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The City of Rochester, NY Did Not Always Administer Its Community Development Block Grant Program in Accordance With HUD Requirements

We audited the City of Rochester’s Community Development Block Grant (CDBG) program to address our audit plan priority to improve financial management controls over CDBG grants.  We selected this grantee based on a risk analysis of grantees administered by the U.S.

The City of Niagara Falls, NY Had Weaknesses in Controls Over CDBG-Funded Subgrantee Administered Rehabilitation Activities

We reviewed the City of Niagara Falls’ Community Development Block Grant (CDBG) program.  We selected this auditee based on our risk assessment of CDBG grantees administered through the Buffalo, NY, field office, which considered the City’s funding, HUD’s risk assessment of the City, and prior Office of Inspector General (OIG) audits.  The City received more than $2.2 million in each of its program years 2013 and 2014; was ranked medium risk in HUD’s risk assessment for 2014 and 2015, with a score of 38 and 45, respectively; and had not recently been audited by OIG.&n

The Municipality of Toa Alta, PR, Did Not Properly Administer Its Section 108 Loan Guarantee Program

We audited the Municipality of Toa Alta’s Section 108 Loan Guarantee program.  This audit was the result of a referral from the San Juan Office of Community Planning and Development.  The objectives of the audit were to determine whether program funds were effectively used to meet a Community Development Block Grant (CDBG) program national objective and provide the intended benefits and whether the Municipality complied with loan application, contract and U.S.

State Energy Standards (Project Number 2015-OE-0005)

In response to a request made by the Housing and Urban Development (HUD) Office of Community Planning and Development (CPD), the Office of Inspector General, Office of Evaluation reviewed State qualified action plans to determine whether States included alternative building standards that are equivalent to Energy Star® building standard. CPD tracks HUD funded new home constructions that meet the Energy Star® building standard as they contribute to HUD’s priority goal for energy-efficient housing.

The New Hampshire Housing Finance Authority Administered Its HOME Investment Partnerships Program in Accordance With HUD Requirements

We audited the New Hampshire Housing Finance Authority’s HOME Investment Partnerships Program based on a risk analysis of the Authority’s program that considered the amount of funding and the results of HUD monitoring reviews and because the Office of Inspector General had not reviewed the Authority’s HOME program within the past 10 years.  Our audit objective was to determine whether Authority officials administered the HOME program in compliance with U.S.