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 Cuyahoga Metropolitan Housing Authority’s management of lead‐based paint in its public housing program based on our assessment of the risks of lead‐based paint in public housing.  The risk factors assessed included the age of buildings, the number of units, household demographics, and reported cases of childhood lead poisoning.  Our audit objectives were to determine whether the Authority (1) complied with HUD’s…

We audited the Columbus Metropolitan Housing Authority’s Housing Choice Voucher (HCV) Program.  The audit was initiated based on our assessment of risks associated with public housing agencies’ HCV Program units and recent media attention and public concern about the conditions of subsidized housing properties.  Our objective was to determine whether the physical condition of the Authority’s HCV Program units complied with the U.S.…

We audited the Stark Metropolitan Housing Authority’s public housing program based on significant deficiencies noted during our prior audit of the Authority.  Our audit objective was to determine whether the Authority complied with Federal and its own requirements for procuring goods and services. The Authority did not always comply with Federal and its own procurement requirements.  Specifically, for the contracts reviewed, it did…

We audited the U.S. Department of Housing and Urban Development’s (HUD) grant closeout processes and compliance with the Grants Oversight and New Efficiency (GONE) Act.  The GONE Act required that we conduct a risk assessment to determine whether an audit of HUD’s grant closeout process was warranted.  We initiated this review based on the results of our risk assessment conducted in fiscal year 2018, which found that an audit was…

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…

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 performed the 23rd 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 (WTC) in New York City.  This review was performed in response to a congressional mandate that we continuously audit the…

We audited PK Management, LLC, based on (1) media coverage of problems associated with Essex Village, an apartment complex in Virginia that it managed, and (2) issues identified in our prior audit of PK Management in Birmingham, AL.  Our audit objective was to determine whether PK Management assisted eligible tenants and maintained documentation to support the housing assistance payments it received for residents of the properties it…

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 State of New York’s Community Development Block Grant Disaster Recovery-funded New York Rising Buyout and Acquisition program.  We initiated this audit based on observations related to the appraised fair market values made during a previous audit (2015-NY-1010) of the State’s program.  Our objectives were to determine whether the State ensured that (1) the appraised fair market values used to determine award amounts…

We audited the State of New York’s Community Development Block Grant Disaster Recovery-funded New York Rising Buyout and Acquisition program.  We initiated this audit due to concerns related to whether properties purchased were substantially damaged.  The objective of this audit was to determine whether the State ensured that properties purchased under the acquisition component of the program met applicable U.S. Department of Housing…

We audited Rainbow Terrace Apartments based on our analysis of risk factors related to multifamily projects in Region 5’s jurisdiction and the activities included in our fiscal year 2018 annual audit plan.  Our objective was to determine whether the project’s owner and management agent operated the project in accordance with the regulatory agreement and the U.S. Department of Housing and Urban Development’s (HUD) requirements. The project…

We audited the City of New York’s Infrastructure Rehabilitation and Reconstruction of Public Facilities Program.  We selected this program for review because the City had allocated nearly $91 million to the program and disbursed more than $59.6 million as of October 31, 2017, and as part of our ongoing oversight of the U.S. Department of Housing and Urban Development’s (HUD) Disaster Recovery programs.  Our objective was to determine…

We audited Hamilton County’s subrecipient agreement with People Working Cooperatively, Inc. (corporation), for a Community Development Block Grant-funded housing repair services program based on a request from the U.S. Department of Housing and Urban Development’s (HUD) Columbus Office of Community Planning and Development concerning information the Office received regarding the program, which it did not have the resources to review.  The…

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 Columbus Metropolitan Housing Authority’s Public Housing Operating and Capital Fund programs based on an anonymous complaint to our hotline.  Our audit objective was to determine whether the Authority administered its programs in accordance with the U.S. Department of Housing and Urban Development’s (HUD) requirements. The Authority invested Federal funds in non-HUD-approved investment accounts and did not properly record…

We audited the Cuyahoga Metropolitan Housing Authority’s public housing program based on an anonymous complaint to our hotline.  Our objective was specific to the allegations in the complaint and was to determine whether the Authority (1) engaged in nepotism when hiring staff, (2) used program funds for inappropriate or unreasonable travel expenses, (3) failed to comply with the U.S. Department of Housing and Urban Development’s (HUD) and…

We performed the 22nd 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 administered its Disaster Recovery-funded Lower…

The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), assisted HUD’s Office of General Counsel, Office of Program Enforcement, in the civil investigation of Southern Blvd I, L.P.  The owner executed a housing assistance payments contract for a 73-unit multifamily housing development named Southern Blvd I located in Bronx, NY.  The project received HUD project-based Section 8 assistance for 72…