We audited the Housing Authority of the City of Richmond’s (Authority) procurement activities. Our objective was to determine whether the Authority followed procurement requirements. We found that the Authority could not adequately support that procurement activities were conducted in accordance with applicable requirements. As a result, it could not demonstrate that contracts were awarded to vendors whose proposals were most advantageous to…

We conducted a review of the City of Little Falls, New York’s (the City) Small Cities Community Development Block Grant (CDBG), and HOME Programs administered by its Urban Renewal Agency (URA). We selected the City for review based on a hotline complaint that alleges mismanagement of HUD funding for the CDBG and HOME programs administered by the City and its URA. The objectives of the review were to determine the merits of the hotline complaint…

We completed a capacity review of the Los Angeles County Community Development Commission’s (County) Neighborhood Stabilization Program. We performed the audit because Housing and Economic Recovery Act reviews were part of the Office of the Inspector General’s annual audit plan and the program was identified as high risk. In addition, the County was awarded significant Neighborhood Stabilization Program funds of $16.8 million. Our objective…

We audited the State of California’s Department of Housing and Community Development (State) to determine the basis and method used to allocate its $145 million in Neighborhood Stabilization Program (NSP) grant funds. Our objective was to determine whether the methodology the State used in allocating its NSP grant funds was logical, equitable, and in accordance with U.S. Department of Housing and Urban Development (HUD) requirements. The State…

We completed an audit of the Lackawanna Municipal Housing Authority’s (Authority) administration of its capital fund program. The objectives of our audit were to determine whether the Authority disbursed capital funds and procured contracts in accordance with U.S. Department of Housing and Urban Development (HUD) requirements. The audit disclosed that the Authority disbursed capital funds for questionable expenditures. Further, it did not…

We audited the Housing Authority of the City of Long Beach’s (Authority) Section 8 Housing Choice Voucher program. The Authority was selected based on its having received low housing quality standards indicator scores for fiscal years 2006 and 2007 under HUD’s Section Eight Management Assessment Program in addition to a lack of recent on-site reviews by HUD. The objective of the audit was to determine whether the Authority conducted housing…

We reviewed the City of Oakland’s HOME Investment Partnerships Program to determine whether it administered its program in accordance with federal requirements and its own policies and procedures. We selected the City for review due to its large annual HUD funding and because it had not been the subject of an OIG audit for several years. The City did not always administer its HOME program in accordance with federal requirements and its own…

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 audited the City of Baldwin Park Housing Authority’s (Authority) Housing Choice Voucher program. We conducted the audit because the Authority received a “near troubled” status and scores of zero on five Section Eight Management Assessment Program indicators for fiscal year 2007. The objective was to determine whether the Authority determined housing assistance payments correctly and completed annual reexaminations in a timely manner. The…

We audited Financial Freedom Senior Funding Corporation (Financial Freedom) as part of our annual audit plan objective of improving the integrity of single-family insurance programs. Our objective was to determine whether Financial Freedom complied with U. S. Department of Housing and Urban Development (HUD) origination requirements for the Home Equity Conversion Mortgage program, commonly known as a reverse mortgage. Financial Freedom generally…

We audited the Culver City Housing Agency’s (Agency) administration of its Section 8 Housing Choice Voucher program waiting list and housing assistance payment calculations. We initiated this review based upon information we received regarding waiting list administration and potential tenant eligibility issues. The Agency’s ongoing lease-up deficiency and lack of monitoring visits by the U. S. Department of Housing and Urban Development (HUD)…

We audited the City of Los Angeles Housing Department (City) as the result of problems noted during a prior audit involving HOME Investment Partnerships Program (HOME)-funded activities administered by the Community Redevelopment Agency of the City of Los Angeles (subrecipient), which was not adequately monitored by the City, compounded by concerns stemming from various newspaper articles related to the Marlton Square project, which included the…

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)…

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 completed a financial review of the Housing Authority of the County of Los Angeles' (Authority) Section 8 program. We initiated the review in response to several citizen complaints alleging mismanagement, waste, and abuse of U. S. Department of Housing and Urban Development (HUD) Section 8 funding, including the use of Section 8 funds to pay the costs of non-Section 8 programs. Our objective was to determine the validity of the above…

We audited the City of Yonkers, New York's (the City) administration of its Section 108 Loan Guarantee program to determine whether the City disbursed Section 108 loan guarantee program funds for eligible costs and adequately safeguarded funds and prevented misuse. The audit disclosed that the City disbursed program funds for eligible activities in accordance with HUD rules and regulations, and maintained a financial management system that…

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…