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We performed the 21st 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 with the guidelines established under the U.S. Department of Housing and Urban Development (HUD)-approved partial and final action plans for the (1) Parks & Open Spaces and (2) Transportation Improvements programs.  Specifically, we reviewed $6.57 million of the $10.15 million disbursed for the two programs selected for review.

LMDC generally disbursed CDBG Disaster Recovery funds in accordance with the guidelines established under the HUD-approved partial and final action plans and applicable laws and regulations for the (1) Parks & Open Spaces and (2) Transportation Improvements programs.

There are no recommendations.