FIELD Audits

Nassau County Comptroller

Field Audit Division


Mission
The mission of the Field Audit division is to provide an independent objective audit service of County Departments, County Agencies and County vendors. Our internal reviews improve County operations and add value by examination and evaluation of the effectiveness and efficiency of County functions. Our testing of the adequacy of controls aids the County in the prevention of waste and safeguarding the public assets.



Field Audits & Reports

2025

04/24/2025Review of Nassau County's Obligations to Nassau Health Care Corporation (NHCC)
04/04/2025Follow-Up Review of the Nassau County Department of Public Works' Change Order Process
01/21/20252024 Living Wage Law Annual Report
2024

11/27/2024Review of Nassau County Bar Association Assigned Counsel Defender Plan 18-B Claims Processing
10/08/2024Review of Nassau County Petty Cash Accounts and P-Card Implementation
08/07/2024Review of Nassau County's Payments to Hotels/Motels for Emergency Shelter
06/05/2024
Nassau County Living Wage Law Compliance Review of Horizon Hearts, Inc. 
02/27/2024

Review of the Town of North Hempstead Building Department - Permitting Process

01/29/20242023 Living Wage Law Annual Report
2023
12/07/2023Review of the Department of Consumer Affairs - Licensing Division Procedures and Processes
09/19/2023Review of the Department of Public Works' Change Order Process
07/25/20232022 Living Wage Law Annual Report
03/23/2023
Four-Part Audit of Town of Hempstead Sanitary District No. 7:

- Review of Town of Hempstead Sanitary District No. 7 - Budgeting and Financial Management

- Review of Town of Hempstead Sanitary District No. 7 - Procurement, Purchasing, Vendor Payments and Cash Controls

- Review of Town of Hempstead Sanitary District No. 7 - Hiring Process, Personnel Records, Payroll Processing and Health Benefits Administration

- Review of Town of Hempstead Sanitary District No. 7 - Fuel Inventory Management, Usage and Storage
01/12/2023Review of the 2020/2021 Reassessment
2022
12/21/2022Review of Broken But Not Destroyed Emergency Shelter
05/03/20222021 Living Wage Law Annual Report 



Field Audit Archive