The Lower Manhattan Development Corporation, New York, New York, Generally Administered CDBG Disaster Recovery Assistance Funds in Accordance with Regulations
We completed the thirteenth report in our ongoing audits of the Lower Manhattan Development Corporation’s (the auditee) administration of the $2.783 billion in Community Development Block Grant Disaster Recovery Assistance funds provided 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 auditee disbursed approximately $50.3 million of these funds during our…
October 06, 2009
Report
#2010-NY-1001
The City of Atlanta Entered Incorrect Commitments into HUD’s Integrated Disbursement and Information System for its HOME Program
We audited the City of Atlanta’s (City) HOME Investment Partnerships Program (HOME) because it has received more than $17 million in HOME funding since 2005. Our objective was to determine whether the City accurately entered commitments into the U.S. Department of Housing and Urban Development’s (HUD) Integrated Disbursement and Information System (information system) for HOME-funded activities.
The City did not comply with HUD requirements…
September 28, 2009
Report
#2009-AT-1013
HUD Lacked Adequate Controls to Ensure the Timely Commitment and Expenditure of HOME funds
We audited the U.S. Department of Housing and Urban Development’s (HUD) HOME Investment Partnerships Program (HOME) as part of our fiscal year 2009 annual audit plan. Our audit objectives were to assess the adequacy of HUD’s monitoring and implementation of requirements to recapture HOME funds not committed within two years and spent within five years, assess the adequacy of HUD’s monitoring and use of its Integrated Disbursement and…
September 28, 2009
Report
#2009-AT-0001
The City of Little Falls, New York, Urban Renewal Agency, Small Cities Community Development Block Grant and HOME Programs, Complaint No. HL-09-009
We conducted a review of the City of Little Falls, New York’s (the City) Small Cities Community Development Block Grant (CDBG), and HOME Programs administered by its Urban Renewal Agency (URA). We selected the City for review based on a hotline complaint that alleges mismanagement of HUD funding for the CDBG and HOME programs administered by the City and its URA. The objectives of the review were to determine the merits of the hotline complaint…
September 08, 2009
Memorandum
#2009-NY-1801
The City of Little Falls, New York, Urban Renewal Agency, Small Cities Community Development Block Grant and HOME Programs, Complaint No. HL-09-0090
September 08, 2009
Memorandum
#2009-NY-1801
The Lackawanna Municipal Housing Authority, Lackawanna, New York, Needs to Improve Controls and Operational Procedures Regarding Its Capital Fund Program
We completed an audit of the Lackawanna Municipal Housing Authority’s (Authority) administration of its capital fund program. The objectives of our audit were to determine whether the Authority disbursed capital funds and procured contracts in accordance with U.S. Department of Housing and Urban Development (HUD) requirements.
The audit disclosed that the Authority disbursed capital funds for questionable expenditures. Further, it did not…
July 31, 2009
Report
#2009-NY-1014
Significant Flaws Identified at the Lackawanna Municipal Housing Authority May Affects Its Capacity to Administer American Recovery and Reinvestment Act Funds
We are conducting an audit of the Lackawanna Municipal Housing Authority’s (Authority) administration of its capital fund program. We selected this auditee because the Authority pledged its future capital fund appropriations to perform a special project as part of the Capital Fund Financing Program. Specifically, the Authority incurred a $4.25 million long-term liability to perform lead-based paint abatement and modernization work at 90…
July 24, 2009
Memorandum
#2009-NY-0802
The Housing Authority of the City of Newnan, Georgia, Inappropriately Encumbered Assets and Advanced Funds to Support Its Nonprofit Organization
HUD OIG performed an audit of the Housing Authority of the City of Newnan’s activities with its related nonprofit organization, the Newnan Housing Development Corporation. The review was performed based on concerns that the Authority encumbered its assets, used its federal funds to support nonprofit development activities, and had a conflict-of-interest transaction. The purpose of the audit was to determine whether the Authority…
July 20, 2009
Report
#2009-AT-1009
Lower Manhattan Development Corporation, New York, New York, Administered Disaster Recovery Assistance Funds in Accordance with HUD Regulations
We completed the twelfth report in our ongoing audits of the Lower Manhattan Development Corporation's (the auditee) administration of the Community Development Block Grant Disaster Recovery Assistance funds provided 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. During our audit period, April 1 through September 30, 2008, the auditee disbursed approximately…
May 27, 2009
Report
#2009-NY-1013
The City of Rome, New York, Did Not Administer Its Economic Development Activity in Accordance with HUD Requirements
We completed an audit of the City of Rome, New York's (City), administration of its economic development activity known as General Cable under its Community Development Block Grant (CDBG) program. The objectives of our audit were to determine whether the City (1) administered this economic development activity effectively, efficiently, and economically in accordance with applicable U.S. Department of Housing and Urban Development (HUD)…
May 20, 2009
Report
#2009-NY-1012
North Hempstead Housing Authority, Great Neck, New York, Had Weaknesses in Its Housing Choice Voucher and Family Self-Sufficiency Programs
We audited the North Hempstead Housing Authority's (Authority) administration of its Housing Choice Voucher and Family Self-Sufficiency to determine whether the Authority administered these programs in compliance with HUD regulations. The Authority properly determined Section 8 tenant eligibility and accurately calculated rental subsidies. However, the Authority improperly selected both units and tenants for project-based voucher assistance…
May 15, 2009
Report
#2009-NY-1011
The Jonesboro Housing Authority Generally Complied with Housing Quality Standards Inspections Requirements although Certain Weaknesses Existed
We audited the Jonesboro Housing Authority's (Authority) Section 8 Housing Choice Voucher program as part of the U.S. Department of Housing and Urban Development (HUD) Office of Inspector General's (OIG) annual audit plan. Our objective was to determine whether the Authority's Section 8 housing choice voucher units met HUD standards.
The Authority's Section 8 units generally met housing quality standards. Our inspection of…
April 23, 2009
Report
#2009-AT-1006
The City of Augusta, Georgia, Did Not Comply with HOME Monitoring Requirements
HUD OIG performed an audit of the City of Augusta's HOME Investment Partnerships program as part of the U.S. Department of Housing and Urban Development's annual audit plan. The purpose of the audit was to determine whether the City complied with HOME program requirements for monitoring (1) HOME community housing development organizations and subrecipients and (2) the use of CHDOs' proceeds. This is the second of two audit reports…
April 01, 2009
Report
#2009-AT-1005
The City of Yonkers, New York, Had Weaknesses in the Administration of its Section 108 Loan Guarantee Program
We audited the City of Yonkers, New York's (the City) administration of its Section 108 Loan Guarantee program to determine whether the City disbursed Section 108 loan guarantee program funds for eligible costs and adequately safeguarded funds and prevented misuse. The audit disclosed that the City disbursed program funds for eligible activities in accordance with HUD rules and regulations, and maintained a financial management system that…
March 05, 2009
Report
#2009-NY-1009
The City of Yonkers, New York, Had Weaknesses in the Administration of its Section 108 Loan Guarantee Program
March 05, 2009
Report
#2009-NY-1009
The City of Newburgh, New York, Did Not Always Administer Its Community Development Block Grant Program in Accordance with HUD Requirements
We completed an audit of the City of Newburgh, New York's administration of its Community Development Block Grant (CDBG) program. The objectives of our audit were to determine whether the City (1) administered its CDBG program effectively, efficiently, and economically in accordance with applicable rules and regulations, and (2) expended CDBG funds for eligible activities that met a national objective of the program.
The audit disclosed…
February 23, 2009
Report
#2009-NY-1008
The City of Rochester, New York's Management Controls Over the Asset Control Area Program Needs Improvement To Comply With All Requirements
We completed an audit of the City of Rochester's (City) asset control area (ACA) program as part of a nationwide audit of the U.S. Department of Housing and Urban Development's (HUD) monitoring of ACA participants. The objective of the audit was to determine whether the City administered its ACA program in compliance with program requirements to increase homeownership for low and moderate income borrowers and contribute to the…
February 11, 2009
Report
#2009-NY-1007
The City of Augusta Georgia Needs to Improve Controls Over its Community Development Block Grant Facade Program
HUD OIG performed an audit of the City of Augusta's Community Development Block Grant Facade Rehabilitation Grant program due to concerns of mismanagement and abuse regarding the City's program. The purpose of the audit was to determine whether the City's facade program complied with federal requirements and whether program activities met the national objectives of the CDBG program
The City did not have adequate controls over its…
February 09, 2009
Report
#2009-AT-1002
The City of Rome, New York, Did Not Always Administer Its Community Development Block Grant Program in Accordance with HUD Requirements
We completed an audit of the City of Rome, New York's (City) administration of its Community Development Block Grant (CDBG) program. The objectives of our audit were to determine whether the City (1) administered its CDBG program effectively, efficiently, and economically in accordance with applicable rules and regulations and (2) expended CDBG funds for eligible activities that met a national objective of the program.
The audit disclosed…
January 25, 2009
Report
#2009-NY-1006
The City of Rome, New York, Did Not Always Administer Its Community Development Block Grant Program in Accordance with HUD Requirements
January 25, 2009
Report
#2009-NY-1006