City of New York v. Wing

OPINION OF THE COURT

Carpinello, J.

Pursuant to the Federal Adoption Assistance and Child Welfare Act of 1980 (see, 42 USC §§ 670-679), the State is entitled to be reimbursed with Federal funds for the foster care expenses of “[qualifying children” (42 USC § 672 [a]), which it then distributes to local social services districts, such as petitioner (see, Social Services Law § 153 et seq.). The present dispute has its genesis in a 1988 audit conducted by the United States Department of Health and Human Services (hereinafter HHS) of foster care expenditures incurred by petitioner between October…