The New Rochelle Municipal Housing Authority, New Rochelle, NY, Did Not Always Administer Its Public Housing Program in Accordance With HUD’s Rules and Regulations
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…
January 30, 2017
Report
#2017-NY-1006
The City of New York, NY, Lacked Adequate Controls To Ensure That the Use of Community Development Block Grant Disaster Recovery Funds Was Always Consistent With the Action Plan and Applicable Federal and State Regulations
We completed a review of the City of New York, Office of Management and Budget’s administration of the Interim Assistance Rapid Repairs Program, funded with Community Development Block Grant Disaster Recovery (CDBG-DR) funds provided by the U.S. Department of Housing and Urban Development (HUD) to assist in the disaster recovery and rebuilding efforts resulting from Hurricane Sandy. The objective of the audit was to determine whether City…
December 20, 2016
Report
#2017-NY-1004
The Town of Amherst, NY, Did Not Ensure That Its Housing Choice Voucher Program Units Met Housing Quality Standards (REISSUED February 17, 2017)
(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…
December 13, 2016
Report
#2017-NY-1003
The Tarrytown Municipal Housing Authority, Did Not Always Comply With HUD’s Procurement, Administrative, and Program Requirements
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…
November 21, 2016
Report
#2017-NY-1002
The City of New York, NY, Implemented Policies That Did Not Always Ensure That Community Development Block Grant Disaster Recovery Funds Were Disbursed in Accordance With Its Action Plan and Federal Regulations
We completed a review of the City of New York, Mayor’s Office of Housing Recovery Operations’ administration of the Build it Back Single Family Program, funded with Community Development Block Grant Disaster Recovery (CDBG-DR) funds provided by the U.S. Department of Housing and Urban Development (HUD) to assist in the disaster recovery and rebuilding efforts resulting from Hurricane Sandy. The objective of the audit was to determine…
November 02, 2016
Report
#2017-NY-1001
The State of Oklahoma Did Not Obligate and Spend Its Community Development Block Grant Disaster Recovery Funds in Accordance With Requirements
We audited the State of Oklahoma because it received $93.7 million in Community Development Block Grant Disaster Recovery (CDBG-DR) allocations for presidentially declared disasters that occurred in 2011, 2012, and 2013. The substantial amount of CDBG-DR funding required a review of the State’s program. Our objective was to determine whether the State obligated and spent its grant in accordance with requirements.
The State…
September 30, 2016
Report
#2016-FW-1010
Folts, Inc., Herkimer, NY Did Not Administer the Folts Adult Home and Folts Home Projects in Accordance With Their Regulatory Agreements
We audited Folts, Inc.’s management of the Folts Adult Home and Folts Home projects to address our concern with U.S. Department of Housing and Urban Development (HUD)-assisted health care facilities. We selected this auditee as the result of a risk assessment of nursing homes located in New York State, which considered HUD’s risk indicators and factors such as loan default; internal control issues; and financial statements not being filed…
September 29, 2016
Report
#2016-NY-1010
M&T Bank Settled Allegations of Failing To Comply With HUD’s Federal Housing Administration Loan Requirements
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, Western District of New York, in the civil investigation of Manufacturers and Traders Trust Company, also known as M&T Bank. M&T Bank has its principal place of business in Buffalo, NY. On March 19, 2013, a former employee of M&T Bank…
September 19, 2016
Memorandum
#2016-CF-1804
The State of New York Had Weaknesses in Its Administration of the Tourism and Marketing Program
We audited the New York State Community Development Block Grant Disaster Recovery (CDBG-DR) assistance-funded New York State Tourism and Marketing program based on the amount of funds drawn down to date and weaknesses identified in prior Office of Inspector General audits. State officials allocated $30 million in CDBG-DR funds to the Tourism and Marketing program, of which $22.4 million had been obligated and disbursed as of September 30…
September 16, 2016
Report
#2016-NY-1009
Pilgrim Village Settled Allegations of Making Unauthorized Distributions and Improper Disbursements of Multifamily Project Funds
The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General (OIG), assisted the U.S. Attorney’s Office for the Western District of New York in the civil investigation of Pilgrim Village Associates, L.P.; North-Ellicott Management, Inc.; and Trammell Property Management (Pilgrim Village). Pilgrim Village Associates, L.P., was the owner of Pilgrim Village Apartments, a 90-unit multifamily housing development located in…
September 08, 2016
Memorandum
#2016-CF-1802
Officials of the Rochester Housing Authority, Rochester, NY, Generally Administered the Housing Choice Voucher Program in Accordance with HUD Regulations
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…
August 05, 2016
Report
#2016-NY-1008
The Muscogee (Creek) Nation, Okmulgee, OK, Did Not Always Comply With HUD Requirements
We audited the Muscogee (Creek) Nation’s use of U.S. Department of Housing and Urban Development (HUD) funds in accordance with the Office of Inspector General’s goal to ensure the integrity and soundness of HUD’s Public and Indian Housing programs and to follow up on weaknesses identified in other reviews. The audit objective was to determine whether the Nation complied with HUD requirements when it housed families and procured contracts…
July 08, 2016
Report
#2016-FW-1003
New York State Did Not Always Disburse Community Development Block Grant Disaster Recovery Funds in Accordance With Federal and State Regulations
We completed a review of the State of New York Governor’s Office of Storm Recovery’s administration of the Small Business Grants and Loans program funded with Community Development Block Grant Disaster Recovery (CDBG-DR) funds provided by the U.S. Department of Housing and Urban Development (HUD). The objectives of the audit were to determine whether State officials (1) approved and disbursed CDBG-DR funds for the Small Business Grants…
March 29, 2016
Report
#2016-NY-1006
The City of New York, NY, Generally Disbursed Community Development Block Grant Disaster Recovery Funds for Its Temporary Disaster Assistance Program in Accordance With Federal Regulations
We audited the City of New York, Office of Management and Budget’s administration of its Temporary Disaster Assistance Program (TDAP) funded with Community Development Block Grant Disaster Recovery (CDBG-DR) funds provided by the U.S. Department of Housing and Urban Development (HUD) to assist in the disaster recovery and rebuilding efforts resulting from Hurricane Sandy. The disaster recovery funds were authorized by Congress under the…
March 10, 2016
Report
#2016-NY-1005
The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds in Accordance With HUD Regulations
We performed the 20th 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 disbursed CDBG Disaster Recovery funds in accordance…
February 18, 2016
Report
#2016-NY-1004
The City of Rochester, NY Did Not Always Administer Its Community Development Block Grant Program in Accordance With HUD Requirements
We audited the City of Rochester’s Community Development Block Grant (CDBG) program to address our audit plan priority to improve financial management controls over CDBG grants. We selected this grantee based on a risk analysis of grantees administered by the U.S. Department of Housing and Urban Development’s (HUD) Buffalo field office, which considered funds received and the risk score assigned by HUD. The City received more than $…
February 04, 2016
Report
#2016-NY-1003
The City of Niagara Falls, NY Had Weaknesses in Controls Over CDBG-Funded Subgrantee Administered Rehabilitation Activities
We reviewed the City of Niagara Falls’ Community Development Block Grant (CDBG) program. We selected this auditee based on our risk assessment of CDBG grantees administered through the Buffalo, NY, field office, which considered the City’s funding, HUD’s risk assessment of the City, and prior Office of Inspector General (OIG) audits. The City received more than $2.2 million in each of its program years 2013 and 2014; was ranked…
January 06, 2016
Report
#2016-NY-1002
Morris Park Did Not Always Comply With Its Regulatory Agreement and HUD Requirements
We audited Morris Park Nursing and Rehabilitation Center based on a risk assessment we performed on nursing homes located in New York and New Jersey. Morris Park has a Section 232 HUD-insured loan in the amount of $7.4 million. The objective of the audit was to determine whether Morris Park officials managed funds in compliance with the regulatory agreement and applicable HUD requirements.
Morris Park officials generally managed…
September 30, 2015
Report
#2015-NY-1012
Program Control Weaknesses Lessened Assurance That New York Rising Housing Recovery Program Funds Were Always Disbursed for Eligible Costs
We audited the New York State Community Development Block Grant Disaster Recovery Assistance (CDBG-DR) funded New York Rising Housing Recovery Program to address the Disaster Relief Appropriations Act requirement that the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General, monitor the expenditure of CDBG-DR funds. State officials allocated more than $1 billion in CDBG-DR funds to the Housing Recovery…
September 17, 2015
Report
#2015-NY-1011
New York State Did Not Always Administer Its Rising Home Enhanced Buyout Program in Accordance with Federal and State Regulations
We audited the New York Rising Home Enhanced Buyout Program to address the requirement that the U.S. Department of Housing and Urban Development, Office of Inspector General, monitor the expenditure of Community Development Block Grant Disaster Recovery (CDBG-DR) funds made available by the Disaster Relief Appropriations Act. Our audit objective was to determine whether New York State officials established adequate controls to ensure that…
September 17, 2015
Report
#2015-NY-1010