People blame God for evil because they want to try and justify sin. "God created everything so therefore he created evil." Well, that is not true. God's Word says that he in not evil. He is only good, therefore, evil can not come from him.
God does not tempt us but allows the temptation to come to strenghthen us and confirm us in our faith.
God does not tempt sinful people. The evil desires within them is what manifest and causes them to sin.
God allows sin because he gives us freedom to love and a free will to choose. This is to test us and strengthen us and confirm our faith in Him. Without this freedom we would not understand our full dependance on Him.