SECURITIES AND EXCHANGE COMMISSION

                              Washington, DC 20549



                                    Form 8-K

                                 Current Report

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934


         Date of Report (Date of earliest event reported): May 14, 2002


                           Netsmart Technologies, Inc.
             (Exact name of Registrant as Specified in its Charter)

         Delaware                       0-21177                   13-3680154
(State or other jurisdiction          (Commission               (IRS Employer
      of incorporation)                  File No.)           Identification No.)



                       146 Nassau Avenue, Islip, NY 11751
                     (Address of Principal Executive Office)


       Registrant's telephone number, including area code: (631) 968-2000





Item 4.  Changes in Registrant's Certifying Accountants

        On May 7, 2002, the audit committee of the board of directors
recommended, and the board of directors approved, the selection of Marcum &
Kliegman, LLP to serve as the Registrant's independent public accountant for the
year ending December 31, 2002. The selection of such firm will be presented
to stockholders for their approval at the next meeting of stockholders. In the
event stockholder approval of the selection of such firm is not obtained, the
selection of the independent auditors will be reconsidered by the audit
committee and the board of directors.

        At no time since its engagement has Marcum & Kliegman, LLP had any
direct or indirect financial interest in or any connection with the Registrant
or any of its subsidiaries other than as independent accountant.

        The Company's financial statements for the years ended December 31, 2001
and 2000 were audited by Richard A. Eisner & Company, LLP, whose report on such
financial statements did not include any qualification, disclaimer, modification
or explanatory paragraph. There were no disagreements with Richard A. Eisner &
Company, LLP during the years ended December 31, 2001 or 2000 or during the
period subsequent to December 31, 2001 on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure.

Item 7.  Financial Statements and Exhibits.

        (c)    Exhibits.

               16.1    Letter from Richard A. Eisner & Company, LLP







                                    SIGNATURE


        Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                             NETSMART TECHNOLOGIES, INC.

                                             /s/ James L. Conway
                                             -----------------------------------
Date: May 14, 2002                           James L. Conway, President