Finding: 2025-002 - Special Tests and Provisions: Uniform Relocation Act Condition Reported by the Auditor: OCGDLC did not assess whether the relocation provisions of 49 CFR Part 24 applied to the occupants of the property acquired with federal award funds, did not identify the occupants or retain o...
Finding: 2025-002 - Special Tests and Provisions: Uniform Relocation Act Condition Reported by the Auditor: OCGDLC did not assess whether the relocation provisions of 49 CFR Part 24 applied to the occupants of the property acquired with federal award funds, did not identify the occupants or retain occupancy records, and did not issue any notice required by 49 CFR 24.203. Corrective Action Planned: Ossining Community Garden of Dreams Legacy Center Inc. (OCGDLC) recognizes the importance of compliance with the Uniform Relocation Act (URA) and acknowledges the documentation and procedural concerns identified during the audit. The federally assisted property acquisition was completed on April 15, 2025. While the prescribed HUD relocation-related form was not utilized during the acquisition process, OCGDLC maintains that communication concerning the property's occupancy circumstances was conveyed to the seller, as reflected in the available transaction documentation. These communications demonstrate that occupancy considerations were addressed during the acquisition process, notwithstanding the absence of the specific form. Furthermore, to the best of OCGDLC management's knowledge and based on the information available, no displacement occurred as a result of the acquisition. OCGDLC has provided HUD with available documentation concerning the completed acquisition and occupancy circumstances. OCGDLC remains committed to ensuring that the documentation and communications surrounding the transaction are appropriately reflected in its federal grant records. OCGDLC will implement the following corrective measures: 1. Documentation of the Completed Acquisition: OCGDLC has maintained the existing acquisition records, including correspondence and documentation reflecting communications with the seller regarding occupancy, together with the supporting materials previously submitted to HUD. These records are maintained as part of OCGDLC's federal grant documentation. 2. Advance Confirmation of Federal Compliance Requirements: For any future federally assisted real property acquisition, OCGDLC will proactively request written guidance from HUD or the applicable federal awarding agency identifying all required forms, notices, certifications, supporting documentation, and applicable submission deadlines. OCGDLC will seek clarification regarding when each requirement must be completed, including any actions necessary before acquisition, during the transaction, or following closing. This process will supplement OCGDLC's internal compliance review and promote clear communication and coordination regarding federal requirements. These measures reflect OCGDLC's commitment to federal compliance while recognizing the distinction between the absence of a prescribed form and the documented communications that occurred during the acquisition. OCGDLC will continue to strengthen its compliance practices through advance clarification of applicable requirements and maintenance of supporting documentation. Anticipated Completion Date: Completed: Existing acquisition documentation, occupancy-related correspondence, and supporting materials have been maintained on file and provided to HUD. Effective Immediately: OCGDLC will proactively request written confirmation of applicable federal forms, notices, documentation requirements, and submission deadlines in advance of any future federally assisted real property acquisition. Name and Title of Responsible Official: Diana E. Lemon Chief Executive Officer & Co-Founder Ossining Community Garden of Dreams Legacy Center Inc.