Nassau County Office of Legislative Budget Review: FY2026 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 2026 Budget
&
Multi-Year Plan
Departmental Analysis
Nassau County Legislature
Howard J. Kopel, Presiding Officer
Delia DeRiggi-Whitton, Minority Leader
Scott Davis Olena Nicks
District 1 District 2
Carrié Solages Patrick Mullaney
District 3 District 4
Seth Koslow Debra Mulè
District 5 District 6
John J. Giuffré Scott Strauss
District 8 District 9
Mazi Melesa Pilip Michael Giangregorio
District 10 District 12
Thomas McKevitt C. William Gaylor III
District 13 District 14
Arnold W. Drucker Rose Marie Walker
District 16 District 17
Samantha Goetz James Kennedy
District 18 District 19
Office of Legislative Budget Review
Maurice Chalmers Helen M. Carlson
Director Chief Deputy Director
Linda Guerreiro Lamartine Pierre
Manager of Fiscal Projects Senior Legislative Budget Analyst
Dawn Wood-Jones Shirley Dews
Manager of Fiscal Projects Senior Legislative Budget Analyst
Thomas J. Broesler Simone Petersen
Principal Legislative Budget Analyst Secretary to Director/Junior Legislative Budget Analyst
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 .............................................................................................................................................................................25
County Executive .................................................................................................................................................................................27
Courts ...................................................................................................................................................................................................28
Crime Victims Advocate, Office of .....................................................................................................................................................30
Debt Service .........................................................................................................................................................................................32
District Attorney ..................................................................................................................................................................................37
Elections, Board of...............................................................................................................................................................................40
Emergency Management .....................................................................................................................................................................43
Fire Commission ..................................................................................................................................................................................45
Health, Department of ..........................................................................................................................................................................49
Hispanic Affairs ...................................................................................................................................................................................60
Housing ................................................................................................................................................................................................62
Human Resources ................................................................................................................................................................................64
Nassau County Office of Legislative Budget Review i
Human Rights, Commission of ............................................................................................................................................................65
Human Services ...................................................................................................................................................................................67
Information Technology ......................................................................................................................................................................78
Investigations .......................................................................................................................................................................................80
Labor Relations ....................................................................................................................................................................................81
Legislature............................................................................................................................................................................................82
Management and Budget, Office of .....................................................................................................................................................85
Minority Affairs ...................................................................................................................................................................................91
Nassau Community College ................................................................................................................................................................92
Parks, Recreation and Museums ........................................................................................................................................................109
Police Department ..............................................................................................................................................................................113
Probation ............................................................................................................................................................................................122
Public Administrator ..........................................................................................................................................................................126
Public Works Department (General Fund) ........................................................................................................................................128
Records Management.........................................................................................................................................................................137
Sewer and Storm Water Resource District ........................................................................................................................................139
Shared Services ..................................................................................................................................................................................147
Social Services ...................................................................................................................................................................................149
Traffic and Parking Violations Agency .............................................................................................................................................162
Treasurer ............................................................................................................................................................................................167
Veteran Services ................................................................................................................................................................................170
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 2025 2026 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Expense 2023 2024 Budget Projected Budget Variance Percent Variance Percent
Full-Time Headcount 2 3 6 3 6 0 0.0% 3 100.0%
Part-Time and Seasonal 1 0 4 0 4 0 0.0% 4 *****
Salaries $250,039 $268,591 $552,592 $317,460 $562,052 $9,460 1.7% $244,592 77.0%
Equipment 0 0 10,000 10,000 10,000 0 0.0% 0 0.0%
General Expenses 3,878 2,346 65,000 65,000 55,540 (9,460) -14.6% (9,460) -14.6%
Total $253,917 $270,937 $627,592 $392,460 $627,592 $0 0.0% $235,132 59.9%
Expenses
➢ Expenses in the Proposed FY 26 Budget are flat budget to budget, and $235,132 or 59.9% higher when compared to OLBR’s projection.
➢ Salaries are increasing by $9,460 or 1.7%, budget to budget, and are $244,592 or 77.0% greater when compared to projections.
• The Variance as compared to projections is due to the inclusion of seven vacant positions, including three full-time vacancies and four
part-time vacancies.
➢ Equipment remains flat in the Proposed FY 26 Budget when compared to the FY 25 NIFA Approved Budget.
➢ The proposed general expense budget is decreasing by $9,460 or 14.6%, budget to budget, and when compared to OLBR’s projection
and is within the Miscellaneous supplies and expense line.
Nassau County Office of Legislative Budget Review 1
ASSESSMENT
Historical 2025 2026 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Revenue 2023 2024 Budget Projected Budget Variance Percent Variance Percent
Rents & Recoveries $0 $495,485 $0 $0 $0 $0 ***** $0 *****
Dept Revenues 21,814,018 20,169,313 34,141,500 21,004,579 44,141,500 10,000,000 29.3% 23,136,921 110.2%
Interfund Transfers 444,142 153,185 0 0 0 0 ***** 0 *****
Total $22,258,160 $20,817,983 $34,141,500 $21,004,579 $44,141,500 $10,000,000 29.3% $23,136,921 110.2%
Revenues
➢ The Assessment Department revenue budget has one object Assessment Departmental Revenues
FY 25 FY 26
code in FY 26, departmental revenues. In FY 26, four SUBOBJ 25 NIFA Apprd. Projection Executive
revenues sources are budgeted on this line; shown in the chart Fees 122,000 121,190 122,000
to the right. Radius Maps Fee 19,500 19,500 19,500
GIS Tax Map Verification Fee 29,000,000 20,863,889 34,000,000
➢ The Proposed FY 26 revenue budget is increasing by $10.0 Revenue from Income & Expense Law 5,000,000 0 10,000,000
Total 34,141,500 21,004,579 44,141,500
million, or 29.3%, from the FY 25 NIFA Approved Budget,
while increasing $23.1 million or, 110.2% from the current ➢ The FY 26 GIS Tax Map proposed budget is increasing by
FY 25 projection. The departmental revenue line includes fees $5.0 million from the FY 25 NIFA Approved Budget.
collected for the production of various reports. The FY 26 According to the Administration, the anticipated transactions
budget for these fees is $122,000, and remains flat compared are expected to be impacted by interest rate cuts by the Federal
to the FY 25 NIFA Approved Budget. Reserve. It is hoped that the increased volume in real estate
➢ Radius maps are generally required when a property owner transactions will generate additional tax map verification fees.
seeks a special use permit or variance from a town or village. ➢ In FY 26 revenue from the Income and Expense Law is
The FY 26 budget anticipates collecting $19,500 from this fee; increasing to $10.0 million from FY 25 NIFA Approved
which remains flat from the FY 25 NIFA Approved Budget. Budget. According to the Administration, these are penalties
➢ Based on recent legislation, the GIS Tax Map Verification Fee collected for non-compliance in submitting the Annual Survey
is currently set at $270, and is a service fee to access, acquire, of Income and Expense form (ASIE). These revenues are
and maintain the most current certified information on each considered a risk due to pending litigation; none have been
tax map parcel used in any land document recording. collected through August 2025.
➢ Interfund transfers are not included in the FY 26 proposed
budget.
Nassau County Office of Legislative Budget Review 2
ASSESSMENT
Historical 2025 2026 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Expense 2023 2024 Budget Projected Budget Variance Percent Variance Percent
Full-Time Headcount 128 114 160 108 160 0 0.0% 52 48.1%
Part-Time and Seasonal 1 1 2 1 1 (1) -50.0% 0 0.0%
Salaries $11,526,971 $10,399,566 $12,571,617 $10,462,912 $11,685,432 ($886,185) -7.0% $1,222,520 11.7%
General Expenses 624,845 464,250 782,600 782,600 482,600 (300,000) -38.3% (300,000) -38.3%
Contractual Services 764,429 295,869 850,000 850,000 750,000 (100,000) -11.8% (100,000) -11.8%
Inter-Dept. Charges 0 5,053,802 4,089,580 4,089,580 5,651,066 1,561,486 38.2% 1,561,486 38.2%
Other Expense 3,421,088 753,237 40,000,000 40,000,000 15,000,000 (25,000,000) -62.5% (25,000,000) -62.5%
Total $16,337,333 $16,966,723 $58,293,797 $56,185,092 $33,569,098 ($24,724,699) -42.4% ($22,615,994) -40.3%
Expenses
➢ The FY 26 Proposed Assessment Department expense budget of $33.6 million is decreasing $24.7 million or 42.4%, compared to the
FY 25 NIFA Approved Budget, and declining by $22.6 million, or 40.3% compared to the OLBR FY 25 projection.
➢ The FY 26 salary line is decreasing by $0.9 million, or 7.0% from the FY 25 NIFA Approved Budget. The FY 26 Budget captures the
3.0% COLA beginning January 1, 2026, due to the new Memorandum of Agreement (MOA). Additionally, the FY 26 salary expenses
contain declines in terminal leave of $111,253, overtime of $9,700, and comp time cash of $4,000, offset by an increase of $6,006 in
longevity when compared to the FY 25 budget. In addition, many other codes have been reduced without changes to the heads.
• The proposed salary budget accommodates wages and title movements for FY 26.
➢ The proposed full-time headcount for FY 26 remains constant when compared to the FY 25 NIFA Approved Budget and increases by
52 when compared to OLBR FY 25 projection.
➢ The proposed part-time and seasonal positions for FY 26 decreased by one, budget-to-budget.
➢ The FY 26 Assessment contractual services costs, specifically miscellaneous expenses, are decreasing $0.1 million from the FY 25
NIFA Approved Budget.
➢ The FY 26 general expenses line is decreasing $0.3 million compared to the FY 25 NIFA Approved Budget and the current FY 25
projection. This is mostly due to lower maintenance of equipment and educational and training supplies and expenses.
Nassau County Office of Legislative Budget Review 3
ASSESSMENT
Expenses, Cont.
➢ The FY 26 other expense line is decreasing by $25.0 million from the FY 25 budgeted level. This represents other suits and damages
costs for property tax refunds. The FY 26 Proposed Budget of $15.0 million budgeted in the Assessment Department, covers the cost
of property tax refunds. The FY 26 Dispute Assessment Fund (DAF) charges will be levied at a rate where the County collects $40.0
million.
➢ The FY 26 inter-departmental charges are being raised by $1.6 million or 38.2%, primarily due to an increase in information technology,
indirect charges, building occupancy, postage, and County Attorney charges.
➢ As of the August 2025 month end, the County had $38.4 million in Assessment Department operating funds for tax certiorari and $129.7
million in DAF cash equity.
➢ The Multi-Year Financial Plan includes appropriations in other suits & damages of $15.0 million in FY 26 through FY 29, respectively.
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 2025 2026 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Expense 2023 2024 Budget Projected Budget Variance Percent Variance Percent
Full-Time Headcount 63 59 62 56 58 (4) -6.5% 2 3.6%
Part-Time and Seasonal 2 1 2 1 3 1 50.0% 2 200.0%
Salaries $6,042,910 $5,607,294 $6,222,086 $5,988,243 $6,208,675 ($13,411) -0.2% $220,432 3.7%
Equipment 0 0 30,000 30,000 5,000 (25,000) -83.3% (25,000) -83.3%
General Expenses 74,926 72,835 221,000 221,000 81,000 (140,000) -63.3% (140,000) -63.3%
Inter-Dept. Charges 0 2,176,279 2,842,282 2,842,282 1,202,739 (1,639,543) -57.7% (1,639,543) -57.7%
Total $6,117,836 $7,856,407 $9,315,368 $9,081,525 $7,497,414 ($1,817,954) -19.5% ($1,584,111) -17.4%
Expenses
➢ The FY 26 Assessment Review Commission (ARC) Expense Budget is decreasing $1.8 million, or 19.5% from the FY 25 NIFA
Approved Budget, and declines $1.6 million, or 17.4% from the current year projection.
➢ Salaries are decreasing slightly by $13,411 or 0.2%, from the FY 25 budget.
• The proposed salary budget accommodates wage and title movements for FY 26.
➢ The proposed budget for FY 26 reflects a decrease of four in the full-time headcount budget-to-budget but increases by two when
compared to OLBR’s FY 25 projection.
• The New York Real Property Tax Law rules maintain that the commission will consist of nine Commissioners. The FY 26
Proposed Budget supports this obligation. However, the FY 26 Proposed Budget includes ten heads.
➢ The inter-departmental charges expense of $1.2 million in the FY 26 Budget is decreasing by $1.6 million, or 57.7%. According to the
Administration, the decrease reflects a reduction in chargebacks provided by the Department of Information Technology, and other
indirect charges.
➢ The equipment charges, for the FY 26 Proposed Budget, have been reduced by $25,000, specifically for office furniture and furnishings.
➢ The FY 26 general expenses line is decreasing by $140,000 or 63.3% from the FY 25 NIFA Approved Budget and OLBR’s FY 25
projection. The decrease is reflected in postage delivery, information tech supplies and expenses, office supplies and copy paper,
copying blueprint supplies and expenses, and educational and training supplies and expenses.
Nassau County Office of Legislative Budget Review 5
ASSESSMENT REVIEW COMMISSION
Historical 2025 2026 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Revenue 2023 2024 Budget Projected Budget Variance Percent Variance Percent
Rents & Recoveries $8 $816 $0 $0 $0 $0 ***** $0 *****
Total $8 $816 $0 $0 $0 $0 ***** $0 *****
Revenues
➢ The FY 26 Proposed Budget does not appropriate any revenues. Actual revenue of eight dollars was recognized in FY 23 and $816 in
FY 24. 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 in the County’s tax refund liability.
➢ As of December 31, 2024, the County’s outstanding property tax liability, according to the Assessment Review Commission (ARC),
was $247.2 million, which represents a decrease of 8.3% from the estimated prior year liability of $269.6 million.
➢ Out of the total December 31, 2024 (ARC) liability, 78.1% or $193.2 million was for Class IV commercial grievances, and 15.8% or
$39.1 million was for Class I.
➢ According to the County Treasurer’s Office, the County paid out $67.6 million in property tax refunds in FY 24.
Nassau County Office of Legislative Budget Review 6
CIVIL SERVICE
Historical 2025 2026 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Expense 2023 2024 Budget Projected Budget Variance Percent Variance Percent
Full-Time Headcount 44 44 46 45 45 (1) -2.2% 0 0.0%
Part-Time and Seasonal 31 31 55 31 58 3 5.5% 27 87.1%
Salaries $4,964,596 $5,029,948 $6,230,403 $5,933,379 $6,496,391 $265,988 4.3% $563,012 9.5%
Equipment 49,750 2,919 10,000 10,000 10,000 0 0.0% 0 0.0%
General Expenses 240,955 381,152 382,178 382,178 305,691 (76,487) -20.0% (76,487) -20.0%
Contractual Services 0 0 20,000 20,000 20,000 0 0.0% 0 0.0%
Total $5,255,301 $5,414,018 $6,642,581 $6,345,557 $6,832,082 $189,501 2.9% $486,525 7.7%
Expenses
➢ The Proposed FY 26 Expense Budget is increasing by $0.2 million, or 2.9%, compared to the FY 25 NIFA Approved Budget, and
increasing by 7.7%, in comparison to the projection.
➢ Salaries for the FY 26 Proposed Budget are increasing by $0.3 million compared to the FY 25 NIFA Approved Budget and increasing
by 9.5% compared to the current projection. The increase is mainly due to additional part-time positions. The proposed full-time
headcount is decreasing by one position, budget to budget, while the part-time, and seasonal increases by three positions.
➢ Equipment remains consistent when compared to both the FY 25 NIFA Approved Budget and the current projection.
➢ General expenses are decreasing by $76,487 when compared to the FY 25 NIFA Approved Budget. This is primarily due to a
decrease in office supplies, investigations, copying blueprint supplies and expenses, information technology supplies and expenses,
and equipment maintenance and rental, traveling, educational, medical supplies and postage delivery.
➢ Contractual services remain flat when compared to the FY 25 NIFA Approved Budget and the current OLBR projection.
Nassau County Office of Legislative Budget Review 7
CIVIL SERVICE
Historical 2025 2026 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Revenue 2023 2024 Budget Projected Budget Variance Percent Variance Percent
Rents & Recoveries $306 $1,453 $0 $0 $0 $0 ***** $0 *****
Dept Revenues 2,324,944 530,242 472,600 472,600 532,600 60,000 12.7% 60,000 12.7%
Total $2,325,250 $531,695 $472,600 $472,600 $532,600 $60,000 12.7% $60,000 12.7%
Revenues
➢ The FY 25 Proposed Budget for Civil Service revenue is increasing by $60,000 when compared to both the FY 25 NIFA Approved
Budget and OLBR’s projection. The increase is mainly in departmental revenues in examination fees.
➢ There is no budget for rents and recoveries line but has disencumbered funds historically.
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 2025 2026 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Expense 2023 2024 Budget Projected Budget Variance Percent Variance Percent
Full-Time Headcount 12 11 12 11 12 0 0.0% 1 9.1%
Part-Time and Seasonal 5 6 5 3 5 0 0.0% 2 66.7%
Salaries $1,368,278 $1,348,927 $1,628,375 $1,535,880 $1,628,375 $0 0.0% $92,495 6.0%
Total $1,368,278 $1,348,927 $1,628,375 $1,535,880 $1,628,375 $0 0.0% $92,495 6.0%
Expenses
➢ Constituent Affairs total expenditures in the FY 26 Proposed Budget are constant at $1.6 million compared to the FY 25 NIFA
Approved Budget and increasing by 6.0%, or $92,495 as compared to the projection.
• The proposed budget headcount is flat to the FY 25 NIFA Approved Budget while there is one more full-time employee and two
more part-time positions compared to the projection.
Historical 2025 2026 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Revenue 2023 2024 Budget Projected Budget Variance Percent Variance Percent
Rents & Recoveries $0 $130,341 $0 $0 $0 $0 ***** $0 *****
Total $0 $130,341 $0 $0 $0 $0 ***** $0 *****
Revenues
➢ The rents and recoveries line contains $130,341 in FY 24. Revenues are not anticipated in FY 26.
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 2025 2026 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Revenue 2023 2024 Budget Projected Budget Variance Percent Variance Percent
Permits & Licenses $4,617,715 $4,457,570 $4,777,621 $4,777,621 $4,700,000 ($77,621) -1.6% ($77,621) -1.6%
Fines & Forfeits 322,403 252,751 300,000 300,000 375,000 75,000 25.0% 75,000 25.0%
Rents & Recoveries 5,546 31,016 100,000 100,000 0 (100,000) -100.0% (100,000) -100.0%
State Aid-Reimb of Exp 81,448 40,432 45,000 45,000 45,000 0 0.0% 0 0.0%
Total $5,027,111 $4,781,769 $5,222,621 $5,222,621 $5,120,000 ($102,621) -2.0% ($102,621) -2.0%
Revenues
➢ The Proposed FY 26 Revenue Budget of $5.1 million is decreasing by $0.1 million compared to both the FY 25 NIFA Approved Budget
and OLBR’s projection.
• 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 26 proposed fines and forfeits are rising by $75,000 to $0.4 million compared to both the FY 25 NIFA Approved Budget and
OLBR’s projection.
➢ The FY 26 proposed rents & recoveries budget is unfunded. Both the FY 25 NIFA Approved Budget and OLBR’s projection is
$100,000.
➢ The proposed License & Registration budget of $4.7 million is decreasing by $77,621 compared to both the FY 25 NIFA Approved
Budget and OLBR’s projection.
Nassau County Office of Legislative Budget Review 10
CONSUMER AFFAIRS
Revenues, cont.
➢ Proposed FY 26 state aid revenue is in line with the FY 25 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 $77,621 to $4.7 million budget to budget. The chart below includes the FY
24 historical actual, the FY 25 NIFA Approved Budget, and the Proposed FY 26 Budget.
FY 26 Proposed
FY 24 FY 25 FY 26
License & Registration vs. FY 25 Budget
Actual Budget Proposal
Variance
Home Improvement License $2,802,240 $3,127,621 $2,975,000 ($152,621)
Weights and Measures 1,655,330 1,650,000 1,725,000 $75,000
Total $4,457,570 $4,777,621 $4,700,000 ($77,621)
➢ Home Improvement License revenues are declining by $152,621 to $3.0 million. 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 increasing by $75,000 to $1.7 million. The fees include the Item Pricing Waiver Program.
Nassau County Office of Legislative Budget Review 11
CONSUMER AFFAIRS
Historical 2025 2026 Exec. vs. Approved Exec. vs. Projected
NIFA Approved OLBR Executive
Expense 2023 2024 Budget Projected Budget Variance Percent Variance Percent
Full-Time Headcount 21 21 25 23 26 1 4.0% 3 13.0%
Part-Time and Seasonal 4 3 3 3 4 1 33.3% 1 33.3%
Salaries $1,725,865 $1,726,784 $2,318,387 $2,144,094 $2,276,144 ($42,243) -1.8% $132,050 6.2%
Equipment 1,137 4,334 5,000 5,000 5,000 0 0.0% 0 0.0%
General Expenses 19,153 39,380 157,000 157,000 82,000 (75,000) -47.8% (75,000) -47.8%
Contractual Services 76,579 85,257 126,250 126,250 126,250 0 0.0% 0 0.0%
Total $1,822,733 $1,855,754 $2,606,637 $2,432,344 $2,489,394 ($117,243) -4.5% $57,050 2.3%
Expenses
➢ The Proposed FY 26 Expense Budget of $2.5 million is 4.5% lower budget to budget. Proposed expenses are 2.3%, or $57,050 more
than the latest OLBR projections.
➢ Salary expenses are decreasing by $42,243, or 1.8%, budget to budget, and increasing by $132,050, or 6.2% when compared to OLBR
projections.
• Budgeted full-time and part-time headcounts are each increasing by one position in FY 26.
• Terminal leave is decreasing by $135,386 compared to the FY 25 NIFA Approved Budget.
• The overtime budget is flat at $75,000 for FY 26.
➢ FY 26 proposed general expenses are down 47.8%, or $75,000 when compared to the FY 25 NIFA Approved Budget. This is due to
declines in office supplies and copy paper, traveling expenses, Grainger expenses, educational and training supplies and expenses,
clothing and uniform supplies, and miscellaneous supplies and expenses.
➢ The FY 26 contractual services budget of $126,250 is constant when compared to both the FY 25 NIFA Approved Budget and OLBR’s
projection. Miscellaneous contractual services and uniform rental expenses make up this budget line.
➢ The equipment budget of $5,000 is constant in both the Proposed FY 26 Budget and OLBR’s projection. Miscellaneous equipment
makes up this budget line.
Nassau County Office of Legislative Budget Review 12
CORRECTIONAL CENTER
Historical 2025 2026 Exec. vs. Approved Exec. vs. Projected
NIFA Approved Executive
Expense 2023 2024 Budget OLBR Projected Budget Variance Percent Variance Percent
Full-Time Headcount 847 839 943 842 943 0 0.0% 101 12.0%
Part-Time and Seasonal 1 1 9 1 9 0 0.0% 8 800.0%
Salaries $132,343,068 $129,249,101 $127,841,339 $132,226,551 $129,713,717 $1,872,378 1.5% ($2,512,834) -1.9%
Workers Compensation 8,185,917 9,486,160 9,032,000 9,032,000 9,732,000 700,000 7.8% 700,000 7.8%
Equipment 136,070 434,312 190,207 190,207 190,207 0 0.0% 0 0.0%
General Expenses 4,341,991 4,346,200 4,318,807 4,318,807 4,524,367 205,560 4.8% 205,560 4.8%
Contractual Services 24,938,522 21,721,799 24,116,962 24,116,962 22,355,859 (1,761,103) -7.3% (1,761,103) -7.3%
Utility Costs 2,038,264 1,731,871 1,777,818 1,777,818 1,777,818 0 0.0% 0 0.0%
Total $171,983,831 $166,969,443 $167,277,133 $171,662,345 $168,293,968 $1,016,835 0.6% ($3,368,377) -2.0%
Expenses
➢ The Correctional Center’s expenses for the Proposed FY 26 Budget is $168.3 million, $1.0 million higher than the prior year budget
and $3.4 million less compared to OLBR’s current projection. The budget to budget increase is impacted by increases in salaries,
workers compensation and general expenses offset by a decline in contractual services.
• The salaries for the proposed budget grew $1.9 million to $129.7 million budget to budget and declined by $2.5 million, relative to
OLBR’s FY 25 projection. The increases compared to budget are mainly attributed to the January 1st COLA adjustment from the
revised CSEA Memorandum of Agreement (MOA) and overtime costs, offset primarily by $3.1 million lower termination leave and
$0.2 million lower longevity expenses.
• The proposed FY 26 overtime budget increased to $25.1 million, an increase of $4.4 million compared to the FY 25 NIFA Approved
Budget of $20.6 million. However, compared to OLBR’s current projection of $33.3 million, the proposed budget is lower by $8.2
million and $12.6 million against the prior year. According to the Office of Management and Budget, they plan to work with the
Department to meet any overtime shortfalls in the coming year.
• The FY 26 proposal’s full-time headcount remains unchanged at 943 compared to the prior year, but against the OLBR projection
it is increasing by 101 due to current vacancies. 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 26 budget for workers’ compensation is increasing by $0.7 million due to higher indemnity and triad medical costs of $0.3
million and $0.4 million respectively.
➢ The FY 26 equipment expense budget remains unchanged at $0.2 million budget to budget and against the OLBR projection.
Nassau County Office of Legislative Budget Review 13
CORRECTIONAL CENTER
Expenses Cont.
➢ General expenses grew by $0.2 million to $4.5 million in the FY 26 proposal compared to the prior year and against OLBR’s projection.
The budget is higher due to increased costs for food supplies and clothing & uniform supplies.
➢ The department’s proposed FY 26 contractual expense budget of $22.4 million, is a decrease of $1.8 million primarily due to reduced
funding allocated in the medical/psychiatric services budget line.
• The contractual services budget for this line is $20.0 million in the FY 26 proposal which includes the following two components.
▪ The contract between the Correctional Center and NHCC is due to expire on July 31, 2026. The proposed budget is $19.9
million, an increase of $293,416 that 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 784
(will be discussed further in the report).
▪ Unimex Medical Exams (new vendor) are decreasing by $80,000 to $0.1 million. 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.
▪ According to the department, the in-patient & out-patient inmate healthcare services line budgeted at $1.9 million in the prior
year has been consolidated for NHCC.
➢ The utility expenses remains flat at $1.8 million for the Proposed FY 26 Budget.
Expenses by Control Center
($'s in millions)
Exe c. vs.
Historical 2025 2026 Approve d
NIFA
Approved Exec.
Control Center 2023 2024 Budget Budget Var. %
Correctional Center $163.1 $156.8 $157.9 $157.5 -$0.4 -0.3%
Office of the Sheriff 8.9 10.1 9.4 10.8 1.4 15.4%
Total 172.0 167.0 167.3 168.3 1.0 0.6%
➢ The FY 26 budget for the Correctional Center and Office of the Sheriff’s (Enforcement Division) control centers are $157.5 million and
$10.8 million, a decrease of $0.4 million but an increase of $1.4 million respectively from the FY 25 NIFA Approved Budget.
Nassau County Office of Legislative Budget Review 14
CORRECTIONAL CENTER
Expenses, Cont.
FY 25 Exec. vs
NIFA Sept-25 FY 26 FY 26 NIFA Exec. vs
Approved Onboard Request Executive Approved Onboard
CC Full-time Staffing
10 Correctional Center
Uniform 796 711 796 796 0 85
Civilian 74 63 69 69 (5) 6
Sub-total Full-Time 870 774 865 865 (5) 91
20 Sheriff
Uniform 66 64 69 69 3 5
Civilian 7 4 9 9 2 5
Sub-total Full-time 73 68 78 78 5 10
Total Full-time 943 842 943 943 0 101
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 remains flat at 796 compared to the FY 25 NIFA Approved Budget.
However, compared to the September actual of 711, the headcount is increasing by 85 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 five positions budget to budget and grow by six positions relative to the current actual.
• In FY 25 the Department hired two classes of Correction Officer recruits, 24 in February FY 25 and 30 in June FY 25 for a total of
54. The Administration anticipates hiring an additional class before the end of the year.
➢ According to the Administration, in FY 26 the Correctional Center’s goal is to hire two new classes of Correction Officers in April and
July with 30 officers in each class for an overall total of 60. The classes are 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 23 was 57, FY 24 was 65 the FY 25 current estimate is 92 and 79 are anticipated for FY 26. If the current attrition
continues to trend at these increasingly high levels, it is imperative that the department outline a plan to maintain headcount for
uniform and civilian titles and hire more classes for recruits. If these actions are not executed it will directly affect the FY 26
overtime budget.
Nassau County Office of Legislative Budget Review 15
CORRECTIONAL CENTER
Expenses, Cont.
➢ As reflected in the table above the Office of the Sheriff’s uniform full-time headcount in FY 26 grows by three positions for Deputy
Sheriffs against the prior year and is higher by five relative to OLBR actuals. The Civilian positions increases by two positions in the
FY 26 budget and by five compared to onboard.
➢ The Proposed FY 26 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 of one. 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 assigned $25.1 million in overtime expenses for the Proposed FY 26 Budget. This budget
appears quite difficult to achieve based on historical trends and the current projection of $33.3 million. If target dates for new classes
are deferred, attrition levels continue to increase and/or the inmate population rises, the department’s FY 26 overtime budget that is
already underfunded will be impacted significantly. Consequently, OLBR has flagged this budget as a risk.
Criminal Justice Reform
On April 1, 2019, New York State passed criminal justice
Raise the Age reform legislation known as “Bail Reform” that eliminates cash
bail and pretrial detention for many types of misdemeanor and
The “Raise the Age” (RTA) legislation law commenced on October
1, 2018. This legislation requires sixteen-year-old and seventeen- nonviolent felonies. The legislation was effective January
year-old youth who are arrested for a misdemeanor to be treated as a 2020.
Juvenile Delinquent (JD) and sent to the Probation Family Divisi
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