Nassau County Office of Legislative Budget Review: FY2025 Departmental Analysis
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Machine-read from the original; check the file for exact wording NASSAU COUNTY
LEGISLATURE
Office of Legislative Budget Review
Review of the
Fiscal Year 2025 Budget
&
Multi-Year Plan
Departmental Analysis
Table of Contents...................................................................................................................................................................................... i
Asian American Affairs .........................................................................................................................................................................1
Assessment.............................................................................................................................................................................................2
Assessment Review Commission ..........................................................................................................................................................5
Civil Service...........................................................................................................................................................................................7
Constituent Affairs .................................................................................................................................................................................9
Consumer Affairs, Office of ................................................................................................................................................................10
Correctional Center, Nassau County....................................................................................................................................................13
County Attorney...................................................................................................................................................................................19
County Clerk ........................................................................................................................................................................................22
County Comptroller .............................................................................................................................................................................24
County Executive .................................................................................................................................................................................26
Courts ...................................................................................................................................................................................................27
Crime Victims Advocate, Office of .....................................................................................................................................................29
Debt Service .........................................................................................................................................................................................31
District Attorney ..................................................................................................................................................................................36
Elections, Board of...............................................................................................................................................................................39
Emergency Management .....................................................................................................................................................................42
Fire Commission ..................................................................................................................................................................................44
Health, Department of ..........................................................................................................................................................................47
Hispanic Affairs ...................................................................................................................................................................................58
Housing ................................................................................................................................................................................................60
Human Resources ................................................................................................................................................................................62
Nassau County Office of Legislative Budget Review i
Human Rights, Commission of ............................................................................................................................................................63
Human Services ...................................................................................................................................................................................66
Information Technology ......................................................................................................................................................................77
Investigations .......................................................................................................................................................................................79
Labor Relations ....................................................................................................................................................................................80
Legislature............................................................................................................................................................................................81
Management and Budget, Office of .....................................................................................................................................................83
Minority Affairs ..................................................................................................................................................................................89
Nassau Community College ................................................................................................................................................................90
Parks, Recreation and Museums ........................................................................................................................................................107
Police Department ..............................................................................................................................................................................112
Probation ............................................................................................................................................................................................121
Public Administrator ..........................................................................................................................................................................125
Public Works Department (General Fund) ........................................................................................................................................127
Records Management.........................................................................................................................................................................136
Sewer and Storm Water Resource District ........................................................................................................................................138
Shared Services ..................................................................................................................................................................................146
Social Services ...................................................................................................................................................................................148
Traffic and Parking Violations Agency .............................................................................................................................................161
Treasurer ............................................................................................................................................................................................166
Veteran Services ................................................................................................................................................................................169
Nassau County Office of Legislative Budget Review ii
ASIAN AMERICAN AFFAIRS
The Office of Asian American Affairs (OAAA) is a charter mandated agency that was established in 2019 and serves as a voice for the Asian
American Community of Nassau County. OAAA is a center of information for the Asian community regarding economic, political, cultural, and
social issues that may arise. The Office of Asian American Affairs aims to further the development, advancement and betterment of economic,
employment, business and cultural opportunities for the Asian American residents of the County.
Historical 2024 2025 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Expense 2022 2023 Budget Projected Budget Variance Percent Variance Percent
Full-Time Headcount 3 2 6 3 6 0 0.0% 3 100.0%
Part-Time and Seasonal 0 1 4 0 4 0 0.0% 4 *****
Salaries $229,684 $250,039 $552,592 $288,454 $552,592 $0 0.0% $264,138 91.6%
Equipment 0 0 10,000 10,000 10,000 0 0.0% 0 0.0%
General Expenses 7,714 3,878 65,000 65,000 65,000 0 0.0% 0 0.0%
Total $237,398 $253,917 $627,592 $363,454 $627,592 $0 0.0% $264,138 72.7%
Expenses
➢ Expenses in the Proposed FY 25 Budget are flat budget to budget, and $264,138 or 72.7% higher when compared to OLBR’s projection.
➢ Salaries remain the same budget to budget and are 91.6% greater when compared to projections.
• The Variance as compared to projections is due to the inclusion of 7 Vacant Positions, including 3 full-time vacancies and 4 part-time
vacancies.
➢ Equipment remains flat in FY 25 when compared to FY 24 NIFA Approved Budget and consists of miscellaneous equipment.
➢ The proposed general expense budget is unchanged in FY 25, budget to budget and is in line with OLBR’s projections.
Nassau County Office of Legislative Budget Review 1
ASSESSMENT
Historical 2024 2025 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Revenue 2022 2023 Budget Projected Budget Variance Percent Variance Percent
Dept Revenues $38,556,076 $21,814,018 $30,145,000 $20,072,942 $34,141,500 $3,996,500 13.3% $14,068,559 70.1%
Interfund Transfers 624,807 444,142 0 0 0 0 ***** 0 *****
Total $39,180,883 $22,258,160 $30,145,000 $20,072,942 $34,141,500 $3,996,500 13.3% $14,068,559 70.1%
Revenues
➢ The Assessment Department revenue budget has one object Assessment Departmental Revenues
24 NIFA 24 25
code in FY 25, departmental revenues. In FY 25 four SUBOBJ Apprd. Projection Executive
revenues sources are budgeted on this line, shown in the chart Fees 125,000 50,000 122,000
to the right. Radius Maps Fee 20,000 20,000 19,500
GIS Tax Map Verification Fee 25,000,000 20,002,942 29,000,000
➢ The Proposed FY 25 revenue budget is increasing by $4.0 Revenue from Income & Expense Law 5,000,000 0 5,000,000
million, or 13.3%, from the FY 24 NIFA Approved Budget Total 30,145,000 20,072,942 34,141,500
while increasing $14.1 million or, 70.1%, from the current ➢ The FY 25 GIS Tax Map proposed budget is increasing by
FY 24 projection. The departmental revenue line includes fees $4.0 million from the FY 24 NIFA Approved Budget.
collected for the production of various reports. The FY 25 According to the Administration, the anticipated transactions
budget for these fees is $122,000, a slight decrease of $3,000 are due to expected interest rate cuts by the Federal Reserve.
from the FY 24 NIFA Approved Budget. The increased volume in real estate transactions will generate
➢ Interfund transfers are not included in the FY 25 proposed additional tax map verification fees.
budget. ➢ In FY 25 revenue from the Income and Expense Law remains
➢ Radius maps are generally required when a property owner flat at $5.0 million, budget-to-budget. These are penalties
seeks a special use permit or variance from a town or village. collected for non-compliance in submitting the Annual Survey
The FY 25 budget anticipates collecting $19,500 from this fee, of Income and Expense form (ASIE). These revenues are
which is $500 lower than the FY 24 NIFA Approved Budget. considered a risk due to pending litigation and none have been
collected through August 2024.
➢ Based on recent legislation, the GIS Tax Map Verification Fee
is currently set at $270, and is a service fee to access, acquire,
and maintain the most current certified information on each
tax map parcel used in any land document recording
Nassau County Office of Legislative Budget Review 2
ASSESSMENT
Historical 2024 2025 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Expense 2022 2023 Budget Projected Budget Variance Percent Variance Percent
Full-Time Headcount 139 128 164 114 160 (4) -2.4% 46 40.4%
Part-Time and Seasonal 2 1 3 1 2 (1) -33.3% 1 100.0%
Salaries $10,277,497 $11,526,971 $12,942,238 $11,658,965 $12,571,617 ($370,621) -2.9% $912,652 7.8%
General Expenses 1,113,361 624,845 1,082,600 1,082,600 782,600 (300,000) -27.7% (300,000) -27.7%
Contractual Services 969,509 764,429 1,600,000 1,600,000 850,000 (750,000) -46.9% (750,000) -46.9%
Inter-Dept. Charges 0 0 3,706,870 3,706,870 4,089,580 382,710 10.3% 382,710 10.3%
Other Expense 2,039,276 3,421,088 40,000,000 40,000,000 40,000,000 0 0.0% 0 0.0%
Total $14,399,643 $16,337,333 $59,331,708 $58,048,435 $58,293,797 ($1,037,911) -1.7% $245,362 0.4%
Expenses
➢ The FY 25 Proposed Assessment Department expense budget of $58.3 million is decreasing $1.0 million or 1.7%, compared to the
FY 24 NIFA Approved Budget, and increasing $0.2 million, or 0.4% compared to the OLBR FY 24 projection.
➢ The FY 25 salary line is decreasing by $0.4 million, or 2.9%. from the FY 24 NIFA Approved Budget. The FY 25 Budget captures the
increases for the MOU and accommodates the staffing needs of the department offset by the removal of adjustments in FY 24 in
anticipation of labor contracts. Additionally, the FY 25 salary expenses contain declines in overtime of $50,900 and longevity of
$24,898, offset by an increase of $148,623 in terminal leave when compared to the FY 24 budget.
➢ The proposed fulltime headcount for FY 25 is decreasing by four when compared to the prior year budget.
➢ The FY 25 Assessment contractual services costs are decreasing $0.8 million from the FY 24 NIFA Approved Budget and the FY 24
projection. The decrease is reflected in the miscellaneous contractual services line.
➢ The FY 25 general expenses line is decreasing $0.3 million compared to the FY 24 NIFA Approved Budget and the current FY 24
projection. This is due to lower postage delivery expenses.
➢ The FY 25 other expenses line remains flat from the FY 24 budgeted level. This represents other suits and damages costs for property
tax refunds. In addition to the $40.0 million budgeted in the Assessment Department to cover the cost of property tax refunds, the FY 25
Dispute Assessment Fund, (DAF) charges will be levied at a rate where the County collects $40.0 million.
➢ The FY 25 inter-departmental charges are being raised by $382,710 or 10.3%, primarily due to an increase in indirect charges,
Information Technology charges as well as new building occupancy charges.
Nassau County Office of Legislative Budget Review 3
ASSESSMENT
➢ Currently, as of the August 2024 month end, the County had $39.6 million in Assessment Department operating funds for tax certiorari
and $146.2 million in DAF cash equity.
➢ The Multi-Year Financial Plan includes appropriations in other suits & damages of $40.0 million in FY 25, $35.0 million in FY 26 and
$32.0 million in FY 27 as well as FY 28. Moreover, the Multi-Year Financial Plan Borrowing Schedules does not include any capital
borrowings for property tax refund payments.
Nassau County Office of Legislative Budget Review 4
ASSESSMENT REVIEW COMMISSION
Historical 2024 2025 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Expense 2022 2023 Budget Projected Budget Variance Percent Variance Percent
Full-Time Headcount 63 63 62 59 62 0 0.0% 3 5.1%
Part-Time and Seasonal 2 2 3 1 2 (1) -33.3% 1 100.0%
Salaries $4,947,523 $6,042,910 $6,137,472 $6,261,878 $6,222,086 $84,614 1.4% ($39,792) -0.6%
Equipment 0 0 0 0 30,000 30,000 ***** 30,000 *****
General Expenses 68,153 74,926 251,000 251,000 221,000 (30,000) -12.0% (30,000) -12.0%
Inter-Dept. Charges 0 0 1,898,866 1,898,866 2,842,282 943,416 49.7% 943,416 49.7%
Total $5,015,676 $6,117,836 $8,287,338 $8,411,744 $9,315,368 $1,028,030 12.4% $903,624 10.7%
Expenses
➢ The FY 25 Assessment Review Commission (ARC) Expense budget is increasing $1.0 million, or 12.4% from the FY 24 NIFA
Approved Budget, and rising $0.9 million, or 10.7% from the current year projection.
➢ Salaries are increasing slightly by $84,614, or 1.4%, from the FY 24 budget.
➢ The proposed budget for FY 25 reflects a full-time headcount that remains flat budget-to-budget but increases by three when compared
to OLBR’s FY 24 projection.
• The New York Real Property Tax Law rules maintain that the commission will consist of nine Commissioners. The FY 25 Proposed
Budget supports this obligation.
➢ The inter-departmental charges expense of $2.8 million in the FY 25 Budget, has increased by $0.9 million, or 49.7%. According to the
Administration, this charge includes services provided by the Department of Information Technology and other indirect charges.
➢ The proposed budget for FY 25 includes an allocation of $30,000 for equipment, specifically for office furniture and furnishings, which
is new compared to prior years.
➢ The FY 25 general expenses line is decreasing by $30,000 or 12.0% from the FY 24 NIFA Approved Budget and OLBR’s projections.
The decrease is reflected in postage delivery. The appropriation is used to fund office supplies, membership fees, postage, information
technology supplies, educational and training supplies, travel, copying and blueprint supplies, and miscellaneous supplies.
Nassau County Office of Legislative Budget Review 5
ASSESSMENT REVIEW COMMISSION
Revenues
➢ The FY 25 Proposed Budget does not appropriate any new revenues compared to FY 24 NIFA Approve Budget. Actual revenue of
eight dollars was recognized in FY 23. The current year projection anticipates $816 will be obtained. The department is not a revenue-
producing agency, and this represents prior year recoveries
Tax Refund Liability
➢ The Assessment Review Commission is a quasi-judicial arm of the County which reviews assessment claims in order to provide residents
with timely and appropriate relief from excessive valuations. Reducing over-assessments on the tentative roll before the actual tax bills
are sent out results in a decrease to the County’s tax refund liability.
➢ As of December 31, 2023, the County’s outstanding property tax liability according to the Assessment Review Commission (ARC) was
$269.6 million which represented a decrease of 29.7% from the estimated prior year liability of $383.4 million.
➢ Out of the total December 31, 2023 (ARC) liability, 78.1% or $210.5 million was for Class IV commercial grievances and 13.8% or
$37.3 million for Class I.
➢ According to the County Treasurer’s Office, in FY 23 the County paid out $185.1 million in property tax refunds.
Nassau County Office of Legislative Budget Review 6
CIVIL SERVICE
Historical 2024 2025 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Expense 2022 2023 Budget Projected Budget Variance Percent Variance Percent
Full-Time Headcount 44 44 46 44 46 0 0.0% 2 4.5%
Part-Time and Seasonal 30 31 52 31 55 3 5.8% 24 77.4%
Salaries $4,077,848 $4,964,596 $5,912,250 $5,712,398 $6,230,403 $318,153 5.4% $518,005 9.1%
Equipment 4,731 49,750 10,000 10,000 10,000 0 0.0% 0 0.0%
General Expenses 237,501 240,955 381,178 381,178 382,178 1,000 0.3% 1,000 0.3%
Contractual Services 0 0 20,000 20,000 20,000 0 0.0% 0 0.0%
Total $4,320,081 $5,255,301 $6,323,428 $6,123,576 $6,642,581 $319,153 5.0% $519,005 8.5%
Expenses
➢ The FY 25 Proposed Expense Budget is increasing by $0.3 million, or 5.0%, compared to the FY 24 NIFA Approved Budget, and
increasing by 8.5%, in comparison to OLBR’s projections.
➢ FY 25 salaries are increasing by $0.3 million compared to the FY 24 NIFA Approved Budget and increasing by 9.1% compared to the
current projection. The increase is mainly in terminal leave, wages, and title movements. The proposed full-time headcount remains
consistent budget to budget, while the part-time, and seasonal increases by 3 positions.
➢ Equipment is remaining consistent when compared to both the FY 24 NIFA Approved Budget and the current projection.
➢ General expenses are increasing by a minimal $1,000 when compared to the FY 24 NIFA Approved Budget. This is primarily due to
Grainger expenses.
➢ The contractual services line remains flat when compared to the FY 24 NIFA Approved Budget and the current OLBR projection.
Nassau County Office of Legislative Budget Review 7
CIVIL SERVICE
Historical 2024 2025 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Revenue 2022 2023 Budget Projected Budget Variance Percent Variance Percent
Rents & Recoveries $594 $306 $0 $1,000 $0 $0 ***** ($1,000) -100.0%
Dept Revenues 500,041 2,324,944 372,600 372,600 472,600 100,000 26.8% 100,000 26.8%
Total $500,636 $2,325,250 $372,600 $373,600 $472,600 $100,000 26.8% $99,000 26.5%
Revenues
➢ The FY 25 Proposed Budget for Civil Service revenue is increasing by $0.1 million when compared to both the FY 24 NIFA
Approved Budget and OLBR’s projection. The increase is mainly in departmental revenues in examination fees.
➢ There is no funding in the Proposed FY 25 rents and recoveries line.
Nassau County Office of Legislative Budget Review 8
CONSTITUENT AFFAIRS
The Office of Constituent Affairs is responsible for the County Executive’s press and constituent affairs operations. The Office informs the public of
County policies, programs, and actions through various media outlets as well as addresses, directs, and formulates responses to constituent issues.
The Office operates as a liaison between the County Executive and the County Legislature.
Historical 2024 2025 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Expense 2022 2023 Budget Projected Budget Variance Percent Variance Percent
Full-Time Headcount 10 12 12 11 12 0 0.0% 1 9.1%
Part-Time and Seasonal 6 5 5 6 5 0 0.0% (1) -16.7%
Salaries $1,157,296 $1,368,278 $1,628,375 $1,409,568 $1,628,375 $0 0.0% $218,807 15.5%
Total $1,157,296 $1,368,278 $1,628,375 $1,409,568 $1,628,375 $0 0.0% $218,807 15.5%
Expenses
➢ Constituent Affairs total expenditures in the FY 25 Proposed Budget are constant at $1.6 million compared to the FY 24 NIFA
Approved Budget and increasing by 15.5%, or $218,807 as compared to the projection.
• The proposed budget headcount is flat to the FY 24 NIFA Approved Budget while there is one more full-time employee and one
less part-time position compared to the projection.
Revenues
Historical 2024 2025 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Revenue 2022 2023 Budget Projected Budget Variance Percent Variance Percent
Rents & Recoveries $0 $0 $0 $130,341 $0 $0 ***** ($130,341) -100.0%
Total $0 $0 $0 $130,341 $0 $0 ***** ($130,341) -100.0%
➢ Rents and recoveries has $130,341 in the FY 24 projections. Revenues are not expected in FY 25.
Nassau County Office of Legislative Budget Review 9
CONSUMER AFFAIRS
The Department of Consumer Affairs (DCA) provides efficient and effective consumer protection, advocacy and information services for residents
and businesses in Nassau County. These services include investigating, mediating, and resolving consumer complaints, administering, and enforcing
consumer laws and regulations, inspecting, and ensuring accuracy and proper function of Weights & Measures devices, including gas pumps, oil
truck meters, and store scales. Authorized by the Nassau County Administrative Code and New York State General Business Law, the DCA fosters
a fair consumer marketplace, increases public safety, and levels the playing field for businesses in Nassau County.
Historical 2024 2025 Exec. vs. Approved Exec. vs. Projected
Actual Actual NIFA Approved OLBR Executive
Revenue 2022 2023 Budget Projected Budget Variance Percent Variance Percent
License & Registration $4,176,071 $4,617,715 $5,333,290 $4,500,000 $4,777,621 ($555,669) -10.4% $277,621 6.2%
Fines & Forfeits 355,096 322,403 725,000 725,000 300,000 (425,000) -58.6% (425,000) -58.6%
Rents & Recoveries 0 5,546 100,000 100,000 100,000 0 0.0% 0 0.0%
Dept Revenues 0 0 200 200 0 (200) -100.0% (200) -100.0%
State Aid-Reimb of Exp 60,905 81,448 45,000 45,000 45,000 0 0.0% 0 0.0%
Total $4,592,072 $5,027,111 $6,203,490 $5,370,200 $5,222,621 ($980,869) -15.8% ($147,579) -2.7%
Revenues
➢ The Proposed FY 25 Revenue Budget of $5.2 million is decreasing by $1.0 million compared to the FY 24 NIFA Approved Budget and
decreasing by $147,579 in comparison to OLBR’s projection.
➢ The main drivers for the overall revenue budget to budget variance are a $555,669 decrease in permits and licenses, a $425,000 decline
in fines and forfeits, and a $200 drop in departmental revenues.
• The DCA issues fines to businesses violating County and State law and regulations. For example, the County would issue a fine to
a home improvement business operating without a Nassau County license.
• The DCA holds in-person and virtual hearings officiated by a Hearing Officer on Administrative Code violations.
➢ The FY 25 proposed rents & recoveries budget remains unchanged at $100,000 when compared to both the FY 24 NIFA Approved
Budget and OLBR’s projection.
➢ The proposed License & Registration budget of $4.8 million is decreasing by $555,669 compared to the FY 24 NIFA Approved Budget
but increasing by $277,621 compared to OLBR’s projection.
➢ Actual Total Revenue is trending higher: Actual 2023 Revenue increased $435,039 compared to Actual 2022 and the OLBR Projected
Revenue is expected to increase $343,089 compared to Actual 2023.
Nassau County Office of Legislative Budget Review 10
CONSUMER AFFAIRS
Revenues, cont.
➢ Proposed FY 25 state aid revenue is in line with the FY 24 NIFA Approved Budget. DCA’s Weights & Measures Division is reimbursed
by NYS for personnel, administrative and travel cost incurred while performing inspections under provision of their Petroleum Product
Quality Program Contract with NYS Dept of Agriculture & Markets. The State caps the County’s reimbursement.
License & Registration
➢ Proposed License & Registration revenues are declining by $555,669 to $4.8 million budget to budget. The chart below includes the FY
23 historical actual, the FY 24 NIFA Approved Budget, and the Proposed FY 25 Budget.
FY 25 Proposed
FY 23 FY 24 FY 25
License & Registration vs. FY 24
Actual Budget Proposal
Budget Variance
Home Improvement License $2,842,350 $3,062,400 $3,127,621 $65,221
Weights and Measures 1,523,760 1,765,000 1,650,000 ($115,000)
Taxi and Limo Registration 112,410 175,000 0 ($175,000)
ATM Registration 34,400 140,000 0 ($140,000)
Licensing 100,455 170,890 0 ($170,890)
Health Club License 4,340 20,000 0 ($20,000)
Total $4,617,715 $5,333,290 $4,777,621 ($555,669)
➢ According to the department, it will conduct a technical adjustment on the License & Registration revenues. Once the technical
adjustment is completed, every subcategory will have funding.
➢ Home improvement licenses are renewed on a biennial basis. As a result, this fee’s annual result alternates between low yield and high
yield years.
➢ Weights & Measures fees are decreasing by $115,000 to $1.7 million. The fees include the Item Pricing Waiver Program.
Nassau County Office of Legislative Budget Review 11
CONSUMER AFFAIRS
Historical 2024 2025 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Expense 2022 2023 Budget Projected Budget Variance Percent Variance Percent
Full-Time Headcount 17 21 25 21 25 0 0.0% 4 19.0%
Part-Time and Seasonal 3 4 4 3 3 (1) -25.0% 0 0.0%
Salaries $1,476,450 $1,725,865 $2,096,502 $1,872,952 $2,318,387 $221,885 10.6% $445,435 23.8%
Equipment 1,330 1,137 5,000 5,000 5,000 0 0.0% 0 0.0%
General Expenses 46,162 19,153 138,250 138,250 157,000 18,750 13.6% 18,750 13.6%
Contractual Services 104,388 76,579 175,000 175,000 126,250 (48,750) -27.9% (48,750) -27.9%
Total $1,628,330 $1,822,733 $2,414,752 $2,191,202 $2,606,637 $191,885 7.9% $415,435 19.0%
Expenses
➢ The Proposed FY 25 Expense Budget of $2.6 million is 7.9% higher budget to budget. Proposed expenses are 19.0%, or $415,435 more
than the latest OLBR projections.
➢ Salary expenses are increasing by $221,885, or 10.6%, budget to budget, and increasing by $445,435, or 23.8% when compared to
OLBR projections.
• Budgeted full-time headcount remains constant at 25 for FY 25. However, during FY 24 one part-time employee resigned.
• Terminal leave is increasing by $145,043 compared to the FY 24 NIFA Approved Budget.
• Overtime budget is flat at $75,000 for FY 25.
➢ FY 25 proposed general expenses are up 13.6%, or $18,750 when compared to the FY 24 NIFA Approved Budget. This is due to rises
in miscellaneous supplies and expenses for inspection labels, seals and uniforms, offset by a minor decrease in traveling expenses.
➢ Contractual services are decreasing by $48,750, budget to budget, and when compared to the latest OLBR projection. The decline is
driven by the transfer of merchant credit card costs as per new contract with credit card service provider.
➢ The equipment budget of $5,000 is constant in both the Proposed FY 25 Budget and OLBR’s projection. Miscellaneous equipment
makes up this budget line.
Nassau County Office of Legislative Budget Review 12
CORRECTIONAL CENTER
Historical 2024 2025 Exec. vs. Approved Exec. vs. Projected
NIFA Executive
Expense 2022 2023 Approved OLBR Projected Budget Variance Percent Variance Percent
Full-Time Headcount 862 847 940 839 943 3 0.3% 104 12.4%
Part-Time and Seasonal 2 1 9 1 9 0 0.0% 8 800.0%
Salaries $118,224,548 $132,343,068 $126,689,020 $128,073,845 $127,841,339 $1,152,319 0.9% ($232,506) -0.2%
Workers Compensation 10,052,416 8,185,917 9,032,000 9,032,000 9,032,000 0 0.0% 0 0.0%
Equipment 152,302 136,070 190,207 190,207 190,207 0 0.0% 0 0.0%
General Expenses 3,656,055 4,341,991 4,106,691 4,506,691 4,318,807 212,116 5.2% (187,884) -4.2%
Contractual Services 25,450,675 24,938,522 26,037,304 26,037,304 24,116,962 (1,920,342) -7.4% (1,920,342) -7.4%
Utility Costs 1,658,508 2,038,264 1,793,926 1,793,926 1,777,818 (16,108) -0.9% (16,108) -0.9%
Total $159,194,505 $171,983,831 $167,849,148 $169,633,973 $167,277,133 ($572,015) -0.3% ($2,356,840) -1.4%
Expenses
➢ The Correctional Center’s expenses for the Proposed FY 25 Budget of $167.3 million are lower by roughly $0.6 million than the prior
year budget and $2.4 million less compared to OLBR’s current projection. The budget to budget decreases are driven by contractual
services and utility costs offset by increases in salaries and general expenses.
• The salaries for the proposed budget increased to $127.8 million, a growth of $1.2 million, or 0.9% against the prior year and
declining by $0.2 million, or 0.2% relative to OLBR’s FY 24 projection. The increases are mainly attributed to COLA adjustments
from the COBA and CSEA contracts, overtime, and termination leave while offset by the elimination of the retroactive payments.
• The proposed FY 25 overtime budget increased to $20.6 million, an increase of $3.8 million budget to budget. However, compared
to OLBR’s current projection, the budget is lower by $18.4 million and $9.3 million less than the FY 23 actual. Based on the recent
overtime levels, meeting the budgeted goal in the coming year will be difficult.
• The FY 25 proposal’s full-time headcount of 943 is higher by three positions compared to the prior year, but against the OLBR
projection it is increasing by 104. The part-time and seasonal headcount is constant at nine positions budget to budget and higher
by eight compared to onboard. A review of the Correctional Center’s staffing analysis is detailed later in the report.
➢ The FY 25 budget for workers’ compensation remains constant at $9.0 million.
➢ The FY 25 equipment expense budget remains unchanged at $0.2 million budget to budget and against the OLBR projection.
➢ General expenses grew by $0.2 million to $4.3 million for the FY 25 proposal compared to the prior year and declined by a similar
amount against OLBR’s projection. The budget increase is attributed solely to higher costs for food supplies.
Nassau County Office of Legislative Budget Review 13
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Expenses Cont.
➢ The department’s proposed FY 25 contractual expense budget of $24.1 million, is decreasing by $1.9 million.
➢ The contractual services line for medical/psychiatric services consists of the following four components, which have been provided by
the Correctional Center and declined to $21.8 million.
• The contract budget between the Correctional Center and NHCC is $19.6 million, an increase of $220,473 which is based on an
inmate census of 600-799 according to the department. Following the Covid pandemic in FY 20, the jail’s inmate population
continues to experience an anticipated four-year average population level of 776 (will be discussed further in the report).
• The in-patient & out-patient inmate healthcare services are budgeted at $1.9 million, an increase of roughly $0.8 million.
• The rehabilitation medicine services (RMS) is increasing to $200,000, an increase of $127,530. These allocated funds provide
medical consulting services to facilitate in the resolution of 207-C disputes between the County and the Correction Officers
Benevolent Association.
• Lastly, the NHCC portion of utility expenses (a pass through for GDF SUEZ Energy for the Correctional Center’s use of chilled
water, air conditioning and steam for heat) has been eliminated in the FY 25 budget primarily due to the Correctional Center utilities
costs for NHCC now being paid by the Department of Public Works, as part of its contractual relationship with Nassau Energy
Corporation.
➢ The FY 25 utility expenses decreased nominally by $16.108 due to lower budgeted fuel costs.
Expenses by Control Center
($'s in millions)
Exec. vs.
Historical 2024 2025 Approved
NIFA
Approved Exec.
Control Center 2022 2023 Budget Budget Var. %
Correctional Center $151.9 $163.1 $159.2 $157.9 -$1.3 -0.8%
Office of the Sheriff 7.3 8.9 8.6 9.4 0.7 8.3%
Total 159.2 172.0 167.8 167.3 -0.6 -0.3%
➢ The FY 25 budget for the Correctional Center and Office of the Sheriff’s (Enforcement Division) control centers are $157.9 million and
$9.4 million with a decrease of $1.3 million and an increase of $0.7 million respectively.
Nassau County Office of Legislative Budget Review 14
CORRECTIONAL CENTER
Expenses, Cont.
Staffing Analysis
FY 24 Exec. vs
NIFA Sept-24 FY 25 FY 25 NIFA Exec. vs
Approved Onboard Request Executive Approved Onboard
CC Full-time Staffing
10 Correctional Center
Uniform 790 699 796 796 6 97
Civilian 77 67 74 74 (3) 7
Sub-total Full-Time 867 766 870 870 3 104
20 Sheriff
Uniform 65 66 66 66 1 0
Civilian 8 7 7 7 (1) 0
Sub-total Full-time 73 73 73 73 0 0
Total Full-time 940 839 943 943 3 104
CC Part-time and Seasonal
10 Correctional Center 7 1 7 7 0 6
20 Sheriff 2 0 2 2 0 2
Total Part-time and Seasonal 9 1 9 9 0 8
➢ The Correctional Center’s full-time staffing for uniform officers is rising by six positions to 796 against the FY 24 NIFA Approved
Budget of 790. However, compared to the September actual of 699, the headcount is increasing by 97 positions. Based on the data in
the schedule above, it should be noted that the department’s staffing request reflects what is allocated in the proposal. The civilian
headcount will decrease by three positions budget to budget and grow by seven positions relative to the current actual.
• In FY 24 the Department hired two classes of Correction Officer recruits, 26 on February 9, 2024 and 17 on June 14, 2024. In
addition, the Department recently hired a class of 35 recruits on September 20, 2024 which will be validated on the next payroll run.
➢ According to the Administration, the Correctional Center’s goal is to hire two new classes of Correction Officers in March and July of
FY 25. The size of the classes has not been determined as it is dependent on how many candidates respond to canvas letters and the
final approval from Civil Service.
• The new recruits will offset the loss of staff due to separations, retirements, and attrition. As per the Department the average Officer
attrition for FY 22 was 54, FY 23 was 57, the FY 24 current estimate is 55 and 56 are anticipated for FY 25. If the current attrition
continues to trend at these levels the department will need to outline a plan to maintain headcount for uniform and civilian titles.
Nassau County Office of Legislative Budget Review 15
CORRECTIONAL CENTER
Expenses, Cont.
➢ As reflected in the table on the previous page the Office of the Sheriff’s uniform full-time headcount in FY 25 is higher by one
position for Deputy Sheriffs budget to budget and flat compared to OLBR actuals. The Civilian positions decreased by one position
in the FY 25 budget and also flat against onboard.
➢ The Proposed FY 25 part-time and seasonal headcount for the Correctional Center (CC10) is constant at seven budget to budget but six
positions higher compared to the September actual. The Sheriff’s (CC20) part-time and seasonal headcount is unchanged at two
positions compared to the prior year budget but increases by two titles from the current actual.
➢ To reiterate, the Correctional Center has allocated $20.6 million in overtime expenses for the FY 25 proposal. This budget appears quite
challenging based on the FY 23 actual of $29.9 million and the current projection of $39.0 million. If target dates for new classes are
delayed, attrition levels continue to rise and/or the inmate population increases, the department’s FY 25 overtime budget will be
unachievable. Therefore, OLBR has identified it as a risk.
Criminal Justice Reform
On April 1, 2019, New York State passed criminal justice
reform legislation known as “Bail Reform” that eliminates cash
Raise the Age bail and pretrial detention for many types of misdemeanor and
The “Raise the Age” (RTA) legislation law commenced on October nonviolent felonies. The legislation was effective January
1, 2018. This legislation requires sixteen-year-old and seventeen- 2020.
year-old youth who are arrested for a misdemeanor to be treated as a
Juvenile Delinquent (JD) and sent to the Probation Family Division. Source: Department of Probation
Sixteen-year-old and seventeen-year-old youth who are arrested for a
felony are charged as an Adolescent Offender (AO). This category
under the legislation states that AO’s must be sent to the new Nassau
County Youth Part of the District Court.
Source: Department of Probation
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CORRECTIONAL CENTER
Historical 2024 2025 Exec. vs. Approved Exec. vs. Projected
NIFA OLBR Executive
Revenue 2022 2023 Approved Projected Budget Variance Percent Variance Percent
Fines & Forfeits $55 $0 $13,000 $13,000 $13,000 $0 0.0% $0 0.0%
Rents & Recoveries 364,692 979,968 0 446,302 0 0 ***** (446,302) -100.0%
Rev Offset To Expense 1,088,710 455,371 200,000 200,000 200,000 0 0.0% 0 0.0%
Dept Revenues 1,411,655 1,539,042 1,700,000 1,700,000 1,700,000 0 0.0% 0 0.0%
Interdept Revenues 160,234 251,053 320,000 320,000 320,000 0 0.0% 0 0.0%
Fed Aid-Reimb of Exp 4,841,543 10,195,183 4,817,625 4,461,750 4,817,625 0 0.0% 355,875 8.0%
State Aid-Reimb of Exp 184,767 1,673,406 1,143,494 1,143,494 1,143,494 0 0.0% 0 0.0%
Total $8,051,657 $15,094,022 $8,194,119 $8,284,546 $8,194,119 $0 0.0% ($90,427) -1.1%
Revenues
➢ The FY 25 revenue budget remains flat at $8.2 million, budget to budget, and declines by $90,427 compared to current projections.
➢ The fines and forfeits budget for FY 25 remains unchanged at $13,000.
➢ The rents and recoveries budget for the FY 25 proposal is zero, however the current projection reflects a prior year recovery from
disencumbered funds of $446,302.
➢ The revenue offset to expense is flat at $0.2 million. This revenue is for commissary profits submitted to the Correctional Center, which
offsets the salary expense for personnel who oversee the commissary.
➢ The Proposed FY 25 Budget for departmental revenue is constant at $1.7 million budget to budget and against
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