The New York State Office of Children and Family Services awarded approximately $2.8 million of Disaster Relief Act funds to Bayview Nursing and Rehabilitation Center (Bayview) for construction and equipment expenses resulting from Hurricane Sandy.

Bayview claimed allowable Hurricane Sandy Disaster Relief Act costs. Specifically, Bayview used Disaster Relief Act funds to offset costs it had incurred repairing its facility and replacing damaged equipment before receiving its Disaster Relief Act grant award. Although Bayview did not follow usual Federal procurement requirements and did not follow requirements for separately tracking and accounting for all grant expenditures, the costs were allowable as they were incurred before the awarding of the grant and met the purpose of the grant, which was to reimburse Bayview for costs incurred as a result of Hurricane Sandy damages.

Accordingly, this report contains no recommendations.

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