The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), audited the Nampa Housing Authority’s public housing program in response to a local OIG, Office of Investigation, referral.  Our objective was to determine whether the Authority followed U.S. Department of Housing and Urban Development (HUD) public housing requirements pertaining to (1) calculating contract rents, (2) maintaining its waiting lists…

We audited Tuscan Homes I and II, a multifamily project located in Hartford, CT, because our risk assessment ranked the project as the highest risk multifamily project in New England.  Our audit objective was to determine whether the owner managed the project in accordance with its regulatory agreement and U.S. Department of Housing and Urban Development (HUD) requirements; specifically, whether (1) exigent health and safety deficiencies…

We audited the State of Connecticut’s Small Cities Community Development Block Grant program based on an Office of Inspector General risk assessment, which ranked the State as the highest risk grantee in Connecticut.  Our audit objective was to determine whether the State ensured that its grantees properly administered their housing rehabilitation programs.  We also assessed various complaints made against the program to determine…

We audited the Federal Housing Administration-insured nursing home, Middlesex Health Care Center in Middletown, CT, because we identified profitability and solvency issues during ongoing work with the Section 232 program.  Additionally, the U.S. Department of Housing and Urban Development (HUD) identified the project as potentially troubled as of November 2017.  Our audit objective was to determine whether the project was operated…

We audited the Housing Authority of the City of New Haven’s Housing Choice Voucher program based on our risk assessment of the program for the New England region, the size of the Authority’s program, the time lapse since our last audit, and the inherent risk of the program. Our audit objective was to determine whether Authority officials only made eligible housing assistance payments.  Authority officials made $314,611 in ineligible…

We audited the Federal Housing Administration-insured nursing home, Riverside Health and Rehabilitation Center (the project), of East Hartford, CT, based on our risk assessment of nursing homes in the New England region.  Additionally, the U.S. Department of Housing and Urban Development (HUD) identified the project as potentially troubled as of January 9, 2017, and four physical inspections performed by HUD’s Real Estate Assessment Center…

We audited the City of Chattanooga’s Emergency Solutions Grants (ESG) program.  We selected the City for review in accordance with our annual audit plan.  Our audit objective was to determine whether the City administered its ESG program in accordance with HUD’s requirements. The City did not always administer its ESG program in accordance with HUD’s requirements.  Specifically, it did not ensure that program expenditures were…

We audited the public housing and Housing Choice Voucher programs at the Housing Authority of the City of Hartford, CT, as a result of a hotline complaint alleging potential noncompliance with procurement requirements.  The objective of the audit was to determine whether the Authority complied with U.S. Department of Housing and Urban Development (HUD) and Federal procurement requirements and the Authority’s procurement policy. The…

We audited Shelby County’s Community Development Block Grant Disaster Recovery (CDBG-DR) grant.  We selected the County for review in accordance with our annual audit plan and because the County received more than $7.4 million in funding to recover from severe storms, tornadoes, straight-line winds, and flooding that occurred in April 2011.  Our audit objective was to determine whether the County ensured that (1) funds were spent only…

We audited the Community Development Block Grant Disaster Recovery (CDBG-DR) assistance grant provided to the State of Connecticut by the U.S. Department of Housing and Urban Development (HUD) to monitor the expenditures of CDBG-DR funds as required by the Disaster Relief Appropriations Act.  Additionally, the State was ranked first in a risk assessment of the five New England Hurricane Sandy grantees.  The audit objective was to…

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…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Solace LLC’s Section 8 housing assistance payments program because of the results of our previous audit of another multifamily property.  The person responsible for housing assistance program issues at the other property was also Solace’s manager.  Our objectives were to determine whether Solace correctly computed tenant annual income,…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Reflection5 LLC’s Section 8 housing assistance payments program because of the results of a previous audit of another multifamily property.  The person responsible for housing assistance program issues at the other property was also involved with the housing assistance program at Reflection5.  Our objectives were to determine whether…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), assisted the U.S. Department of Justice, Washington, DC, and the U.S. Attorney’s Office, District of Colorado, in the civil investigation of Franklin American Mortgage Company.  Franklin American has its principal place of business in Franklin, TN.  Franklin American became an FHA-approved direct endorsement lender in 1995.  As a direct…

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 Housing Authority of the City of Bridgeport, CT, in response to complaints about improper use of funds, procurement irregularities, and inadequate safeguarding of equipment.  The audit objective was to determine whether Federal funds were used for eligible and adequately supported costs, procurements were executed in compliance with U.S. Department of Housing and Urban Development (HUD) regulations, and the Authority had…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited the Sunset Manor Apartments to evaluate the allegations in a complaint and determine whether the project’s owner made unauthorized distributions and repayment of advances, maintained complete, accurate, and current books and records for the project, and participated in improper procurement practices.         …

We reviewed the disbursement of project funds for seven of the Sections 202 and 811 supportive housing projects for the elderly and persons with disabilities managed by Taliafaro, Inc.  We initiated the audit under the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s annual audit plan.  Our objective was to determine whether Taliafaro used project funds appropriately and operated multifamily…

We audited the Waterbury Housing Authority’s administration of its asset management projects based on a risk assessment that considered the U.S. Department of Housing and Urban Development’s (HUD) risk assessment and the Authority’s funding and number of asset management units.  Our overall audit objective was to determine whether Authority officials ensured that expenses charged to the Authority’s asset management projects complied with…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG) assisted the U.S. Department of Justice, Washington, DC, and the U.S. Attorney’s Office, Northern District of Georgia, in conducting a review of First Tennessee has its principal place of business in Memphis, TN and is a wholly owned subsidiary of First Horizon Financial Corporation.  First Tennessee became an FHA-approved direct endorsement…