FIELD Audits



Field Audit Section- Vision and Guiding Principles Statement (PDF)

2021
12/21/2021
Review of Residential Property Procedures and Controls of the Assessment Review Commission

ARC Audit and Assessment Process Fact Sheet 
12/17/2021
12/17/2021
Limited Review of Peace Valley Haven Compliance with the Nassau County Living Wage Law 2018-2020
12/09/2021
12/09/2021
10/12/2021Audit Follow-Up: Limited Review of All Metro Health Care Compliance with the Nassau County Living Wage Law for Years 2014 and 2015
(Original Report Dated December 10, 2018)
09/08/2021
09/01/2021
Audit Follow-Up: Limited Review of ADD/ADHD Housing Group Inc. Compliance with the Nassau County Living Wage Law and Related Memorandum of Understanding
07/30/2021
Review of Employee Complaints for Nassau County's Compliance with the Living Wage Law
07/28/2021
Limited Review of Bethany House (Emergency Shelter) Compliance with the Nassau County Living Wage Law 
07/13/2021
Limited Review of the Nassau County Correctional Commissary Operations
06/23/2021
Limited Review of the Nassau County Bridge Authority Atlantic Beach Bridge
05/21/2021
Audit Follow-Up: Nassau County Department of Assessment Review of Property Tax Exemption Processing
05/21/2021
Audit Follow-Up: Limited Review of the Department of Assessment Collection of Payments in Lieu of Taxes (PILOT) Revenue


2020

12/30/2020
Limited Review of HDDIC, Inc. (Emergency Shelter) Compliance with the Nassau County Living Wage Law January 2017 – October 6, 2019 
12/28/2020
Limited Review of the Nassau County Industrial Development Agency Operations and Internal Financial Controls 
11/18/2020
Audit Follow-Up: Limited Review of Personal Touch Home Care of Long Island Compliance with the Nassau County Living Wage Law
10/08/2020
Limited Review of Bethany House (Emergency Shelter) Compliance with the Nassau County Living Wage Law 2017-2018
09/02/2020
2019 Living Wage Law Annual Report
08/27/2020
Audit Follow-Up: Limited Review of the Town of Hempstead Animal Shelter
07/21/2020
Limited Review of Friends of Nassau County Recreation, Inc. 
**Report Summary: Limited Review of Friends of Nassau County Recreation, Inc.**


2019

12/17/2019
Audit Follow-Up: Limited Review of the Nassau County Office of the Public Administrator
(Original Report Dated December 18, 2018)
12/17/2019
Audit Follow-Up: Limited Review of the Nassau County Department of Public Works Calculation of Charges and Fees for Out of District Sewer Connections 
(Original Report Dated September 24, 2018)
12/11/2019
Limited Review of a Nassau County Emergency Shelter Provider
11/26/2019
Limited Review of Personal Touch Home Care of Long Island Compliance with the Nassau County Living Wage Law
09/05/2019
2018 Living Wage Law Annual Report
06/04/2019
Limited Review of the Town of Hempstead Animal Shelter 
05/02/2019

Nassau County Department of Assessment Review of Property Tax Exemption Processing
Purpose: This audit was conducted to ensure that the Department of Assessment properly granted exemptions only to qualifying properties.

04/10/2019Limited Review of Hiring Practices and Related Parties
Nepotism - Part I

Nassau County Board of Ethics

Purpose: This is the first report in an audit series regarding “nepotism” in Nassau County. Nepotism is the practice among those with power or influence of favoring relatives or friends, especially by providing jobs.
**Appendix K: Limited Review of Hiring Practices and Related Parties** 
02/20/2019Limited Review of ADD/ADHD Housing Group Inc. Compliance with the Nassau County Living Wage Law and Related Memorandum of Understanding for Years 2016 and 2017

Purpose: The objective of this review was to determine whether ADD/ADHD Housing Group Inc. was in compliance with both the County’s Living Wage Law and the related Memorandum of Understanding.



2018
12/18/2018

Limited Review of the Nassau County Office of the Public Administrator
Purpose: To ensure the Office of the Public Administrator is operating in compliance with governing laws, performing the numerous functions of its mission; and to evaluate the internal controls over the department’s operations.
Estate Planning Checklist

12/10/2018Limited Review of All Metro Health Care Compliance with the Nassau County Living Wage Law Years 2014-2015

Purpose: The objective of this review was to determine whether, an agency which provides services to Nassau County, All Metro Home Care Services of New York, Inc. DBA All Metro Health Care (“All Metro”), was in compliance with the County’s Living Wage Law and related Rules.

10/18/2018Limited Review of Nassau County’s Take-Home Vehicles
**Appendix F: Limited Review of Nassau County’s Take-Home Vehicles**
***Appendix K: Limited Review of Nassau County’s Take-Home Vehicles*** 
****(Fact Sheet)****

Purpose: to verify compliance with the County’s take-home vehicles policies and procedures; to follow-up on the status of open recommendations made in the prior report; and to evaluate the adequacy and effectiveness of the controls over the assignment and operation of the County’s take-home vehicles.  
10/03/2018Limited Review of the Department of Assessment Collection of Payments in Lieu of Taxes (PILOT) Revenue
**Appendix B: Limited Review of the Department of Assessment Collection of Payments in Lieu of Taxes (PILOT) Revenue**
***(Report Overview)***
Purpose: to determine if the County’s Department of Assessment is collection all PILOT revenue for which it is entitled, including penalties and interest.
09/24/2018Limited Review of the Nassau County Department of Public Works Calculation of Charges and Fees for Out-of-District Sewer Connections
**Appendix B: Limited Review of the Nassau County Department of Public Works Calculation of Charges and Fees for Out-of-District Sewer Connections** 
***(Report Overview)***
Purpose: to perform an independent evaluation of the methodology used in the calculation of charges and fees for Nassau County’s "out-of-district" sewer connections.
09/05/20182017 Living Wage Law Annual Report
04/17/2018Office of Constituent Affairs Review of Timekeeping Practices Related to a Monies Due Request Dated March 20, 2017 (PDF) 
** (Appendix C: Integrated Nassau Time Management for Employees (INTIME) Training & Reference Manual (PDF))**Purpose: to examine the timekeeping practices related to a 2017 "Monies Due Request" for overtime (OT) which was submitted by a Nassau County Employee between three to six months after the OT was worked.