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The Lower Manhattan Development Corporation, New York, NY, Generally Administered Its Disaster Recovery-Funded Program in Accordance With Applicable Requirements

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 administration of these funds.  The objective of the audit was to determine whether LMDC adm

The State of New York Did Not Ensure That Appraised Values Used by Its Program Were Supported and Appraisal Costs and Services Complied With Requirements

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 under its program were supported and (2) appraisal costs for its program complied with applicable requirements and were for services performed in accord

HUD CPD Did Not Enforce the Disaster Appropriations Act, 2013, 24-Month Grantee Expenditure Requirement

We initiated our audit in accordance with our strategic goal to provide the U.S. Department of Housing and Urban Development (HUD) with services and products to address vulnerabilities, to provide opportunities for improvements, and to recognize positive outcomes.  The audit objective was to determine whether the HUD Office of Community Planning and Development (CPD) monitored and ensured that its Disaster Relief Appropriations Act, 2013, grantees complied with the Act’s 24-month statutory expenditure requirement.

The State of New York Did Not Ensure That Properties Purchased Under the Acquisition Component of Its Program Were Eligible

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.

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