Specifications include, but are not limited to: Nassau Health Care Corporation seeks to hire an independent Certified Public Accounting firm to audit and report on the financial statements of Nassau Health Care Corporation and Subsidiaries (the “Corporation”) for the year ending December 31, 2017, 2018, and 2019. The successful respondent will be required to express an opinion on the fairness, in all material respects, of the presentation of the financial statements in conformity with accounting principles generally accepted in the United States and the standards applicable to financial audits contained in the Government Auditing Standards issued by the Comptroller General of the United States. The audit will provide a report on (i) internal controls over financial reporting related to the financial statements, and (ii) compliance with relevant provision of laws, regulations, contracts and grant agreements, and other matters, wherein noncompliance would have a direct and material effect on the financial statements. Additionally, the following audits and related opinions will be required: 1. New York State Bad Debt & Charity Care Opinion 2. Compliance Report on NHCC’s Investment Policies and Procedure pursuant to Section 2925 of the New York State Public Authorities Law Services are to be provided by audit firms with significant health care experience in the New York market.