Audit and Tax Prep Services

Request for Proposal – Audit and Tax Preparation Services for Three Fiscal Years Beginning FYE September 30, 2026 Prisoners’ Legal Services of New York (PLS) is a not-for-profit corporation whose main purpose is to provide civil legal services to indigent incarcerated individuals in New York State correctional facilities where counsel would not otherwise be available. PLS is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code. PLS’ annual operating budget is funded primarily through contracts with two New York State agencies: the Division of Criminal Justice Services (“DCJS”) and the Department of State, Office for New Americans (“DOS/ONA”). PLS’ annual budget is approximately $12 million, with additional support from foundation grants, contributions, and attorney fee awards. PLS’ fiscal year runs from October 1 through September 30. The requested engagement will cover three fiscal years beginning with the fiscal year ending September 30, 2026, and continuing through the fiscal years ending September 30, 2027, and September 30, 2028. We would like to obtain a formal proposal for conducting PLS’ annual financial statement audit in accordance with U.S. generally accepted auditing standards and applicable nonprofit and grant-related audit requirements, and for preparing PLS’ federal and New York State tax returns for the fiscal years ending September 30, 2026, September 30, 2027, and September 30, 2028. PLS expects audit fieldwork for each fiscal year to begin on a mutually agreed schedule following the close of the fiscal year. Proposals should include the firm’s recommended timing for planning, interim work, year-end fieldwork, delivery of audited financial statements, delivery of any required management letter, and timely preparation and filing of all tax returns. Please indicate whether fieldwork may be conducted onsite, or through a hybrid approach. Fully remote fieldwork is an option, but onsite availability is preferred. If you are interested in submitting a proposal, please contact our Director of Finance at (518) 920-7781 or email [email protected] to request access to PLS’ most recent financial statements, tax returns, or other documents reasonably necessary to prepare your proposal. PLS reserves the right to deny requests for information that is confidential, privileged, proprietary, or not relevant to the scope of this RFP. Proposal Specifications Please provide the following information in your proposal. Because PLS will compare the qualifications, approach, and fees of several firms, please provide the information in the order requested: 1. Provide a description of your firm including staff size, number of professionals etc. 2. Describe engagements your firm currently conducts in the not-for-profit sector. Include a list of not-for-profit clients, if any, that you believe are comparable to PLS in size, mission focus, funding sources, and complexity. If partners or other employees serve in an advisory or consultative capacity within the not-for-profit sector, please list those positions as well. 3. Please include a list of three references for which you provide audit services that we may call upon. 4. Describe the level and years of experience, specifically within the nonprofit sector and with government-funded organizations, of the individuals who would be assigned to the PLS engagement. 5. Describe your firm’s approach to performing a nonprofit financial statement audit and the resulting advantages to PLS. Include the activities undertaken by your firm to promote and ensure audit quality, including any adaptations for conducting audits in a virtual or hybrid environment. 6. Describe your firm’s experience with audits involving New York State agency funding, including contracts administered by DCJS and DOS/ONA or comparable state agency funding streams. 7. Describe the extent to which our organization’s personnel will be expected to contribute to the work effort. 8. Describe any existing or potential relationships between your firm and our employees or officers/Directors that could affect your independence and objectivity because of an actual or perceived conflict of interest. 9. Please include your peer review report with your proposal. Scheduling and Staffing of Engagement Please provide a description of the composition of the engagement team that will perform the audit and tax work. In addition, please indicate the expected timing for planning, fieldwork, technical review, completion of the audit, delivery of the financial statements and management letter, and completion of federal and New York State tax filings for each fiscal year covered by the engagement. 10. Does the firm have a dedicated not-for-profit practice and what is the composition by level? 11. What has the turnover rate been within the department? 12. Explain how the technical review process will be handled by the firm. 13. Please provide the names of the individuals who would be preparing and reviewing the tax filings. 14. Have any members of the proposed team received any complaints or been found in violation of the standards of the NYSSCPA or the AICPA? Fees 15. Provide your proposed audit and tax fees for each of the three fiscal years ending September 30, 2026, September 30, 2027, and September 30, 2028, including the estimated number of hours to be spent by each team member and the expected hourly rate for each. Include out-of-pocket expenses in your fee structure and indicate how those expenses are calculated. Please report separately the fee attributed to preparation of the tax returns. 16. Describe whether and how you bill for overruns. State how you manage against overruns and how we can be assured of no “surprise” billings. 17. If the firm charges an administrative fee, technology fee, or any other recurring or pass-through charge, please include that charge in the fee schedule. Other Proposal Information 18. Please describe the firm’s technology and security protocols related to the audit. 19. Please give any additional information, not specifically requested above, considered essential to your proposal. Proposal Deadline The deadline for receipt of proposal submissions is EOB September 30,2026. Proposals should be emailed to Prisoners’ Legal Services of New York at [email protected]. No proposals received after this date will be considered. All proposal submissions will be acknowledged, and firms will be notified once a decision has been made. PLS reserves the right to reject any or all proposals, waive informalities, request additional information, interview one or more firms, and select the proposal that PLS determines is in its best interest. Business enterprises awarded an identical or substantially similar procurement contract within the past five years: Citrin Cooperman