RDP25-013 External Auditing Firm specs.pdf

DEER PARK UNION FREE SCHOOL DISTRICT – PURCHASING DEPARTMENT

1881 Deer Park Avenue DEER PARK, NY 11729

PHONE: 631-274-4037 / EMAIL: bertelle.d@deerparkschools.org

RFP NAME: EXTERNAL AUDITING FIRM RFP NO. RDP25-013 Page - 1 -

DEER PARK UNION FREE SCHOOL DISTRICT

DATE: APRIL 8, 2025

REQUEST FOR PROPOSAL

RFP NUMBER: RDP25-013

RFP NAME: EXTERNAL AUDITING FIRM

PROPOSALS WILL BE RECEIVED UNTIL 11:00 A.M. APRIL 30, 2025

INQUIRIES, IN WRITING, MAY BE ADDRESSED TO:

DeDe Bertelle

Purchasing Agent

Deer Park Union Free School District bertelle.d@deerparkschools.org mailto:bertelle.d@deerparkschools.org

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REQUEST FOR PROPOSAL - EXTERNAL AUDITING FIRM

The Deer Park Union Free School District, hereinafter referred to as the “District”, invites proposals from qualified and experienced auditing firms, hereinafter referred to as

“Auditor”, to perform as the External Auditing Firm.

In accordance with the District’s policies and procedures, contracts for professional services requiring special skill or training are not subject to competitive bidding requirements of § 103 of General Municipal Law.

Vendors are responsible for checking the Empire State Purchasing Group website, located at www.bidnetdirect.com for all addendums.

Proposers must hold their prices for ninety days past the due date of the RFP.

Purpose

The District requests proposals from qualified and experienced auditing firms interested in providing annual audits for the District beginning with the 2025-2026 school year, with the option for renewal for 4 additional one-year terms.

Background Information

The fiscal year of the School District is from July 1 through June 30. The District currently serves approximately 4030 students from pre-kindergarten through twelfth grade. The District employs approximately 392 teachers (Deer Park Teachers

Association); 185 teaching assistants and teacher aides (Teaching Assistants &

Teacher Aides Association, NYSUT of Deer Park Union Free School District); 29 administrators (Deer Park Administrators Association); 209 support staff (Civil

Service Employees Association); one Facilities Director; two Assistant

Superintendents; and one Superintendent of Schools. The District is a component district of the Western Suffolk Board of Cooperative Educational Services

(BOCES). There are two pre-kindergarten through second grade Elementary

Schools; one third grade through fifth grade Intermediate School; one sixth grade through eighth grade Middle School; and one ninth grade through twelfth grade

High School, which includes an Alternative High School.

The Board of Education (BOE) is comprised of seven members: one Board

President; one Vice President; and five Trustees. Additional information is available at the District website at www.deerparkschools.org.

http://www.bidnetdirect.com/ http://www.deerparkschools.org/

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Hold Harmless

The vendor shall defend, indemnify, save & hold harmless the School District, it’s agents, officers and employees from and against all suits or claims, which may be based upon any injury to or death of any person or persons or damage to property, which may occur, or which may be alleged to have occurred in the course of the performance of this agreement by the vendor, whether such sum claimed shall be made by an employee of the vendor by a third person, or their representatives, and whether or not it shall be claimed that the said injury, death, or damage were caused through a negligent act, or omission, of the vendor; and the vendor shall, at its own expense, defend any and all costs and other expenses, arising therefrom, or incurred in connection therewith, and, if any judgment shall be rendered against the owner in any such action, or actions, the contractor shall, at its own expense, satisfy and discharge the same.

Scope of Services

The annual audit of all funds of the School District shall be performed in accordance with:

• Generally Accepted Auditing Standards

• Standards promulgated by the New York State Comptroller

• Regulations of the Commissioner of Education

• Regulations of the Federal Government regarding Federal Funds

Special audits or management services shall be performed in accordance with specific guidelines from the Board of Education or Superintendent of Schools.

All working papers associated with this engagement shall be retained for a minimum of six years from the date of the audit report. Further, all such working papers shall be available for examination by authorized representatives of related agencies, the Deer Park Union Free School District, and subsequent independent auditors.

Qualifications of Firm’s Staff

The District is interested in the level and type of government auditing experience of those persons to be assigned as senior auditor(s) and/or manager. Brief resumes and listing of governmental or school district contacts to attest to their experience should be included. The Board of Education or the District reserves the right to reject staff who they feel do not have appropriate experience or qualifications to conduct the audit.

Qualifications and Experience of the Firm

Firms submitting proposals should be of a sufficient size to ensure stability and responsiveness during the contract period. Firms submitting proposals shall provide information about their size as well as their local government and school district experience. A listing of local government and school district references is required.

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Annual Audit Time Requirements

The fiscal year ends June 30th and Commissioner’s Regulations require the

Independent Auditor’s report to be filed by October 15th of that year.

In accordance with the above, the District will require that the selected firm’s assigned staff perform preliminary audit work (e.g. test of transactions) for approximately five workdays prior to the close of the fiscal year. Final field work shall begin no later than July 30 and conclude not later than August 31 annually. It is estimated that the actual time in the District will be between one and two weeks during July and August. The District requires that the staff assigned to perform the preliminary audit work prior to June 30th will be the same staff to complete the field work in July and August.

Auditor’s Report

The firm will type and make copies of all reports on it premises and deliver 25 copies of all reports to the Assistant Superintendent for Business and Operations.

The annual audit report’s letter to management shall be attached to or included in the same binder with the financial statements. The firm shall advise the Assistant

Superintendent for Business and Operations as to the proper promulgation of their reports in writing.

The above shall be presented to the District at a meeting with the Audit Committee or any other deemed appropriate by the Board of Education and shall be presented to the Board of Education at a regularly scheduled public meeting upon request.

PROPOSAL REQUIREMENTS

All inquiries regarding this proposal are to be directed to DeDe Bertelle, Purchasing

Agent for the Deer Park UFSD at bertelle.d@deerparkschools.org.

Proposal Information

1. Each proposal will clearly state the fees to be charged to the District for:

Annual audit of all funds of the District for the school years 2025-2026, 2026-

2027, 2027-2028, 2028-2029, 2029-2030. This fee should be a flat rate and include necessary expenses. The fee should also cover follow-up work, rectifying deficiencies with any related agencies and provide for advice and counsel to the staff throughout the term of this contract. Each proposal will also state the basis on which special audit or management or services fees will be billed.

2. Names and resumes of personnel to be assigned to this audit, including the partner(s) in charge, shall be furnished with this proposal. It is fully expected that the personnel indicated will be those assigned to this contract. Please provide an affirmation statement that those assigned have met all the continuing

RFP NAME: EXTERNAL AUDITING FIRM RFP NO. RDP25-013 Page - 5 -professional education (CPE) requirements necessary to satisfy the United

States General Accounting Office (GAO) standards. In addition, please provide the name(s) of individuals in the firm that will be available throughout the term of the contract for continuing advice and counsel.

3. A listing of experience in the performance of the requested services for school districts or municipalities in New York State and the years of such experience.

4. Responses to this Request for Proposal should include an affirmation by the auditor that there are no conflicts of interest between the firm and the Deer Park

Union Free School District.

Criteria for Selection

• Number of people, by level, that would be assigned to the Deer Park

UFSD audit, and their government auditing experience

• Number of New York State school districts that the firm has audited, including total years of service

• Other professional services that will be performed for this District in addition to or in conjunction with the School District financial audit

• Participation in a quality control program by their peers

• Audit approach – type of audit program, use of District’s staff, time frame

• Proposer’s qualifications – size and experience of staff, educational background, specialized skills

• Professional fees

EVALUATION PROCEDURES

Mandatory Elements

• The audit firm is independent and licensed to practice in New York State

• The audit firm’s professional personnel have received adequate continuing professional education within the preceding two years

• The firm has no conflict of interest with regard to any other work performed by the firm for the District

• The firm submits a copy of its most recent external quality control review report and the firm has a record of quality audit work

• The firm adheres to the instructions and requirements in this request for proposals on preparing and submitting the proposal

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Technical Qualifications (Expertise, Experience and Audit Approach)

• The firm’s past experience and performance and comparable government contracts

• The quality of the firm’s professional personnel to be assigned to the contract and the quality of the firm’s management support personnel to be available for technical consultation

• Adequacy of proposed staffing plan for various segments of the contract

• Adequacy of sampling techniques

• Adequacy of analytical procedures

Interviews

During the evaluation process, the District may, at its discretion, request any or all firms to interview. Firms will have the opportunity to answer questions the

District may have on their proposal. Not all firms may be asked to interview.

Final Selections

The Board of Education will make the final selection of the firm. Following notification of the firm selected, it is expected a contract will be executed between both parties within ten business days.

Right to Reject Proposals

Submission of a proposal indicates acceptance by the firm of the conditions contained in this Request for Proposals unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the District and the selected firm. The District reserves the right without prejudice to reject any or all proposals.

Contract Terms

Prices shall remain firm for a period of one year after date of award, with an option for renewal under the same Terms and Conditions with concurrence of the

District and the awarded vendor, for four additional one-year periods at a price not to exceed the May 2026 Consumer Price Index (CPI) and subsequent CPI published in May of each of the following years or 2%, whichever is less, if extended.

Termination of Contract

Any contract agreed to under this Request for Proposal is subject to termination by either party with thirty (30) days’ written notice. In the event of termination of the contract, the District’s responsibility shall be to pay for unpaid services performed and authorized costs incurred by the Auditor.

Cost

State the hourly rates at which the services of all partners, managers, senior accountants, staff accountants, or other personnel would be provided to the

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District. In addition, state which partners and/or staff are expected to perform the services. The District will not be charged for the normal cost of doing business such as telephone, faxes, postage, etc. Please include:

A. The hourly rate you are quoting.

B. For each work plan item, include the estimated number of hours for each employee type.

C. The total cost for the engagement for the 2025-2026, 2026-2027, 2027-

2028, 2028-2029 and 2029-2030 School Year.

Proposal Submission

Proposals must be clearly labeled and submitted to

DeDe Bertelle

Purchasing Agent

Deer Park Union Free School District

1881 Deer Park Avenue

Deer Psrk, NY 11729 no later than 11:00 A.M. on April 30, 2025. Proposals submitted after that time and date will not be considered and will be returned to the submitter unopened.

The District will not be responsible for proposals that do not arrive on time. All proposals must have the words “RFP for External Auditing Firm” along with the RFP Number, the due date and time and the name and address of the proposer on the outside of a sealed envelope or box.

INFORMATION FOR THE EXTERNAL AUDITING FIRM PROPOSAL

RFP Inquiries: Any question submitted by an individual or firm regarding this

RFP must be directed, in writing, to DeDe Bertelle, Purchasing Agent, via email to

Deer Park Union Free School District bertelle.d@deerparkschools.org

Written response, together with original inquiry, will be uploaded to the Empire State Purchasing Group website at

RFP NAME: EXTERNAL AUDITING FIRM RFP NO. RDP25-013 Page - 8 -www.bidnetdirect.com if determined it is in the interest of all potential proposers.

1. There are three major areas of audit:

General Fund

Special Revenue Fund: Special Aid Fund

Cafeteria Fund

Capital Projects Fund

Trust & Agency Funds: Expendable Trust Funds

Nonexpendable Trust Funds

Agency Funds

Account Groups: Fixed Asset Accounts

2. Extra-classroom Activity Funds. Extra classroom activities are organizations of students within a school district, which finance their operations from sources other than taxation or charges of a Board of Education. The monies raised by these activities are known as co-curricular activity funds. These funds are operating in two schools.

3. Federal Grant Monies

Budget: -General Fund Budget for the 2024-2025 School Year is

$144,373,491.49. We do not have an adopted budget as of the release of this RFP for the 2025-2026 fiscal year

-Federal Funds are dependent on allocations

-Cafeteria Fund is dependent on sales and contract

-Approximately $2,000,000.00 of activity is expected in the

Capital Fund during the 2025-2026 School Year.

Financial Software: Finance Manager NVision http://www.bidnetdirect.com/

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INSURANCE REQUIREMENTS – PROFESSIONAL CONSULTANTS

1. Notwithstanding any terms, conditions or provisions, in any other writing between the parties, the professional consultant hereby agrees to effectuate the naming of the District as an Additional Insured on the professional consultant’s insurance policies, except for workers' compensation and NY State Disability Insurance.

2. The policy naming the District as an additional insured shall:

a. a. Be an insurance policy from an A.M. Best A rated or better insurer, licensed to conduct business in New York State. A New York licensed and admitted insurer is strongly preferred. The decision to accept non-licensed and non-admitted carriers lies exclusively with District and may create significant vulnerability and costs for the District.

b. State that the organization’s coverage shall be primary and non-contributory coverage for the District, its Board, employees and volunteers with a waiver of subrogation in favor of the District for all coverages including Workers

Compensation.

c. Additional insured status for General Liability coverage shall be provided by standard or other endorsements that extend coverage to the District (CG 20

26) or equivalent. The decision to accept an endorsement rest solely with

District. A completed copy of the endorsements must be attached to the certificate of insurance to include General Liability, Auto Liability (where applicable) and Umbrella/Excess coverages.

3. a. The certificate of insurance must describe the services provided by the professional consultant that are covered by the liability policies.

b. At the District’s request, the professional consultant shall provide a copy of the declaration page of the liability and umbrella/excess policies with a list of endorsements and forms. If requested, the professional consultant will provide a copy of the policy endorsements and forms.

4. The professional consultant agrees to indemnify the District for any applicable deductibles and self-insured retentions.

5. Minimum Required Insurance:

a. Commercial General Liability Insurance

$1,000,000 per Occurrence/ $2,000,000 aggregate

$2,000,000 Products and Completed Operations

$1,000,000 Personal and Advertising Injury

$100,000 Fire Damage

$10,000 Medical Expense

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b. Automobile Liability

$1,000,000 combined single limit for owned, hired, borrowed and non-owned motor vehicles.

c. Workers' Compensation and N.Y.S. Disability Insurance

Statutory Workers' Compensation (C-105.2 or U-26.3); and NYS Disability

Insurance (DB-120.1) for all employees. Proof of coverage must be on the approved specific form, as required by the New York State Workers’

Compensation Board. ACORD certificates are not acceptable. A person seeking an exemption must file a CE-200 Form with the state. The form can be completed and submitted directly to the WC Board online.

d. Professional Errors and Omissions Insurance

$2,000,000 per occurrence/ $2,000,000 aggregate for the professional acts of the consultant performed under the contract for the District. If written on a “claims-made” basis, the effective date must pre-date the inception of the contract or agreement. Coverage shall remain in effect for three years following the completion of work.

e. Umbrella/Excess Insurance

$3,000,000 each Occurrence and Aggregate. Umbrella/Excess coverage shall be on a follow-form basis or provide broader coverage over the required Auto

Liability(where applicable), General Liability and Professional Liability coverages.

6. The Professional Consultant acknowledges that failure to obtain such insurance on behalf of the District constitutes a material breach of contract and subjects it to liability for damages, indemnification and all legal remedies available to the

District. The professional consultant is to provide the District with a certificate of insurance, evidencing the above requirements have been met, prior to the provision of services. The failure of the District to object to the contents of the certificate or the absence of same shall not be deemed a waiver of any rights held by the District.

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AFFIDAVIT OF NON-COLLUSION

I hereby attest that I am the person responsible within my firm for the final decision as to the price(s) and amount of this bid or, if not, that I have written authorization, enclosed herewith, from that person to make the statements set out below on his or her behalf and on behalf of my firm.

I further attest that:

1. The price(s) and amount of this bid have been arrived at independently, without consultation, communication or agreement for the purpose of restricting competition with any other contractor, bidder or potential bidder.

2. Neither the price(s), nor the amount of this bid, have been disclosed to any other firm or person who is a bidder or potential bidder on this project, and will not be so disclosed prior to bid opening.

3. No attempt has been made or will be made to solicit, cause or induce any firm or person to refrain from bidding on this project, or to submit a bid higher than the bid of this firm, or any intentionally high or non-competitive bid or other form of complementary bid.

4. The bid of my firm is made in good faith and not pursuant to any agreement or discussion with, or inducement from any firm or person to submit a complementary bid.

5. My firm has not offered or entered into a subcontract or agreement regarding the purchase of materials or services from any other firm or person, or offered, promised or paid cash or anything of value to any firm or person, whether in connection with this or any other project, in consideration for an agreement or promise by a firm or person to refrain from bidding or to submit a complementary bid on this project.

6. My firm has not accepted or been promised any subcontract or agreement regarding the sale of materials or services to any firm or person, and has not been promised or paid cash or anything of value by any firm or person, whether in connection with this or any project, in consideration for my firm’s submitting a complementary bid, or agreeing to do so, on this project.

7. I have made a diligent inquiry of all members, officers, employees, and agents of my firm with responsibilities relating to the preparation, approval or submission of my firm’s bid on this project and have been advised by each of them that he or she has not participated in any communication, consultation, discussion, agreement, collusion, act or other conduct inconsistent with any of the statements and representations made in this affidavit.

The person signing this bid, under the penalties of perjury, affirms the truth thereof.

_________________________________________ SWORN TO BEFORE ME THIS

Signature & Company Position

_________________________________________ _________DAY OF_____________ 20____

Type Name & Company Position

Company Name NOTARY PUBLIC

Date Signed

Federal I.D. Number

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IRANIAN ENERGY SECTOR DIVESTMENT CERTIFICATION

The below signed bidder affirms the following as true under penalties of perjury:

By submission of this bid, each bidder and each person signing on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to its own organization, under penalty of perjury, that to the best of its knowledge and belief that each bidder is not on the list created pursuant to paragraph (b) of subdivision 3 of Section

165-a of the state finance law.

Corporate or Company Name ____________________________________________

By: ___________________________

Signature

Title

Sworn to before me this

_____day of ________, 20_____

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The reporting requirements are as follows:

• An audit opinion with accompanying financial statements and notes for all funds and account groups of the Board of Education

• An audit opinion with accompanying financial statements and notes for the Extra

Classroom Activity Funds

• Issue a report on the District’s compliance with rules, regulations and contracts and internal control over financial reporting, and recommendations for financial management improvement

• Issue a report on the District’s major Federal programs’ compliance with Federal regulations and internal control over compliance

• Issue a report on the District’s Schedule of Expenditures of Federal Awards

• Prior to commencing the audit of the School District, the audit firm shall provide a document to the Audit Committee with a descriptive risk assessment document outlining all the risks impacting the School District. The audit firm should also disclose to the BOE in a document, the specific sample size selected for the areas to be audited

(along with an explanation as to how it was determined)

• A presentation of the above to the BOE at a regularly scheduled public meeting

• Prior to finalizing the audit report, the firm shall provide a copy of the draft audit report to the Audit Committee and the Board of Education, and shall meet with members of both the Audit Committee and the BOE to discuss the report

• All reports prepared on behalf of the School District will be submitted to the NYS

Education Department, on a timely basis

Interim field work should be performed in preparation for the year-end closing, and should test existing internal control procedures to such an extent that the independent auditors can place reliance on the internal control in developing their judgment on the final statements. All working papers associated with this contract shall be retained for a minimum of six years from the date of the audit report. In addition, all such working papers shall be available for examination by authorized representatives of the Deer Park

UFSD and subsequent independent auditors.

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Request for Proposal for Professional Auditing Services

Proposal Certification

We have read the Request for Proposal (RFP) for External Auditing Firm and fully understand its intent. We certify that we have adequate personnel, equipment, and facilities to fulfill the requirements thereto. We understand that our ability to meet the criteria and provide the required services shall be reviewed by the District, which will develop a recommendation for the Board of Education’s consideration regarding the selection of the most advantageous auditing services proposal.

It is understood that all information included in, attached to, or required by this RFP shall become public record upon delivery to the School District, unless specific proprietary information is noted in the proposal. The undersigned certifies that the completion of the

Proposal is a binding commitment to provide the auditing services requested as proposed herein.

Firm’s Name

Name Title

Authorized Signature

Address

City/State/Zip

Telephone Number Date