BCLBC_Request for Proposals_Independent Auditing Services 2026 FINAL.pdf

REQUEST FOR PROPOSALS

Independent Auditing Services

Professional Service Contract

To All Interested Parties:

Attached is a copy of a Request for Proposals for Independent Auditing Services for the Broome County Land Bank Corporation (“BCLBC” or “Land Bank”). These services are being solicited at this time for the purpose of conducting annual audits of the BCLBC’s financial statements and any necessary single audits of Federal fund expenditures that exceed $1,000,000. The audit period shall cover the fiscal years 2026, 2027, and 2028.

The scope of services includes conducting annual audits of the general-purpose financial statements in accordance with Generally Accepted Auditing Standards issued by the Comptroller General of the United States and in accordance with the Statutory Requirements prescribed by the Office of New York State Comptroller and the NYS Authority Budget Office. The scope of services may also include conducting any necessary single audits of Land Bank expenditures that exceed $1,000,000 annually in Federal funds in accordance with Generally Accepted Auditing Standards issued by the Comptroller General of the United States and in accordance with the Federal Single Audit Act of 1984 and Single Audit Act Amendments of 1996. The Land Bank is seeking the aforementioned professional services from qualified independent firms with certified public accountants.

The submission requirements and deadline for this Request for Proposals are included in the attached document. The Land Bank will award one contract as a result of this solicitation and reserves the right to terminate such contract at any point during the period.

The Land Bank is an Affirmative Action/Equal Opportunity Employer. Section 3 Residents, Section 3 Businesses, Minority Business Enterprises, Women Business Enterprises, Small Business Enterprises, Service- Disabled Veteran Owned Businesses, and Labor Surplus Area Firms are encouraged to submit proposals.

Please submit Proposals to:

Robert O’Donnell, Executive Director Broome County Land Bank Corporation 60 Hawley Street, 5th Floor P.O. Box 1766 Binghamton, New York 13902-1766 landbank@broomecountyny.gov

Attachments:

Request for Proposals for Independent Auditing Services

Rating Sheet EEO/MWBE Form Non-Collusive Bidding Certificate mailto:landbank@broomecountyny.gov

REQUEST FOR PROPOSALS

Independent Auditing Services

Professional Service Contract

August 19, 2026

To Whom it May Concern:

The Broome County Land Bank Corporation is currently soliciting proposals from qualified independent firms with certified public accountants for the purpose of conducting annual audits of the BCLBC’s financial statements and any necessary single audits of Federal fund expenditures that exceed $1,000,000.

The Broome County Land Bank Corporation was incorporated in 2013 and is a public benefit corporation chartered by the State of New York overseen by a nine-member Board of Directors appointed by the Broome County Legislature. Authorized under Article 16 of the Not-For-Profit-Corporation Law, the BCLBC is empowered to acquire, demolish, rehabilitate, manage or develop tax-foreclosed, vacant or abandoned properties for the purpose of placing such properties back to productive reuse.

Through an Administrative Services Agreement between the BCLBC and Broome County, the BCLBC is located within the County Office Building and receives administrative services and assets from the County. Historically, BCLBC financial records were maintained by staff and formatted using a QuickBooks accounting system. In December of 2022, the Board of Directors authorized Land Bank staff to enter into a Professional Services contract with an external accounting firm to manage all BCLBC finances. The BCLBC is exempt from federal and state income taxes, as well as sales tax.

1.0 REQUIRED SCOPE OF SERVICES

1.1 Conduct annual audits of the general-purpose financial statements, and any necessary single audits of federal grant expenditures in excess of $1,000,000, in accordance with Generally Accepted Auditing Standards issued by the Comptroller General of the United States and in accordance with the Statutory Requirements prescribed by the Office of New York State Comptroller, the NYS Authority Budget Office, the Federal Single Audit Act of 1984 and Single Audit Act Amendments of 1996. For Fiscal Year 2026, the Land Bank may need to solicit for Single Auditing services reliant on two American Rescue Plan Act (“ARPA”) awards: Broome County at $300,000 and the City of Binghamton at $2,000,000.

a. Audit Report Requirements:

• The auditor’s opinion as to whether the general-purpose financial statements present fairly the financial position and results of financial operations of the BCLBC in accordance with the generally accepted accounting principles for public authorities

• Reports on compliance with laws, regulations and the provision of contracts and grant agreements. Reports on any non-compliance, which could have a material effect on the financial statements, and any non-compliance, which could have a direct and material effect on any aspect of the statements

• Schedule of findings and questioned costs

• An auditor’s statement as to whether an internal system of control exists

• A management letter to the Board of Directors including comments or recommendations relative to improving financial and/or program management of the Land Bank

b. Single Audit Requirements (if needed):

• Single Audit Report and all related schedules in ready-to-submit format including corrective action plan and status of prior year’s findings

1.2 Financial Statements must be filed with NYS annually by March 31st in order to comply with the Public Authorities Act. The selected firm is required to submit final audit documents to the BCLBC no later than March 1st every year.

1.3 We will require a universally recognized PDF version of all reports.

1.4 An entrance and exit conference may be held with Land Bank Board Members annually. This can be in-person or remote.

1.5 Additionally, the auditor must be available to take part in such conferences or meetings as may be required by the Federal cognizant agency.

a. The Land Bank’s most recent audit, including presentations of findings to the BCLBC Board of Directors, was conducted remotely. The Land Bank does not have a preference regarding in-person vs. remote services.

The BCLBC’s most recently audited financial statements can be found here under “Financial Documents.”

2.0 PROPOSAL REQUIREMENTS

2.1 Title Page

2.2 Table of Contents

2.3 A statement of interest in performing the proposed services

2.4 Firm/Individual Qualifications

• Detail your firm’s experience in providing auditing services to municipalities, other public authorities and/or public benefit corporations in the State of New York

• Identify the Partner, Manager and in-charge accountant who will be assigned to this engagement and provide resumes

• Indicate the breadth and depth of the firm’s specialized resources for unique accounting or tax situations

• Indicate whether the firm has alliances or affiliations with other firms or organizations to share knowledge and resources

• Indicate whether the firm complies with independence requirements as required by the US Government Accountability Office’s Government Auditing Standards and the Public Authorities law, adheres to the AICPA’s Code of Professional Conduct and is licensed to practice public accounting/auditing in New York State

• Provide the names and contact information for other, similar clients of the partner and/or manager that will be assigned to our organization for reference purposes.

• *References may be included at the end of the proposal.

https://broomelandbank.org/public-information/

2.5 Fee Proposal:

• Firms should provide a fee schedule which include all costs to perform the annual audit, any single audits that are necessary, tax and compilation engagements as well as costs related to communications, on-site reviews and meetings.

• The Land Bank’s most recent fee for Independent Auditing Services can be found here. See Exhibit A.

*Please be sure to itemize the aforementioned fees

2.6 If applicable, the names of sub consultants or associate consultants, who would be engaged by you and/or your firm including their background, relevant experience, key personnel, location of offices that would provide services, etc.

2.7 Completed EEO/MWBE form and Non-Collusive Bidding Certificate

3.0 PROPOSAL EVALUATION

The Land Bank shall apply the following evaluation criteria for selecting a firm. Such criteria are not necessarily listed in order of importance. The Land Bank reserves the right to weigh its evaluation criteria in any manner it deems appropriate; to reject any or all proposals, in whole or any part thereof; to re-solicit for proposals; and to waive any minor nonconformities in accordance with the Land Bank’s determination of its own best interests.

*Note that the Land Bank will consider M/WBE and/or SDVOB utilization plans.

Once firms are evaluated on the above criteria, a committee of the Land Bank’s Board of Directors may invite individuals and/or firms to interview.

4.0 SCHEDULING AND COMPLETION

The Land Bank expects to undertake the selection process according to the following schedule:

RFP release date: August 19, 2026 Closing date for RFP questions: September 3, 2026 4:00 P.M.

Deadline for submission of proposals: September 10, 2026 4:00 P.M.

Anticipated selection: No later than November 17, 2026 *This schedule is subject to change at the discretion of the Land Bank

Criteria Max Points

• Government auditing expertise as evidenced in the proposal, including non-profit organizations, or public authorities, and, if applicable, other Land Banks

• Fee/cost consideration as evidenced in the proposal 30

• Firm’s commitment to meet the specified timeline for completing the project each year and providing the required proposal documents as stated above

• Firm’s willingness to act in an advisory capacity throughout the year relative to issues impacting the financial reporting requirements or regulatory environment for the Land Bank

• Minority/Women Business Enterprise (“M/WBE”) and/ or Service-Disabled Veteran Owned Business (“SDVOB”) Certification* https://broomelandbank.org/wp-content/uploads/2026/07/2023_35_Resolution-Awarding-Auditing-Services-Contract-2023-2025-Drescher-Malecki_Adopted.pdf

Please submit questions Robert O’Donnell, Land Bank Executive Director at landbank@broomecountyny.gov by 4:00 PM on Thursday, September 3, 2026. This is a 3-year contract.

5.0 PROPOSAL SUBMISSION

Interested parties should submit all required submittals to Robert O’Donnell by 4:00 PM on Thursday, September 10, 2026 by mail, hand delivery or email as follows:

Email: landbank@broomecountyny.gov

By Mail or Hand Delivery

Broome County Land Bank Attn: Robert O’Donnell 60 Hawley Street, 5th Floor Binghamton, NY 13901 or P. O. Box 1766 Binghamton, NY 13902

Please do not hesitate to call me at (607) 778-6001 with any questions.

Sincerely, Robert O’Donnell Executive Director

Attachment A-1

Independent Auditing Services Evaluation Form

FIRM NAME: _______________________________________ DATE: _________________

Required Submissions YES NO

• EEO / MWBE Policy Statement

• Non-Collusive Bidding Certificate

EVALUATION CRITERIA

SCORE

MAX.

POINTS

NOTES

• Government auditing expertise as evidenced in the proposal, including non-profit organizations, or public authorities, and, if applicable, other Land Banks

• Fee/cost consideration as evidenced in the proposal

• Firm’s commitment to meet the specified timeline for completing the project each year and providing the required proposal documents as stated above

• Firm’s willingness to act in an advisory capacity throughout the year relative to issues impacting the financial reporting requirements or regulatory environment for the Land Bank

• M/WBE and/or SDVOB Certification 5

TOTAL: ________

EVALUATOR NAME: ________________________________________

EQUAL EMPLOYMENT OPPORTUNITY POLICY STATEMENT & M/WBE PARTICIPATION

BROOME COUNTY LAND BANK CORPORATION

EQUAL EMPLOYMENT OPPORTUNITY (EEO)

It is the policy of (name of organization) to provide equal employment opportunity to all people without regard to race, color, sex, religion, age, national origin, disability, sexual preference, or veteran status. This organization will undertake and/or continue existing programs of affirmative action to ensure that minority group members are afforded equal employment opportunities without discrimination, and shall make and document its conscientious and active efforts to employ and utilize minority group members and women in its work force. These programs will be in accordance with all relevant Federal and State non-discrimination laws and regulations.

This organization shall state in all solicitation and advertisements for employees that all qualified applicants will be afforded equal employment opportunities without discrimination. In addition, this organization shall request of any employment agency, labor union, or other authorized representative used to solicit employees that they will not discriminate on the basis of race, color, sex, religion, age, national origin, disability, sexual preference, or veteran status, AND that such union or representative will affirmatively cooperate in the implementation of this organization’s obligations herein.

Finally, this organization agrees to include these same EEO provisions in every subcontract in such a manner that the requirements will be binding upon the subcontractor doing work in connection with this contract.

M/WBE PARTICIPATION

This organization shall take good faith actions to achieve M/WBE participation in this contract by taking and documenting the following steps:

1. Actively and affirmatively solicit bids and/or quotes for subcontracts (and/or supplies) from qualified State certified MBEs or WBEs, including solicitations from M/WBE contractor associations.

Documentation shall include:

a. Copies of solicitations to M/WBE firms and copies of any responses.

b. Copies of any advertisements placed for participation of M/WBEs (including dates of advertisements and publications)

2. Ensure that documents used to secure bids and/or quotes are made available in sufficient time for review by prospective M/WBE’s.

3. If responses to the organization’s solicitations were received, but a certified M/WBE was not selected, provide specific reasons that such enterprise was not selected.

4. Contractor will also ask for and maintain records of any actions that subcontractors have taken to achieve M/WBE participation.

This organization agrees to provide copies of said documentation illustrating good faith efforts upon award of contract.

Agreed on this day of , 20

By:

(Signature)

Print Name:

Title:

NON-COLLUSIVE BIDDING CERTIFICATION

Special Note:

BIDDER MUST RETURN THIS FORM WITH THE PROPOSAL FORM

TO THE BROOME COUNTY LAND BANK CORPORATION:

In accordance with Section 103D of the New York State General Municipal Law, the Undersigned declares that, in submitting this Proposal, he/she is or they are the only person(s) interested in said Proposal that it is made without any connection with any person making another Proposal for the same Contract; that the Proposal is, in all respects, fair and without Collusion, Fraud or Mental Reservation; and that no officials of the Broome County Land Bank Corp. or any person in the employ of the Broome County Land Bank Corp., is directly or indirectly interested in said Proposal or in the Supplies, Materials, Equipment or Work to which it relates, or in any portion of the profits thereof.

NON-COLLUSIVE BIDDING CERTIFICATION: (Section 103d, as amended)

1. By submission of this Proposal, each Bidder and each Person signing on behalf of any Bidder certifies, and in the case of a Joint Proposal, each Party thereto, certifies as to its own organization, under penalty of perjury, that, to the best knowledge and belief:

A. The prices in this Proposal have been arrived at independently, without collusion, consultation, communication or agreement, for the purpose of restricting competition, as to any matter relating to such prices, with any other Bidder or with any Competitor.

B. Unless otherwise required by law, the prices which have been quoted in this Proposal, have not been knowingly disclosed by the Bidder and will not knowingly be disclosed, by the Bidder prior to Proposal Opening, either directly or indirectly, to any Bidder or to any Competitor.

C. No attempt has been made or will be made, by the Bidder, to induce any other person, partnership or corporation to submit or not submit a Proposal, with the purpose or restricting competition.

NAME OF BIDDER

SIGNATURE OF SIGNER

TITLE

NOTE:

A Proposal shall not be considered for award nor shall any award be made where: Paragraph 1, Subparagraphs A, B and C above, have not been complied with, providing however, that, if in any case, the Bidder cannot make the aforegoing certification, the Bidder shall so state and shall furnish, with the Proposal, a signed statement which sets forth, in detail, the reason therefore.

NC-1

Where Paragraph 1, Subparagraphs A, B and C above, have not been complied with, the Proposal shall not be considered for award nor shall any award to made, unless, the Head of the Purchasing Unit of the political subdivision, public department, agency or official thereof, to which the Proposal is made, or his/her designee, determines that such disclosure was not made for the purpose of restricting competition.

The fact that a Bidder has published price lists, rates or tariffs covering items being procured;

informed prospective customers of proposed or pending publications of new or revised price lists for such items or has sold the same items to other customers at the same prices as being Proposed; does not constitute, without more, a disclosure within the meaning of paragraph 1, subparagraphs A, B & C.

NC-2

NON-COLLUSIVE AFFIDAVIT

STATE OF NEW YORK )

)ss.

COUNTY OF )

being first duly sworn, deposes and says that:

A. He/She is owner, partner, officer, representative or agent of:

the Bidder that has submitted the attached Quotation.

B. He/She is fully informed respecting the preparation and contents of the attached Quotation and of all pertinent circumstances respecting such Quotation;

C. Such quotation is genuine and is not a collusive or sham Quotation;

D. Neither the said Bidder nor any of its officers, partners, owners, agents, representatives, employees or parties in interest, including this Affiant, has in any way colluded, conspired, connived, agreed, directly or indirectly, with any other Bidder, firm or person, to submit a collusive or sham Proposal, in connection with such Contract, or has in any manner, directly or indirectly, sought by agreement or collusion or communication or conference with any other Bidder, firm or person to fix the price or prices in the attached Quotation or that of any other Bidder, or to fix any overhead, profit or cost element of the quote price or the quoted price of any other Bidder or to secure, through any collusion, conspiracy, connivance or unlawful agreement, any advantage against the Local Public Agency or any person interested in the proposed Contract, and;

E. The price or prices quoted in the attached Proposal are fair and proper and are not tainted by collusion, conspiracy, connivance or unlawful agreement on the part of the Bidder or any of its agents, representatives, owners, employees or parties in interest, including this Affiant.

(Signed):

Subscribed and sworn to before me this day of 20___

My Commission expires:

NC-3