We performed an audit of the City of Boston’s (City) Department of Neighborhood Development (Department). We selected the City based upon the results of our previous audit of the City’s HOME Investment Partnerships Program (HOME) and the significance of the Neighborhood Stabilization Program (NSP) funds awarded. Our objective was to determine whether the City had the capacity to effectively and efficiently administer its NSP under the…

We are conducting an audit of the Lackawanna Municipal Housing Authority’s (Authority) administration of its capital fund program. We selected this auditee because the Authority pledged its future capital fund appropriations to perform a special project as part of the Capital Fund Financing Program. Specifically, the Authority incurred a $4.25 million long-term liability to perform lead-based paint abatement and modernization work at 90…

We completed the twelfth report in our ongoing audits of the Lower Manhattan Development Corporation's (the auditee) administration of the Community Development Block Grant Disaster Recovery Assistance funds provided 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. During our audit period, April 1 through September 30, 2008, the auditee disbursed approximately $…

We completed an audit of the City of Rome, New York's (City), administration of its economic development activity known as General Cable under its Community Development Block Grant (CDBG) program. The objectives of our audit were to determine whether the City (1) administered this economic development activity effectively, efficiently, and economically in accordance with applicable U.S. Department of Housing and Urban Development (HUD) rules…

We audited the North Hempstead Housing Authority's (Authority) administration of its Housing Choice Voucher and Family Self-Sufficiency to determine whether the Authority administered these programs in compliance with HUD regulations. The Authority properly determined Section 8 tenant eligibility and accurately calculated rental subsidies. However, the Authority improperly selected both units and tenants for project-based voucher assistance,…

We initiated an audit of the City of Holyoke, Massachusetts, Office of Community Development's (City) award and use of HOME Investment Partnerships (HOME) program set-aside funds as part of our annual audit plan. Our objective was to determine whether the City ensured that Contemporary Apartments, Inc. (Contemporary Apartments), met community development housing organization (CHDO) qualification requirements and whether the related CHDO project…

We audited the Housing Choice Voucher program (Voucher program) at the Quincy Housing Authority (Authority) as part of our annual audit plan. Our efforts focused on whether the Authority (1) ensured that its Section 8 administrative plan met the requirements of 24 CFR (Code of Federal Regulations) 982.54, (2) adequately accounted for its indirect cost charges, (3) used Voucher program funds only for the administration of the program and whether…

We completed an audit of the City of Newburgh, New York's administration of its Community Development Block Grant (CDBG) program. The objectives of our audit were to determine whether the City (1) administered its CDBG program effectively, efficiently, and economically in accordance with applicable rules and regulations, and (2) expended CDBG funds for eligible activities that met a national objective of the program. The audit disclosed that…

We completed an audit of the City of New York's Department of Housing Preservation and Development (the City), New York, New York to evaluate its administration of the HOME Investment Partnerships Program (HOME). The audit objectives were to determine whether the City (1) properly committed and disbursed HOME funds; (2) adequately monitored its community housing development organizations, projects, and contractors; and (3) correctly reported…

New York External Audit Reports The online versions of nearly all OIG documents are presented in Adobe's Portable Document Format (PDF). If you don't already have it installed on your system, get a free PDF reader here to view our documents. Issue Date: May 17, 2012 Audit Memorandum No. 2012-NY-1801 Title: New York City Housing Authority Hotline Complaint, Case Number HL-2011-0705 We completed a review of the New York City Housing Authority’s…

We performed an audit of the New York City Housing Authority's (Authority) administration of its capital fund program as part of the Office of Inspector General's (OIG) strategic plan goals to improve the U.S. Department of Housing and Urban Development's (HUD) fiscal accountability. We selected the Authority based on the size of its capital fund program, more than $2 billion authorized and more than $1.3 billion expended in fiscal years 2001…

As part of the tenth of our ongoing audits of the Lower Manhattan Development Corporation's (LMDC) administration of Community Development Block Grant Disaster Recovery Assistance funds, we reviewed the nature of costs incurred under the activity entitled "World Trade Center Memorial and Cultural" program related to the deconstruction of the Deutsche Bank building in New York City. The review raised concern about funding of the deconstruction…

We audited the Housing Choice Voucher (Voucher) program at the Taunton Housing Authority (Authority) as part of our annual audit plan. The overall audit objective was to determine whether the Authority efficiently administered its Voucher program in compliance with its annual contributions contract and U.S. Department of Housing and Urban Development (HUD) regulations. Our specific objectives were to determine whether the Authority used Voucher…

We audited the Tuckahoe Housing Authority (Authority) to assess the merits of a complaint and determine whether the Authority administered its low-rent housing program and nonprofit entity activities in accordance with the annual contributions contract and other U.S. Department of Housing and Urban Development (HUD) regulations. The audit disclosed that the Authority did not adequately administer its low-rent program and nonprofit entity…

This is the tenth report in our ongoing audits of the Lower Manhattan Development Corporation's (the auditee) administration of the Community Development Block Grant Disaster Recovery Assistance funds provided to the State of New York. During our audit period, April 1, 2007, through September 30, 2007, the auditee disbursed approximately $132.7 million of the $2.783 billion funds appropriated. The objectives of this audit were to determine…