Deputy County Executive Eric Naughton's response in Newsday, "Audit: Ticket tax owed" [News, June 23], is another example of why Nassau County is so poorly managed.

It's not the responsibility of auditors to ensure that the county's processes are functioning correctly; it's the responsibility of management to put proper processes in place and manage them on an ongoing basis to ensure they are effective.

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Auditors conduct audits to determine that controls are operating as intended. Apparently, there are no controls in place to assure that the county receives tax payments from the NYCB Theatre at Westbury. Imagine, a large venue like this not paying ticket taxes for three years, and it took the auditors to inform county officials that the theater was delinquent.

Had the audit not been done, the theater could have gotten away with a few more years of delinquency while Nassau's management had no clue. It's disheartening to read about this level of government incompetence when we're all stuck paying for it.

Phil Cicciari, Westbury

Editor's note: The writer is a retired audit executive formerly with a major insurance company.