We audited Public Assistance grant funds awarded to New York City’s Department of Design and Construction (Department) in New York, New York (Public Assistance Identification Number 081-51000-19). The New York State Division of Homeland Security and Emergency Services (New York), a FEMA grantee, awarded the Department $13.3 million for d amages resulting from Hurricane Sandy, which occurred on October 29, 2012. The award provided 90 percent funding for two projects—one large debris removal project (Category A) and one large permanent work project (Category C).1 We audited both large projects for the period October 29, 2012, through June 27, 2013 (see exhibit). As of June 2014, the Department had completed all work under the award, but had not yet submitted its final claim to the grantee or FEMA. Therefore, the projects remain open.