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 Philadelphia Housing Authority’s (Authority) management of lead‐based paint in its public housing program based on our assessment of the risks of lead‐based paint in public housing agencies’ (PHA) housing developments. The risk factors included the age of buildings, the number of units, household demographics, reported cases of childhood lead poisoning, and reports of missing lead‐based paint inspections in HUD’s data. The…

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 Philadelphia, PA, Housing Authority’s use of public housing program operating funds because we received a complaint alleging that the Authority misused U.S. Department of Housing and Urban Development (HUD) funds.  Our objective was to determine whether allegations from the complaint had merit.  We focused the audit on whether the Authority properly procured (1) relocation services, (2) job training services, (3) a…

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.…

We audited the Housing Authority of the City of Easton, PA’s Housing Choice Voucher Program because (1) we received a complaint alleging that the Authority made improper payments to program participants and a consultant to the Authority inappropriately placed herself on the program waiting list and (2) we had never audited the Authority.  Our audit objective was to determine whether the Authority administered its program in accordance with…

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 Adams County Housing Authority because (1) a news article reported that the executive director received an excessive salary and practiced nepotism, (2) we received a complaint alleging nepotism and potential misuse of Federal funds, and (3) we had never audited the Authority.  Our audit objective was to determine whether the Authority administered its program according to applicable U.S. Department of Housing and Urban…

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…

We audited the Chester Housing Authority’s Housing Choice Voucher program because (1) it recently regained control of its operations after 20 years in receivership, (2) it had 1,566 vouchers and received more than $14.9 million in fiscal year 2016, and (3) we had not audited its program.  Our audit objective was to determine whether the Authority ensured that its Housing Choice Voucher program units met the U.S. Department of Housing and…

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 audited the Westmoreland County Housing Authority’s Housing Choice Voucher program because the U.S. Department of Housing and Urban Development (HUD) authorized it more than $8.7 million in program funding per year in fiscal years 2013 and 2014 and we had not audited its program.  This is the second of two audit reports on the Authority’s program.  Our objectives in this audit were to determine whether the Authority ensured that…

We audited the Westmoreland County Housing Authority’s Housing Choice Voucher program.  We selected the Authority for audit because the U.S. Department of Housing and Urban Development (HUD) authorized it more than $8.7 million in program funding per year for fiscal years 2013 and 2014 and we had not audited its program.  Our audit objective was to determine whether the Authority managed its waiting list and selected families in…

We conducted a review of the Housing Authority of the City of Pittsburgh’s payments for outside legal services in conjunction with an ongoing internal audit of the U.S. Department of Housing and Urban Development’s (HUD) oversight of public housing agencies’ expenditures for outside legal services.  Our review objective was to determine whether the Authority made payments for outside legal services in compliance with applicable…

We audited the Bucks County Housing Authority’s Housing Choice Voucher program because the U.S. Department of Housing and Urban Development (HUD) authorized it more than $15 million per year in fiscal years 2012 to 2014 and we had not audited its housing quality standards inspection program.  Our audit objective was to determine whether the Authority ensured that its Housing Choice Voucher program units met HUD’s housing quality standards…

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…