- Title
- EXTERNAL AUDIT SERVICES
- Bid Type
- RFP
- Pdf Text
- 1
ERIE COUNTY AUDIT COMMITTEE
REQUEST FOR PROPOSALS (RFP)
EXTERNAL AUDIT SERVICES
RFP # 2026-040VF
July 14, 2026
Mary K. Nytz-Hosler, Committee Secretary
Erie County Deputy Comptroller for Audit
EDWARD A RATH COUNTY OFFICE BUILDING
95 FRANKLIN STREET, SUITE 1100
BUFFALO, NEW YORK 14202
2
NOTICE OF INVITATION
TO SUBMIT A PROPOSAL FOR
ERIE COUNTY EXTERNAL AUDIT SERVICES
July 14, 2026
Re: Request for Proposals – Erie County External Audit Services
RFP#: 2026-040VF
To Whom It May Concern:
The Audit Committee for Erie County (“the Committee”) is in the process of soliciting proposals
from recognized certified public accounting firms for the provision of the annual external financial
statement audit of Erie County. The Request for Proposals (“RFP”) is enclosed.
For your information and reference, copies of the County's 2025Annual Comprehensive Financial
Report can be found at www4.erie.gov/comptroller/sites/www4.erie.gov.comptroller/files/2026-
06/erie-county-acfr-12.31.25-letterhead-compressed.pdf
Questions concerning the RFP should be directed to Mary Nytz-Hosler, Deputy Comptroller –
Audit at mary.nytz-hosler@erie.gov.
Your proposal must address the original RFP and all items contained in this correspondence to be
considered complete.
The following schedule is for informational purposes only. The County reserves the right to amend
this schedule at any time.
Issue RFP: Monday, July 13, 2026
Proposals Due: Monday, August 24, 2026, no later than 3:00 p.m. EST.
Recommendation Made: Approximately 30 days following the proposal due date
Firms Notified: Following all necessary County approvals
Please forward 10 copies of each proposal to:
Mary Nytz-Hosler, Secretary
Audit Committee for Erie County
Erie County Comptroller's Office
95 Franklin Street, Room 1100
Buffalo, New York 14202
Very truly yours,
AUDIT COMMITTEE FOR ERIE COUNTY
Enclosure
3
ANNUAL EXTERNAL FINANCIAL STATEMENT AUDIT OF ERIE COUNTY
YEARS OF AUDIT
The audit engagement contract will cover the fiscal years ending December 31, 2026, 2027 and
2028 with options for extensions for the years ending 2029 and 2030. Auditing firms that are
interested in bidding on contract extensions for the optional two years should complete a second
pricing sheet using the same format as for the three-year engagement.
CONTRACT AUTHORITY
All County contracts awarded through the Request for Proposals process are approved by the Erie
County Legislature and signed by the Erie County Executive. In the case of the County audit, the
County Comptroller approves the contract as to content prior to the County Executive affixing his
signature. The Audit contract is prepared by the County Comptroller and County Attorney, who
approves all contracts as to form.
BILLING FOR AUDIT SERVICES
Interim billings are acceptable and are to be submitted to the Erie County Comptroller.
PREPARATION OF FINANCIAL STATEMENTS
The Comptroller’s Office, with guidance and assistance from the auditing firm, will compile and
prepare the financial statements in the form of the Basic Financial Statements, Management’s
Discussion and Analysis and the Annual Comprehensive Financial Report. The firm will prepare
separate opinion letters, as required, based on the type of report(s) produced.
The firm will compile and prepare the County’s annual Single Audit Report (A-133 Report) and
Data Collection Form for electronic submission to the Federal Audit Clearinghouse based on the
Schedule of Expenditures of Federal Awards (“SEFA”) provided by the County. In addition, the
firm will provide an electronic copy and will print, bind and supply 3 hardcopies of the A-133
Report for distribution by the County.
PROPOSED PRICE OF AUDIT
Each firm submitting a proposal is requested to complete the pricing sheet included with the
proposal. Additional pricing items may be added as needed. Please submit the pricing sheet with
your transmittal letter and proposal. It is important to remember that while price is a primary
consideration, it will not be the sole factor in determining which firm will be awarded this audit
contract. For out-of-scope and other services, provide on the pricing sheets a listing of hourly rates
for partners, specialists, supervisors and staff levels.
4
RELATIONSHIP OF THE AUDIT FIRM TO THE COUNTY COMPTROLLER
The Erie County Comptroller is the County's Chief Accounting, Reporting, Auditing, and Fiscal
Officer. The Comptroller will coordinate the County's audit with the audit engagement firm. The
Audit Committee expects full cooperation and the required coordination between the team and the
Comptroller.
RELATIONSHIP OF THE AUDIT FIRM TO THE AUDIT COMMITTEE FOR ERIE COUNTY
Under Section 2517 of the Erie County Charter, responsibility for engaging an external
auditor for the County’s annual financial audit resides with the Erie County Audit Committee (see
Section 2517 at https://www3.erie.gov/law/charter/article-25-financial-procedures-charter).
The Committee expects to be kept informed of all audit issues as they arise during the course of
the audit. Any disagreements between the firm and management should be referred to the
Committee, if a satisfactory resolution cannot be made. The Committee expects the auditing firm
to maintain a relationship with the Committee as outlined by AU 380, The Auditor’s
Communication With Those Charged With Governance. Such communication should be in writing
and sufficiently timely to allow for appropriate action. A copy of any written communication will
be provided to the County Comptroller.
AUDIT OF ERIE COUNTY
In addition to the Basic Financial Statement Report, a separate report will be completed for
2026, 2027 and 2028 in accordance with the Federal Single Audit Act of 1984, as amended. The
audits of these statements are to be conducted in accordance with generally accepted auditing
standards applicable to governments, and result in the issuance of an opinion on the financial
statements.
The following is a list of all funds to be audited, which is being furnished for your
information and use in preparing a proposal to provide the requested auditing and review services.
COUNTY OF ERIE, NEW YORK FUNDS
• General Fund (includes Risk and Workers' Compensation)
• Capital Project Funds
• Special Revenue Funds
- Grants Fund
- Road Fund
- Sewer Fund
- Community Development Fund
- Downtown Mall Fund
- E-911 Fund
- Emergency Response Funds
• Debt Service Fund
• Library Fund (Component Unit)
5
• Agency Fund
• Utility Enterprise Fund
• Pharmaceutical Settlement Fund
OTHER FUNDS
The general purpose financial statements currently include the Primary Government, five
discretely presented component units including the Erie County Medical Center Corporation
(“ECMCC”), the Buffalo and Erie County Public Library (“BECPL”), the Erie County Fiscal
Stability Authority (“ECFSA”), the Erie Tobacco Asset Securitization Corporation (“ETASC”),
and Erie Community College (“ECC”, or SUNY Erie, (reported as an Enterprise Fund). In the
event the County auditor is not under contract for the audit of these other entities, coordination
with other accounting firms is required. Erie County accounts for any capital projects it
administers on behalf of these entities and maintains records on interfund billings. It is the
responsibility of the County's auditor to ensure that these accounts are reconciled.
OTHER SERVICES
In connection with any anticipated note or bond offering in 2027, 2028 and 2029, audited financial
statements will be included in the offering documents and prospective underwriters may request
your assistance in connection with their "due diligence" functions. The AICPA Statement on AU-
634, Letters for Underwriters and Certain Other Requesting Parties, provides both guidance and
reporting samples.
New York State requires the County Department of Mental Health to prepare separate fiscal reports
which must be certified by an independent certified public accountant. Mental Health prepares
two Consolidated Fiscal Reports, one for its administrative component and one for its Forensic
Mental Health program component. If you have questions pertaining to this certification or wish
to review a copy of the Reports, you may call the Department of Mental Health at 858-8541.
New York State also requires a similar certification on two AHCF-l Reports (Health Center and
Maternal and Infant Care). This certification must include an examination of the statistical data
and must be completed by April 30. If you have questions pertaining to this certification, you may
call Anthony Simonetta of the Erie County Department of Health at 716-858-8649.
In addition, New York State has required other County departments such as the Department of
Social Services to provide certified fiscal reports. The proposal should provide for additional
certification services.
Note: The Audit Committee reserves the right to reject bids for the Mental Health Department and
the Health Department certifications. While it may be more convenient to have the County's
auditors make these certifications, it is not an absolute requirement. The Audit Committee also
reserves the right to solicit proposals for these certifications under a separate RFP. The award of
this may be made at a time different from the award of the County contract.
The County is also required to submit an audit report to the New York State Department of
6
Transportation (“NYSDOT”), pursuant to the County’s receipt of federal/state transportation funds
such as the Consolidated Highway Improvement Program (“CHIPS”) and the auditing firm will
be responsible for preparing the report, in conjunction with the Comptroller’s Office.
Your proposal should enumerate the costs of providing the required services (use Page 9 of this
Attachment for this purpose), and should be structured giving appropriate consideration to meeting
each of the following objectives:
1. Final fieldwork for all funds and account groups for the fiscal years 2026, 2027 and 2028 is to
be completed and the audit opinion for the general purpose financial statements delivered to the
Erie County Comptroller’s Office no later than June 30th annually. Fieldwork will start after
receipt of the year-end trial balances from the Erie County Comptroller’s Office and will be
mutually agreed upon each year by the auditor and the Comptroller's Office. Adjusting journal
entries should be presented and posted during the fieldwork period.
2. Single Audit reports must be completed within the time guidelines published by the Federal
Government.
3. Interim fieldwork for the fiscal years 2026, 2027 and 2028 should assist the County in
preparation for its year-end closing and should test existing internal control procedures to such an
extent that the independent auditors can place reliance on the client's internal control system in
developing their opinion on the final statements.
4. Audit should test for County conformity to GAAP.
5. Advise and assist the County in conforming to requirements necessary to obtain a Certificate of
Achievement for Excellence in Financial Reporting and/or a Distinguished Budget Presentation
Award from the Government Finance Officers Association and/or the Popular Annual Financial
Reporting Award, should the County elect to participate in the awards programs.
6. Perform tasks necessary to allow inclusion of audited financial statements in official statements
for County borrowings during the contract period.
7. Preparation of a management letter as a result of regular audit work. The management letter
will describe any material weaknesses in internal control and will contain recommendations for
financial and program management improvement. The management letter will also contain
findings and recommendations in the following four categories: cost reduction actions that should
be considered by the County; actions that would result in increased revenue to the County; actions
that would result in increased productivity; and actions to insure the safeguarding of County assets.
8. The audit firm's staff will review a draft of the proposed report and management letter with the
Erie County Comptroller, the Director of Budget and Management, and the Audit Committee.
9. The audit firm will provide the County Comptroller's Office with sufficient supporting
documentation to facilitate line-item level posting of adjusting journal entries to the computerized
general ledger system.
7
10. To the extent practicable, make available to personnel from the Comptroller's Office local
training seminars sponsored by your firm, such as for new GASB pronouncements.
OTHER REQUIRED INFORMATION
Your proposal should also clearly provide the following information:
1. Qualifications and Experience of the Firm.
a. The size of the firm (or local office assigned to perform the work) in full-time equivalents,
rounded to the nearest ten persons.
b. Experience with governmental auditing, including a list of prior engagements performed
by the office expected to be performing the work
c. The firm’s most current peer review.
d. Any governmental client references.
2. Qualifications and Experience of the Firm’s Staff.
a. Names and resumes, including the partners in charge, of personnel to be assigned to this
project. It is fully expected that the personnel indicated will be those assigned to the project.
Please detail which of these personnel are “local”, that is, which of these persons normally live
and work in Erie County.
b. Proposed or estimated staffing (in hours).
c. Affirmation that all staff have met the CPE requirements for government auditing.
3. Proposed Work Plan
a. Present a draft Audit Work Plan, including levels of testing and field work.
b. Estimate of hours by type of staff
Proposed Fee Structure
c. Average hourly rate charged for the staff assigned to this project.
d. Any other expected fees or expenses.
e. Any “flat rate” or “not to exceed” price for this project.
4. An affirmation that no conflicts of interest exist between the firm and the Erie County
Comptroller’s Office, and the Erie County Audit Committee.
5. Evidence of malpractice or errors and omissions insurance with a minimum coverage of
$5 million.
6. A description of your firm's experience in performing due diligence reviews in support of
note and bond sales, the validation of municipalities calculations pertaining to advance refunding
and any other experience in assisting municipalities in the financing of governmental projects
pursuant to New York State Local Finance Law.
7. Demonstrate that the bidder is a “responsible bidder” by attesting that the bidder:
a. Complies with all laws prerequisite to doing business in New York.
b. Complies with U.S. Equal Opportunity Employer provisions.
8
c. The bidder has no Erie County outstanding tax liability.
CONTRACT EXTENSIONS FOR 2029 AND 2030
If you wish to include as part of your proposal a price quote that would relate to the possible
extension of the contract for these services to the years 2029 and 2030, please provide the same
information for those years using the format provided.
All provisions of the RFP that apply for the years 2026, 2027 and 2028 will apply for the years
2029 and 2030, should extensions be awarded.
RFP REVIEW AND SCORING
All responses will be reviewed by the Audit Committee and staff of the Erie County
Comptroller’s Office.
The proposals will be evaluated based upon the following criteria and criteria weights:
• Total Fee for Audit Period – 60%
• Local Staffing – 10%
• Governmental Experience & References – 10%
• Peer Review – 10%
• Technical Response and Ability to Meet Timeframes – 10%
The Audit Committee reserves the right to award the contract to the low and responsible bidder it
deems best suited and qualified to meet the needs of Erie County and its constituents. The Audit
Committee assumes responsibility for determining if a specific bidder is responsible.
The judgment of the Audit Committee is final.
Federal audit service procurement laws, OMB Circular A-133, and Erie County Local Law 1-
2022, policies have been issued requiring that, whenever possible, municipalities encourage the
participation and involvement of small businesses and MWBE-certified firms to perform
professional services. Erie County has long maintained its commitment to create meaningful
opportunities for socially and economically disadvantaged persons and businesses to participate in
the competitive process and to take active measures which demonstrably ensure equitable
consideration.
PROPOSALS UNDER FOIL
Erie County complies with the New York State Freedom of Information Law (“FOIL”).
Information the bidder considers exempted under FOIL (“Trade Secrets, Commercial or Financial
Information”) should be indicated on the pricing sheet.
9
AUDIT OF THE COUNTY OF ERIE
PRICING SHEET
(A) (B) (C)
For the Year Audit of County Single Total Audit Cost
Ended Financial Statements Audit A + B
December 31
2026 __________________________________________________________
2027 __________________________________________________________
2028 __________________________________________________________
Total Columns A, B & C $_________________
Average audit cost (total of column C divided by 3) $_________________
Fees related to Departmental Certifications:
Years 2026 2027 2028
Mental Health Services (per report) _________________________________________________
Health Department Services (per report) _________________________________________________
NYSDOT Report _________________________________________________
Other Departments as required _________________________________________________
"DUE DILIGENCE" - To be performed as requested by the County Comptroller. Fee will be within a range depending
on the scope of services actually requested. Minimum service is a simple letter authorizing the County to include the
audited financial statements with the opinion letter of your firm in the official borrowing statement. Price of the due
diligence service will be in the range of
$ _______________ to $_______________.
Note: When developing your cost estimates, you may assume that there will be involvement in workpaper preparation
and /or analysis by Comptroller's Office Accounting Division personnel.
OTHER REQUIRED INFORMATION
Please indicate the page number, appendix or other location of the following information within the bid documentation
provided:
The size of the office expected to be performing the work, in full-time equivalents, rounded to the nearest ten persons.
___________________________________
Experience with governmental auditing, including a list of prior engagements performed by the office expected to be
performing the work ___________________________________
The firm’s most current peer review. ___________________________________
10
Any governmental client references. ___________________________________
Names and resumes, including the partners in charge, of personnel to be assigned to this project. It is fully expected
that the personnel indicated will be those assigned to the project. Please detail which of these personnel are “local”,
that is, which of these persons normally live and work in Erie County. _________________________
Proposed or estimated staffing (in hours). __________________________________
Affirmation that all staff have met the CPE requirements for government auditing ___________________
The draft Audit Work Plan, including levels of testing and field work. _________________________________
Estimate of hours by type of staff _________________________________
Average hourly rate charged for the staff assigned to this project. ___________________________
Any other expected fees or expenses. ___________________________
Any “flat rate” or “not to exceed” price for this project. ___________________________
An affirmation that no conflicts of interest exist between the firm and the Erie County Comptroller’s Office, and the
Erie County Audit Committee. ___________________________
Evidence of malpractice or errors and omissions insurance with a minimum coverage of $5 million. ______
A description of your firm's experience in performing due diligence reviews in support of note and bond sales, the
validation of municipalities calculations pertaining to advance refunding and any other experience in assisting
municipalities in the financing of governmental projects pursuant to New York State Local Finance
Law.____________________
The Bidder attests that:
It complies with all laws prerequisite to doing business in New York. __________________________________
It complies with U.S. Equal Opportunity Employer provisions. __________________________________
The bidder has no Erie County outstanding tax liability. __________________________________
Information the bidder considers covered under the Trade Secrets, Commercial or Financial Information exemption
of FOIL. __________________________________________________
11
PROPOSER CERTIFICATION
The undersigned agrees and understands that this proposal and all attachments,
additional information, etc. submitted herewith constitute merely an offer to negotiate
with the BID. Submission of this proposal, attachments, and additional information shall
not obligate or entitle the proposing entity to enter into a service agreement with the
County for the required services. The undersigned agrees and understands that the
County is not obligated to respond to this proposal nor is it legally bound in any manner
whatsoever by the submission of same. Further, the undersigned agrees and understands
that any and all proposals and negotiations shall not be binding or valid against the
County, its directors, officers, employees or agents unless an agreement is signed by a
duly authorized County officer and, if necessary, approved by the Erie County
Legislature, the Office of the County Attorney and/or the Erie County Fiscal Stability
Authority.
It is understood and agreed that the County reserves the right to reject consideration of
any and all proposals including, but not limited to, proposals which are conditional or
incomplete. It is further understood and agreed that the County reserves all rights
specified in the Request for Proposals (RFP).
It is understood and agreed that the undersigned, prior to entering into an agreement with
Erie County, will properly execute the County of Erie Standard Insurance Certificate,
and that it will be complete and acceptable to Erie County. It is represented and
warranted by those submitting this proposal that except as disclosed in the proposal, no
officer or employee of the County is directly or indirectly a party to or in any other
manner interested in this proposal or any subsequent service agreement that may be
entered into.
________________________________________
Proposer Corporation Name
________________________________________
By: Name and Title of Officer Signing
12
ERIE COUNTY EQUAL PAY CERTIFICATION
In order to comply with Erie County Executive Order 13 dated November 6, 2014, we
hereby certify that we are in compliance with federal law, including the Equal Pay Act
of 1963, Title VII of the Civil Rights Act of 1964, Federal Executive Order 11246 of
September 24, 1965 and New York State material component of this contract. Violation
of the provisions of Executive Order 13, which is attached hereto and made a part hereof,
can constitute grounds for the immediate termination of this contract and may constitute
grounds for determining that a bidder is not qualified to participate in future county
contracts.
We have evaluated wages and benefits to ensure compliance with the Equal Pay Law.
We certify that we have not been the subject of an adverse finding under the Equal Pay
Law within the previous five years and, in the alternative, if we were the subject of an
adverse finding under the Equal Pay Law within the previous five years, we have
annexed a detailed description of the finding(s). In addition, we have annexed a detailed
description of any currently pending claims under the Equal Pay Law in which we are
involved.
____________________________
Signature
Verification
STATE OF _________________)
COUNTY OF _________________) SS:
A)
__________________, being duly sworn, states he or she is the owner of (or a partner
in) ____________________________, and is making the foregoing Certification and
that the statements and representations made in the Certification are true to his or her
own knowledge.
B)
(Name of Corporate Officer) ______________________________ being duly sworn,
states that he or she is the (Title of Corporate Officer}
____________________________ of (Name of Corporation}
_______________________________, the enterprise making the foregoing
Certification, that he or she has read the Certification and knows its contents, that the
13
statements and representations made in the Certification are true to his or her own
knowledge, and that the Certification is made at the direction of the Board of Directors
of the Corporation.
Sworn to before me this ______
Day of , 2026
14
COUNTY OF ERIE
STANDARD INSURANCE REQUIREMENTS
Vendor Insurance Classification C: Contracts Involving Professional Services
1. The provider of professional services shall obtain, at its own cost and expense, the
following insurance coverage with insurance companies licensed in the State of New York
and shall provide a certificate of insurance as evidence of such coverage on the County of
Erie Standard Insurance Certificate.
A. Commercial General Liability - with a minimum combined single limit of liability for
Bodily Injury and Property Damage of $1,000,000 per occurrence and $2,000,000 general
aggregate and $2,000,000 Products – Completed Operation Aggregate. The coverage shall
include:
• Premises and Operations
• Products and Completed Operations
• Independent Contractors
• Contractual Liability (sufficient to cover all liability assumed under contracts with
the County of Erie)
B. Automobile Liability - with a minimum combined single limit of liability for Bodily Injury
and Property Damage of $1,000,000 each occurrence. The coverage shall include Owned,
Hired, and Non-Owned Autos (Symbol "1" should be designated for Liability coverage on
the Business Auto Policy).
C. Excess "Umbrella" Liability - with a minimum limit of $1,000,000 each occurrence /
$1,000,000 aggregate.
D. Worker's Compensation and Employer's Liability - providing statutory coverage in
compliance with the Worker's Compensation Law of the State of New York (Forms C-
105.2; SI-12; GSI-105.2; or U-26.3).
E. Disability Benefits - providing statutory coverage in compliance with the New York State
Disability Benefits Law (Forms DB-120.1 or DB-155).
F. Professional Liability (Errors and Omissions or Malpractice) – with a minimum limit of
$5,000,000.
Failure to maintain coverage herein shall constitute a material breach of this contract and
the Contractor shall suspend all work immediately upon such lapse in coverage.
2. Commercial General Liability, Automobile Liability and Excess "Umbrella" Liability shall
name the County of Erie and any Board, Bureau, Commission or Agency thereof as additional
insureds on ISO Form CG 2010 1185 Edition. Coverage should be provided on a primary and non-
contributory basis. Waiver of Subrogation is required on all lines in favor of Erie County.
15
3. All policies in which the County of Erie is named as an additional insured shall provide that:
A. The insurance company or companies issuing the policies shall have no recourse against
the County of Erie for payment of any premiums or for assessments under any form of
policy.
B. The insurance shall apply separately to each insured (except with respect to the limit of the
liability).
4. Prior to cancellation, non-renewal or material change of the above policies, at least forty-five
(45) days advance written notice shall be given to the County of Erie, Department of Law, 95
Franklin Street, Room 1634, Buffalo, N.Y. 14202, and the Agency requesting the certificate.
5. All certificates of insurance shall be approved by the Erie County Department of Law prior to
the inception of any work.
6. The “ACCORD” form certificate may be used in place of the Erie County Standard Insurance
Certificate, provided that all of the requirements set forth in the instructions for the Erie County
Standard Insurance Certificate are incorporated into the “ACCORD” form certificate.
16
17
- Page Type
- rfps
- Bid Number
- RFP-purchasing-sites-www3.erie.gov.purchasing-files-2026-07-2026-040vf-2026-acrfp-external-audit-formatted
- Department
- COMPTROLLER
- Opening Date
- Monday, August 24, 2026
- Pdf Enriched
- Yes
COMPTROLLERIssuing agency·Buffalo, NY·via the Erie County NY Purchasing Department