Office of the State Comptroller

Buyer seeks qualified independent certified public accounting firms to conduct an audit of existing internal controls as required by Article 45 of the Executive Law. The auditor will evaluate whether buyer's internal controls are established and functioning properly. The services include two audits - one in 2026 and one in 2029, each covering a 60-day period. Buyer's system of internal control manages critical State functions including the State's accounting system, Common Retirement Fund, payroll system, and contract review.

• 7/1/2025 - Deadline for Submission of Written Questions
• 7/9/2025 - Responses to Written Questions Posted
• 7/16/2025 - Proposal Due Date
• 4/20/2026 - Anticipated Approval of Contract

• Independent CPA firm registered in good standing with NY State Board of Accountancy
• Registered to practice public accounting in New York State
• Conducted government internal controls audit within last five years using GAGAS
• Independent of OSC per AICPA and government auditing standards
• Has supervisory team member who conducted government internal controls audit within five years

• Conduct two independent audits of OSC's system of internal control
• Evaluate OSC's internal controls based on State Comptroller standards
• Follow GAGAS as set forth by the GAO
• Conduct opening conferences with OSC staff
• Deliver detailed audit plans
• Discuss audit observations with OSC's Internal Control Officer
• Deliver draft reports on OSC's system of internal control
• Identify internal control deficiencies and recommend corrective actions
• Provide periodic engagement status updates
• Retain audit documentation for specified retention period