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OVERVIEW

The HUD Office of Inspector General (OIG) has been an integral partner in the Department’s post-disaster and reconstruction efforts by providing critical oversight of HUD’s use of Congressional Disaster Supplemental Appropriations. Through our post-disaster audit, evaluative, and investigative efforts, the OIG works to ascertain that disaster aid has been expended as Congress intended. The recent enactment of the Inspector General Empowerment Act of 2016, (Public Law 114-317), has greatly enhanced the OIG’s ability to conduct these oversight and investigative efforts. Some of the OIG’s historical and current reports on the aftermath of the September 11, 2001 terrorist attacks on the World Trade Center in New York City may be found below.

FEATURED REPORTS & MEMORANDUMS

June 26, 2015 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds in Accordance With HUD Regulations
Report Number:  2015-NY-1008

September 30, 2014 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds In Accordance With HUD Regulations
Report Number:  2014-NY-1011

July 18, 2013 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds in Accordance With HUD Regulations
Report Number:  2013-NY-1008

February July 27, 2012 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY Approved Invoices That Were Not Always Consistent With Subrecipient Agreements
Report Number:  2012-NY-1010

February 7, 2011 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Community Development Block Grant Disaster Recovery Assistance Funds
Report Number:  2011-NY-1005

March 22, 2010 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds in Compliance With Regulations
Report Number:  2010-NY-1008

May 27, 2009 l AUDIT REPORT
Lower Manhattan Development Corporation, New York, New York, Administered Funds in Accordance with HUD Regulations
Report Number:  2009-NY-1013

October 6, 2009 l AUDIT REPORT
Lower Manhattan Development Corporation, New York, New York, Generally Administered CDBG Disaster Recovery Assistance Funds in Accordance with Regulations 
Report Number:  2010-NY-1001

March 31, 2008 l AUDIT REPORT
Lower Manhattan Development Corporation CDBG Disaster Recovery Assistance Funds
Report Number:  2008-NY-1004

May 7, 2007 l AUDIT REPORT
The State of Mississippi's Homeowner's Assistance Grant Program Did Not Appropriately Calculate Grants and Monitor the Program
Report Number:  2007-AO-1001

April 3, 2007 l MEMORANDUM
Community Development Block Grant Disaster Recovery Assistance Funds Lowe Manhattan Development Corporation, New York, NY
Report Number:  2007-NY-0802

September 27, 2005 l AUDIT REPORT
Lower Manhattan Development Corporation CDBG Disaster Assistance Funds
Report Number:  2005-NY-1008

March 23, 2005 l AUDIT REPORT
Lower Manhattan Development Corp - CDBG Disaster Assistance Funds
Report Number:  2005-NY-1003

September 15, 2004 l AUDIT REPORT
Lower Manhattan Development Corporation Community Development Block Grant Disaster Assistance Funds New York, New York
Report Number:  2004-NY-1004

March 25, 2004 l AUDIT REPORT
Community Development Block Grant Disaster Assistance Funds New York, New York, Lower Manhattan Development Corporation
Report Number:  2004-NY-1002

March 25, 2004 l AUDIT REPORT
Community Development Block Grant Disaster Assistance Funds, New York, New York, Empire State Development Corporation
Report Number:  2004-NY-1001

September 30, 2003 l AUDIT REPORT
Community Development Block Grant Disaster Assistance Funds Lower Manhattan Development Corporation New York, New York
Report Number:  2003-NY-1006

September 30, 2003 l AUDIT REPORT
Community Development Block Grant Disaster Assistance Funds, Empire State Development Corporation, New York, New York
Report Number:  2003-NY-1005

March 25, 2003 l AUDIT REPORT
Empire State Development Corporation – CDBG Disaster Assistance Funds
Report Number:  2003-NY-1003

May 22, 2002 l MEMORANDUM
Interim Report on Community Development Block Grant Disaster Assistance Funds, New York, New York
Report Number:  2002-NY-1802

OVERVIEW

The HUD Office of Inspector General (OIG) has been an integral partner in the Department’s post-disaster and reconstruction efforts by providing critical oversight of HUD’s use of Congressional Disaster Supplemental Appropriations. Through our post-disaster audit, evaluative, and investigative efforts, the OIG works to ascertain that disaster aid has been expended as Congress intended. The recent enactment of the Inspector General Empowerment Act of 2016, (Public Law 114-317), has greatly enhanced the OIG’s ability to conduct these oversight and investigative efforts. Some of the OIG’s historical and current reports on the aftermath of the September 11, 2001 terrorist attacks on the World Trade Center in New York City may be found below.

FEATURED REPORTS & MEMORANDUMS

June 26, 2015 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds in Accordance With HUD Regulations
Report Number:  2015-NY-1008

September 30, 2014 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds In Accordance With HUD Regulations
Report Number:  2014-NY-1011

July 18, 2013 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds in Accordance With HUD Regulations
Report Number:  2013-NY-1008

February July 27, 2012 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY Approved Invoices That Were Not Always Consistent With Subrecipient Agreements
Report Number:  2012-NY-1010

February 7, 2011 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Community Development Block Grant Disaster Recovery Assistance Funds
Report Number:  2011-NY-1005

March 22, 2010 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds in Compliance With Regulations
Report Number:  2010-NY-1008

May 27, 2009 l AUDIT REPORT
Lower Manhattan Development Corporation, New York, New York, Administered Funds in Accordance with HUD Regulations
Report Number:  2009-NY-1013

October 6, 2009 l AUDIT REPORT
Lower Manhattan Development Corporation, New York, New York, Generally Administered CDBG Disaster Recovery Assistance Funds in Accordance with Regulations 
Report Number:  2010-NY-1001

March 31, 2008 l AUDIT REPORT
Lower Manhattan Development Corporation CDBG Disaster Recovery Assistance Funds
Report Number:  2008-NY-1004

May 7, 2007 l AUDIT REPORT
The State of Mississippi's Homeowner's Assistance Grant Program Did Not Appropriately Calculate Grants and Monitor the Program
Report Number:  2007-AO-1001

April 3, 2007 l MEMORANDUM
Community Development Block Grant Disaster Recovery Assistance Funds Lowe Manhattan Development Corporation, New York, NY
Report Number:  2007-NY-0802

September 27, 2005 l AUDIT REPORT
Lower Manhattan Development Corporation CDBG Disaster Assistance Funds
Report Number:  2005-NY-1008

March 23, 2005 l AUDIT REPORT
Lower Manhattan Development Corp - CDBG Disaster Assistance Funds
Report Number:  2005-NY-1003

September 15, 2004 l AUDIT REPORT
Lower Manhattan Development Corporation Community Development Block Grant Disaster Assistance Funds New York, New York
Report Number:  2004-NY-1004

March 25, 2004 l AUDIT REPORT
Community Development Block Grant Disaster Assistance Funds New York, New York, Lower Manhattan Development Corporation
Report Number:  2004-NY-1002

March 25, 2004 l AUDIT REPORT
Community Development Block Grant Disaster Assistance Funds, New York, New York, Empire State Development Corporation
Report Number:  2004-NY-1001

September 30, 2003 l AUDIT REPORT
Community Development Block Grant Disaster Assistance Funds Lower Manhattan Development Corporation New York, New York
Report Number:  2003-NY-1006

September 30, 2003 l AUDIT REPORT
Community Development Block Grant Disaster Assistance Funds, Empire State Development Corporation, New York, New York
Report Number:  2003-NY-1005

March 25, 2003 l AUDIT REPORT
Empire State Development Corporation – CDBG Disaster Assistance Funds
Report Number:  2003-NY-1003

May 22, 2002 l MEMORANDUM
Interim Report on Community Development Block Grant Disaster Assistance Funds, New York, New York
Report Number:  2002-NY-1802

OVERVIEW

The HUD Office of Inspector General (OIG) has been an integral partner in the Department’s post-disaster and reconstruction efforts by providing critical oversight of HUD’s use of Congressional Disaster Supplemental Appropriations. Through our post-disaster audit, evaluative, and investigative efforts, the OIG works to ascertain that disaster aid has been expended as Congress intended. The recent enactment of the Inspector General Empowerment Act of 2016, (Public Law 114-317), has greatly enhanced the OIG’s ability to conduct these oversight and investigative efforts. Some of the OIG’s historical and current reports on the aftermath of the September 11, 2001 terrorist attacks on the World Trade Center in New York City may be found below.

FEATURED REPORTS & MEMORANDUMS

June 26, 2015 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds in Accordance With HUD Regulations
Report Number:  2015-NY-1008

September 30, 2014 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds In Accordance With HUD Regulations
Report Number:  2014-NY-1011

July 18, 2013 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds in Accordance With HUD Regulations
Report Number:  2013-NY-1008

February July 27, 2012 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY Approved Invoices That Were Not Always Consistent With Subrecipient Agreements
Report Number:  2012-NY-1010

February 7, 2011 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Community Development Block Grant Disaster Recovery Assistance Funds
Report Number:  2011-NY-1005

March 22, 2010 l AUDIT REPORT
The Lower Manhattan Development Corporation, New York, NY, Generally Administered CDBG Disaster Recovery Assistance Funds in Compliance With Regulations
Report Number:  2010-NY-1008

May 27, 2009 l AUDIT REPORT
Lower Manhattan Development Corporation, New York, New York, Administered Funds in Accordance with HUD Regulations
Report Number:  2009-NY-1013

October 6, 2009 l AUDIT REPORT
Lower Manhattan Development Corporation, New York, New York, Generally Administered CDBG Disaster Recovery Assistance Funds in Accordance with Regulations 
Report Number:  2010-NY-1001

March 31, 2008 l AUDIT REPORT
Lower Manhattan Development Corporation CDBG Disaster Recovery Assistance Funds
Report Number:  2008-NY-1004

May 7, 2007 l AUDIT REPORT
The State of Mississippi's Homeowner's Assistance Grant Program Did Not Appropriately Calculate Grants and Monitor the Program
Report Number:  2007-AO-1001

April 3, 2007 l MEMORANDUM
Community Development Block Grant Disaster Recovery Assistance Funds Lowe Manhattan Development Corporation, New York, NY
Report Number:  2007-NY-0802

September 27, 2005 l AUDIT REPORT
Lower Manhattan Development Corporation CDBG Disaster Assistance Funds
Report Number:  2005-NY-1008

March 23, 2005 l AUDIT REPORT
Lower Manhattan Development Corp - CDBG Disaster Assistance Funds
Report Number:  2005-NY-1003

September 15, 2004 l AUDIT REPORT
Lower Manhattan Development Corporation Community Development Block Grant Disaster Assistance Funds New York, New York
Report Number:  2004-NY-1004

March 25, 2004 l AUDIT REPORT
Community Development Block Grant Disaster Assistance Funds New York, New York, Lower Manhattan Development Corporation
Report Number:  2004-NY-1002

March 25, 2004 l AUDIT REPORT
Community Development Block Grant Disaster Assistance Funds, New York, New York, Empire State Development Corporation
Report Number:  2004-NY-1001

September 30, 2003 l AUDIT REPORT
Community Development Block Grant Disaster Assistance Funds Lower Manhattan Development Corporation New York, New York
Report Number:  2003-NY-1006

September 30, 2003 l AUDIT REPORT
Community Development Block Grant Disaster Assistance Funds, Empire State Development Corporation, New York, New York
Report Number:  2003-NY-1005

March 25, 2003 l AUDIT REPORT
Empire State Development Corporation – CDBG Disaster Assistance Funds
Report Number:  2003-NY-1003

May 22, 2002 l MEMORANDUM
Interim Report on Community Development Block Grant Disaster Assistance Funds, New York, New York
Report Number:  2002-NY-1802