# The New York City Department of Social Services Should Enhance Its Fraud Risk Management Practices for its ESG CARES Act Funding
> **Audit** by Department of Housing and Urban Development OIG · 2026-01-06
> *About: Department of Housing and Urban Development*
## Report
- **Title:** The New York City Department of Social Services Should Enhance Its Fraud Risk Management Practices for its ESG CARES Act Funding
- **Submitting OIG:** Department of Housing and Urban Development OIG
- **Component agency:** Department of Housing and Urban Development
- **Type:** Audit
- **Publication date:** 2026-01-06

## Summary

We audited New York City (NYC) Department of Social Services (DSS) with the objective of evaluating DSS’ fraud risk management practices for its Emergency Solutions Grants Coronavirus Aid, Relief, and Economic Security Act (ESG CARES Act) funded activities and assessed the maturity of its efforts to prevent, detect, and respond to fraud. Fraud within activities funded by the ESG CARES Act can lead to significant financial losses, reputational damage to the grantee and the United States Department of Housing and Urban Development (HUD), breach of fiduciary duty, and most importan

## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/new-york-city-department-social-services-should-enhance-its-fraud-risk-management)
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