Nawrocki Smith LLP
Employee benefit plan audit practice profile, built from plan year 2024 Form 5500 filings.
Last updated · Source data: plan year 2024 Form 5500 filings
How many 401(k) plans does Nawrocki Smith LLP audit?
Nawrocki Smith LLP was the independent auditor for 20 retirement plan filings in plan year 2024, with clients in 1 state — the #519 practice nationally by volume.
Practice at a glance
| Measure | Value |
|---|---|
| Firm EIN (as filed) | 74-3216978 |
| Retirement plan audits (401(k), 403(b), pension) | 20 |
| All audited filings (incl. welfare plans) | 20 |
| States and territories with clients | 1 |
| National rank by retirement plan volume | #519 of 3,956 |
| National rank, all audited filings (league-table basis) | #538 of 4,052 |
| Average client size (participants) | 386 |
| Largest client (participants) | 1,972 |
Rankings derived from U.S. Department of Labor Form 5500 filings, plan year 2024. Read the full methodology.
Where does Nawrocki Smith LLP audit plans?
| State | Plans audited | Share of practice |
|---|---|---|
| New York | 20 | 100.0% |
Largest concentration: New York (20 plans). State reflects the plan sponsor’s address, not the firm’s office locations.
What audit opinions does Nawrocki Smith LLP issue?
| Opinion type | Filings | Share |
|---|---|---|
| Unmodified (clean) | 20 | 100.0% |
| Qualified | 0 | 0.0% |
| Disclaimer | 0 | 0.0% |
| Adverse | 0 | 0.0% |
As coded on Schedule H. A disclaimer here usually reflects the legacy limited-scope reporting convention (now the ERISA Section 103(a)(3)(C) election), not a failed audit — see the methodology.
Largest plans audited by Nawrocki Smith LLP
| Plan sponsor | State | Participants |
|---|---|---|
| Bryan Skilled Home Care, Inc. | NY | 1,972 |
| Dime Community Bank | NY | 1,138 |
| Family Service League, Inc. | NY | 651 |
| Connectone Bank | NY | 508 |
| Metropolitan College of New York | NY | 401 |
About this profile
This page is generated from public U.S. Department of Labor Form 5500 filings in which Nawrocki Smith LLP (EIN 74-3216978) is named as the plan’s independent qualified public accountant. Nawrocki Smith LLP did not supply, review, or endorse this information, and inclusion is not a recommendation. Filing data can contain sponsor-entered errors; corrections are welcome via the about page.