New York Improperly Claimed Some Child Care and Development Targeted Funds

The New York State Office of Children and Family Services (State agency) did not comply with Federal requirements for the use of almost $3.9 million in Child Care Development Fund targeted funds for fiscal years 2007 through 2009. Specifically, the State agency improperly claimed $2.3 million of inadequately supported targeted funds, and improperly obligated $1.5 million of targeted funds after the obligation period had ended. These errors occurred because the State agency did not have adequate fiscal controls and accounting procedures in place to ensure that expenditures complied with Federal requirements.