We initiated our audit in accordance with our strategic goal to provide the U.S.

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.

We audited the City of New York’s Infrastructure Rehabilitation and Reconstruction of Public Facilities Program.  We selected this program for review because the City had allocated nearly $91 million to the program and disbursed more than $59.6 million as of October 31, 2017, and as part of our ongoing oversight of the U.S.

We reviewed the State of Florida’s Department of Economic Opportunity’s Community Development Block Grant Disaster Recovery (CDBG-DR) program.  We selected the State of Florida in accordance with our goal to review disaster funding and based on a congressional request for us to conduct disaster capacity reviews for recent disasters, including Hurricanes Hermine, Matthew, and Irma.  Our audit objective was to determine whether the State of Florida’s Department of Economic Opportunity had the capacity to administer its CDBG-DR grants in accordance with applicable regula

As part of our annual risk and internal planning process, we audited the U.S.