities (PHAs) to detect and prevent fraud, waste, and abuse in its housing programs.  Therefore, we audited the New York City Housing Authority…

We audited the Buffalo Municipal Housing Authority’s management of its Commodore Perry Homes development.  We selected the Authority based on congressional interest.  Half of the development’s buildings were demolished more than 20 years ago, and the majority of the remaining buildings and units have been vacant for years without redevelopment activity.  The objective of the audit was to determine whether the Authority properly…

We audited the New York City Department of Housing Preservation and Development’s (HPD) Housing Choice Voucher Program.  We selected HPD for review based on its size and because we had not conducted an audit of its Housing Choice Voucher Program.  The objective of the audit was to determine whether HPD ensured that its program units met HUD’s housing quality standards and whether it abated housing assistance payments when required.…

The U.S. Department of Housing and Urban Development’s (HUD) Office of Inspector General audited the Fort Collins Housing Authority’s Village on Redwood Rental Assistance Demonstration Program (RAD) project.  We selected the Authority because it had completed the entire RAD conversion process with new construction, and its Village on Redwood RAD project used the largest amount of Federal funds of the State of Colorado projects.  Our…

We audited the Buffalo Municipal Housing Authority based on our risk analysis of public housing agencies that fall under the jurisdiction of the U.S. Department of Housing and Urban Development’s (HUD) Buffalo, NY, field office.  The objective of our audit was to determine whether the Authority administered its operating funds in accordance with applicable HUD, Federal, and Authority requirements. We found that the Authority did not…

We audited the Glen Cove Housing Authority’s administration of the disposition proceeds it received from selling properties.  We selected the Authority for review because the U.S. Department of Housing and Urban Development’s (HUD) New York Office of Public and Indian Housing ranked it as the third highest risk performer among 67 public housing providers in New York and because the audited financial statements and property disposition…

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, Office of Inspector General audited the Denver Housing Authority of Denver, CO for calendar years 2013-2015.  The audit was initiated because of deficiencies found in other procurement audits in our region.  The Authority is the largest recipient of U.S. Department of Housing and Urban Development (HUD) funds in the region, and we wanted to ensure that it did not have 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…

(REISSUED February 17, 2017) We audited the Town of Amherst’s Housing Choice Voucher program administered through a contractor, Belmont Housing Resources for Western New York, to address our audit plan priority to ensure that the U.S. Department of Housing and Urban Development’s (HUD) public and Indian housing programs are sufficiently administered by public housing agencies (PHA).  We selected this auditee based on a risk analysis of…

We audited the Tarrytown Municipal Housing Authority’s administration of its public housing program based on an Office of Inspector General risk assessment.  The objectives of the audit were to evaluate the Authority’s financial controls to determine whether (1) U.S. Department of Housing and Urban Development (HUD) funds were used for eligible, reasonable, and supported expenses and (2) adequate financial controls were maintained to…

We audited the Rochester Housing Authority’s Housing Choice Voucher program to address our goal to contribute to improving the U.S. Department of Housing and Urban Development’s (HUD) execution of its fiscal responsibilities.  We selected this auditee based on a risk analysis of public housing agencies administered by the HUD Buffalo field office, which considered, among other factors, funds received and the number of program housing units…

We completed a review of the Freeport Housing Authority’s administration of its low-rent housing and homeownership programs.  We selected the Authority due to a request from the U.S. Department of Housing and Urban Development’s (HUD) New York Office of Public and Indian Housing officials.  The objective of the audit was to determine whether the Authority administered its low-rent housing and homeownership programs in accordance with…

We audited the Niagara Falls Housing Authority’s HOPE VI grant program based on an Office of Inspector General risk analysis and the amount of funding the Authority received.  The objectives of the audit were to determine whether the Authority administered its HOPE VI grant program and activities in accordance with U.S. Department of Housing and Urban Development (HUD) and HOPE VI grant program requirements. The Authority did not always…

We completed a review of the New York City Housing Authority’s administration of its Section 8 Housing Choice Voucher program.  We selected the Authority based on indicators from the U.S. Department of Housing and Urban Development’s (HUD) monitoring reports.  The objectives of the audit were to determine whether the Authority administered its Section 8 Housing Choice Voucher program in accordance with HUD regulations and made housing…

We completed a review of the New York City Housing Authority’s administration of its Section 8 Housing Choice Voucher program to ensure that its units met the U.S. Department of Housing and Urban Development’s (HUD) housing quality standards.  We selected the Authority based on indicators from HUD monitoring reports, such as the Authority’s overall Section 8 Management Assessment Program performance rating modified to standard for fiscal…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Jefferson County Housing Authority (Authority) based on concerns that there were irregularities in its disposition process.  The objective of our audit was to determine whether the Authority followed HUD disposition procedures and used its sales proceeds properly. The Authority did not follow required disposition procedures and did not use…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Adams County Housing Authority based on concerns that the Authority did not follow HUD regulations in the use of its disposition sales proceeds.  The objectives of our audit were to determine whether the Authority placed the required number of Section 8 voucher holders into its Terrace Gardens units and appropriately spent its disposition…

We audited the Buffalo Municipal Housing Authority’s Public Housing Capital Fund Stimulus (Formula) program funded under the Recovery and Reinvestment Act of 2009 based on an Office of Inspector General risk analysis and the amount of funding the Authority received. The objectives of the audit were to determine whether Authority officials (1) procured contracts in accordance with U.S. Department of Housing and Urban Development (HUD)…

We completed a review of the New York City Housing Authority’s use of Federal funds. We selected this auditee based on a hotline complaint, case number HL-2011-0705, which alleged a pattern of waste, overspending, and abuse by the Authority. Specifically, the complaint alleged that the Authority (1) froze its Section 8 vouchers due to lack of available funds, (2) overpaid at least one housing manager with an annual salary of $187,000, (3) paid…