SuPLEE, CLoONEY & CoMPANY CERTIFIED PUBLIC ACCOUNTANTS 308 East Broad Street , Westfield, New ,Jersey 07090-2122 Telephone 908-789-9300 E-mail Fax 908-789-8535 info @ scnco.com The Honorable Mayor and Members of the Borough Council Borough of Roselle Park 110 East Westfield Avenue Rose lle Park, New Jersey 07204 Enclosed please find an original and an electronic copy of our proposal to provide professional accounting and auditing services to the Borough of Roselle Park. In order to acquaint you and the members of the Borough Council with the capabilities of our firm, we are also presenting a brief summary of our background and experience. We are extremely knowledgeable and familiar with respect to municipalities, boards of education, counties, authorities, fire districts and not-for-profit entities. All of our partners and staff members have extensive experience in handling the special n eeds of these types of organizations. Suplee, Clooney & Company looks forward to providing financial services to the Borough , a nd after you have reviewed this material, should you need further information or have any questions, please do not hesitate to call m e or my partner, Robert W. Swisher. sz Yours very truly, Nov(~ mb er WMK:tc En els. 28, 2018 CLOONEY & COMPANY Wa~~~#::;j PTOPOSGX to tile Borough of Rose/IQ park. Couniy of Union for Accounting anal Auditing Services INDEX PAGE NUMBER Scope of Services and Fee Proposal Firm History 1-2 3 Scope of Audit Services 4-5 Client Listing 6-10 References 11 Resumes of Management Personnel 12-16 Report on Quality Review 17-19 Standard Submission Forms 20-35 SuPLEE, CLOONEY & COMPANY CERTIFIED PUBLIC ACCOUNTANTS 308 East Broad Street , Westfield, New Jersey 07090-2122 Telephone 908-789-9300 Fax 908-789-8535 E-mai I in fo @ scnco.com The Honorable Mayor and Members of the Borough Council Borough of Roselle Park County of Union 110 East Westfield Avenue Roselle Park , New Jersey 07204 We appreciate the opportunity to submit a proposal to perform the annual audit of the Borough of Roselle Park. Our audit shall cover the books, accounts and monies under the auspices of the Borough's Chief Financial Officer, Tax Collector, and outside departments as required by N.J.S.A. 40A:5-4. Our audit of the financial statements, records and other pertinent data of the Borough of Roselle Park would be made in accordance with generally accepted auditing standards and audit requirements prescribed by the Division of Local Government Services, Department of Comm unity Affairs, State of New Jersey and such other auditing procedures as we consider necessary in the circumstances . We will also perform a compliance audit of federal funds and state funds in accordance with the Single Audit Amendments of 1996, Federal Uniform Guidance, and New Jersey OMB Circular 15-08. As part of our report, we will include recommendations and comments concerning the internal control and financial activities of the Borough of Roselle Park. The Borough will furnish the following: A. All financial statements, records, books of original entry, supporting documents and other related records, as requested. B. Copies of the Borough's minutes, policy directives, grant agreements, contracts, leases, budgets and other documents or data pertinent to the audit and such other information as may be required in the conduct of the audit. C. Adequate working space and other facilities for the conduct of the audit. D. Assistance by Borough staff - which is considered desirable and necessary including, but not limited to, the preparation of account analyses, summaries and providing other documentation. 1 SuPLEE, CLOONEY & CoMPANY The Honorable Mayor and Members of the Borough Council We propose the following schedule of services and fees : A. 2019 Statutory Audit - Audit of Current Fund, Trust Fund, Capital Fund, Sewer Operating and Capital Funds, General Fixed Assets Account Group, and various other offices as prescribed by the Division of Local Government Services including an Audit of Federal and State programs in accordance with the Single Audit Act of 1996, Federal Uniform Guidance and State of New Jersey OMB Circular 15-08 .............. ...... .................................................................... $35,500.00 B. Assistance with the preparation of the 2019 Annual Financial Statement, and assistance with the 2019 Annual Municipal Budget including preparation of the budget document and budget amendments, and attendance at any budget meetings or public hearings .................................. . .......... $ 7,500.00 C. Preparation of Annual Debt Statement.. ......... ... ... ... ................... $ D. Preparation of Supplemental Debt Statements in accordance with the requirements of the Local Bond Law 40A:2-42 .. .. .. . .......... $425.00 per E. Review of the Financial Statements of the Borough's Deferred Compensation Plan .......... .. ............ ...... ... .. .... ..... .......... .. ................... .... $ 1,075.00 F. Assistance in the preparation of an Official Statement .. . ....... First $17,500.00 Update $ 7,500.00 Review of the Financial Statements of the Borough's LOSAP program ................................ . ......... ... ........ . ................ $ 700.00 G. 700.00 H. Telephone consultation as needed with any administrative or elected officials ...... ..... ...... ........... ..... ............................ ..... ..... .. .. .. .. ..... .. No Charge I. Consult services of a technical/advisory ................. . ..... .... ............ $ 1,000.00 Any additional services, should they be requested by the Borough, would be mutually agreed upon before the commencement of any work and billed at the following rates: Partner Manager Senior Staff Staff Accountant $150.00 - $175.00 $115.00 $ 90.00 - $105.00 $ 75.00 - $ 85.00 Should you desire any additional information, please call. Yours very truly, SUPrr CLOONEY & COMPANY p/~~· November 28, 2018 WMK:tc 2 & FIRM HISTORY Suplee, Clooney & Company is a firm of Certified Public Accountants, Registered Municipal Accountants and Licensed School Accountants operating in the State of New Jersey. Founded in 1946 it is one of the oldest governmental and nonprofit accounting firms in the State, providing quality auditing and accounting services to a wide array of governmental, non-profit and commercial entities. The firm consists of five partners and over forty professional and support staff members. There are eighteen Certified Public Accountants, twelve Registered Municipal Accountants and fifteen Licensed Public School Accountants. The staff has a vast and diver.se background in governmental and non-profit auditing and accounting and is fully aware of the laws, rules and regulations with which its clients must operate and comply. By constantly monitoring the regulatory environment, we provide our staff with up to date information. The firm has never been involved in any bankruptcy or reorganization proceeding and there are no judgments, claims or suits pending against the firm. The firm employs a well educated, experienced and trained staff of professionals and requires all professional staff to participate in its continuing professional education program. Unlike other firms, Suplee, Clooney & Company experiences very little employee turnover; three quarters of the staff have been with the firm more than six years. The partners and senior staff on average have been with the firm more than tw(-~ nty-five years. All partners and much of the staff are members of the American 1nstitute of Certified Public Accountants and the New Jersey State Society of Certified Public Accountants. The firm, however, prides itself on the close personal contact and communication with its clients. This is what sets Suplee, Clooney & Company apart from other accounting firms. We look beyond the numbers, providing advice and counsel whether it be to a Board Member, an Administrator, an Executive Director ·or Payroll Clerk. The partners do not sit back in the office and delegate work to the staff, but actually participate in an assignment whether it be a budget, audit or a consulting project. This gives a thorough understanding of the client which leads to providing the best service and advice possible. Both partners and staff are always available to a nswer your questions. In addition, Suplee, Clooney & Company views an audit not as a negative service, but rather as a way to establish a working relationship in order to meet the special needs of its clients. 3 SCOPE OF AUDIT SERVICES Our principal objective, as the independent auditors, will be to express an opinion on the fairness of presentation of the Borough's financial statements. The procedures followed in the audit of these financial statements are selected by us and applied within the frame of generally accepted auditing standards. In addition, we assure you that the audit will be performed in accordance with the audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey and the requirements of the Single Audit Act, Federal Uniform Guidance and the State OMB Circull Letter 15-08. Statutory Audit The scope of our work would encompass performing an audit of the financial statements of the Borough for the year ended December 31, 2019 as prescribed by N.J.S.A. !IOA:50-4. Typically, the funds to be audited comprise the Current Fund, Trust Fund, General Cap ital Fund, Utility Funds, all account groups and outside departments. As part of our audit, we will include the financial records and activities for all funds maintained by every board, body, office, or commission maintained wholly or in part by funds appropriated by the Borough, unless otherwise provided by statute or regulations. We would be available to attend meetings and conferences required by the Borough and officials related to the audit, as well as telephone consultation in matters relating to the audit and budget process. We will also perform a compliance audit of federal and state grants. Audit Approach To facilitate the timely and cost-effective completion of our audit, our overall audit work plan will be organized according to four distinct phases. The following section outlines the major procedures we would typically perform during each phase of the engagement: Phase I - Audit Planning Meet with k ey personnel to discuss our approach to this engagement so that it can be conducted in the most effective and efficient manner. Review changes, if any, in applicable state and federal statutes and regulations. Review prior years audit workpapers. Develop the preliminary auditing programs we will employ in the various areas, programs to be updated in Phase II. 4 s u ~h Phase II - Review and Evaluation of Internal Accounting Controls Review the existing accounting systems. Such review would include documentation of t he systems, analysis of system strengths and weaknesses, and formulation of a preliminary evaluation of the adequacy of internal controls. Perform tests of effectiveness of internal controls, principally in areas of payroll, purchasing, revenues and disbursements to the extent necessary in the circumstances. The results of such tests will either confirm or reject our evaluation of the internal control system. Complete the audit program for our audit of year-end account balances. Bring all significant findings in our observations on internal control and other matters to the atte ntion of manage ment for timely action. Ide ntify, to the extent possible, all potential accounting and auditing problems; review them with management and develop proposed solutions. Confirmation of cash balances and r eceivables. Ini tia te requests for legal counsel's responses as to the nature and status of legal matters. Phase III - Examination of Year-End Account Balances Summarize and evaluate results of confirmation requests and results of legal . . . mqmnes. Perform various audit procedures, including substantiation of supporting documentation to verify reasonableness of assets, liabilities, revenues, expenses and fund bala nces. Obtain representation letter from management regarding completeness of disclosure and integrity of accounting r ecords. Prepare draft of financial statements in worksheet form . Phase IV - Reporting Fina lize financial statements and prepare a udit report. We will include recom me ndations and comments concerning the internal control and fin ancial activities of the Borough . All audit findings will be discussed at an exit conference with us a nd designated r epresentatives of th e Borough. File audit report with the Borough of Roselle Park and t h e Division of Local Governme nt Services. 5 CLIENT LISTING The following is a list of our clients for which we are currently providing auditing, accounting and consulting services: COUNTIES County of Union County of Somerset MUNI CIPALI TIES Township of Warren Town of Westfield Borough of Watchung Township of Scotch Plains Borough of South Bound Brook Township of Union-Union County Borough of Hampton Borough of Mountainside Borough of Garwood Borough of Flemington Town of Phillipsburg City of Lambertville Township of Springfield Borough of Hawthorne Township of Bethlehem Township of Montgomery Borough of Stockton Township of Clinton Town of Clinton Borough of Point Pleasant Beach Township of Union -Hunterdon County Borough of Metuchen Borough of Tuckerton Township of Middletown Borough of Barnegat Light Township of East Amwell Township of Bethlehem Borough of Matawan Township of Raritan Borough of Seaside Park City of Margate City 6 Township of Cranford Borough of Oceanport Borough of Raritan Borough of Deal Township of Hillside Borough of Manville Township of Hillsborough Borough of Alpha City of Plainfield Borough of Fanwood Township of Branchburg City of Linden Township of Bridgewater Borough of Millstone Borough of Frenchtown Township of Harding Borough of Freehold Borough of Roselle Township of Ocean Borough of Bernardsville Borough of South Plainfield Borough of South Toms River Borough of Pine Beach Township of Long Beach Borough of Beachwood Borough of Ship Bottom Borough of Kenilworth Borough of Alexandria Township of Plumsted Township of Raritan Township of Alexandria PUBLIC SCHOOL DISTRICTS Township of South Brunswick Borough of Middlesex Union County Vocational School Somerset County Vocational School Borough of North Plainfield Borough of Woodcliff Lake Borough of Alpine Flemington-Raritan Regional School Somerset County Educational Services Commission Hunterdon County Educational Services Commission Union County Educational Services Commission Freehold Regional High School District Township of Warren Matawan-Aberdeen Regional District Township of Hamilton Borough of South Plainfield Borough of Manville Township of Green Brook Borough of Spotswood Borough of South Bound Brook Somerset Hills Regional District Borough of Garwood Township of ~Jackson City of Elizabeth Township of Colts Neck Township of Montgomery Township of Berkeley Heights City of Linden South Hunterdon Regional School District Borough of Keyport Borough of Hawthorne Borough of Roselle Borough of Sayreville AUTHORITIES Somerset County Improvement Rahway Valley Sewerage Hillsborough Municipal Utilities Union County Improvement ~Joint Meeting of Essex and Union Counties City of Elizabeth Parking Point Pleasant Parking Perth Amboy Redevelopment Agency Delaware Township Municipal Utilities Borough of Metuchen Parking 7 Lambertville Sewerage Union County Utilities Somerset-Raritan Valley Sewerage Linden-Roselle Sewerage West Windsor Parking Plainfield Area Regional Sewerage Little Egg Harbor Municipal Utilities Beachwood Sewerage NOT FOR PROFIT ORGANIZATIONS Prevention Resources, Inc. TransOptions, Inc. Presbyterian Church in Westfield Union County Arts Center ~Jewish Family Services Hunterdon County Public Housing Agency Green Knoll Volunteer Fire Company South Shore Village Leased Housing Corporation Country Hills Volunteer Fire Company Cranford Housing Associates Young Audiences of New Jersey Scotch Plains Senior Citizens Housing Corp . Dial, Inc. Ocean County Mayor's Association Meals on Wheels of Hunterdon Elizabeth Avenue Partnership Suburban Municipal Joint Insurance Fund Union Township District Management Corporation NJ Health Officer Association Statewide Insurance Fund Raritan Valley Comm unity College Foundation Family & Community Services of Somerset County Westfield Senior Citizens Housing Corporation Adult Day Center of Somerset County Historic Midtown Elizabeth BID Cooperative Housing Corpor ation Re gional Center P artnersh ip of Somerset County, Inc. 8 Arts Horizons, Inc. Workforce Advantage Celebrate Perth Amboy Cranford Housing Board Green Faith Trans-Atlantic Renal Council Union County Public Housing Agency Somerset County Joint Insurance Fund South Shore Village II Leased Housing Corporation Somerset County Park Commission Foundation Union County Office on Aging New Jersey School Boards Association Compensation Rating and Inspection Bureau New Jersey Association of Counties Historic Midtown Elizabeth Raritan Valley Rail Coalition Morven Muse um New Jersey Colonials Hockey Association Westfield Special Improvement District New Jersey Section of American Water Works Assn. Somerset Treatment Services Family Promise of Hunterdon County, Inc. Elizabeth Destination Marketing Organization Foods tock Somerset Regional Animal Shelter Hunterdon Helpline Hillsborough Township Fire District #1 S .H.I.P., Inc. Downtown Westfield Corporation Evergreen Cemetery and Crematory Educational Leadership Foundation ISITC, Inc. Celebrant Foundation & Institute , Inc. Friends of the Loew's, Inc. Let's Celebrate Urban Renewal Mountainside Rescue Squad, Inc. Trans Atlantic Renal Council Thomas W. Zito Housing Corporation Friends of the Abraham Staats House Fr iends of the Union County Arts Center NJ Coalition Against Sexual Assault Ship Bottom Volunteer Fire Company #1 , Inc. Somerset County Park Commission Constitutional Officers Association of New Jersey 9 Bridgewater Township Fire District #3 Cranford Housing Board Elizabeth Development Co. New Jersey Foundation for Aging, Inc. New Jersey Association of IndependentSchocls Crime Stoppers of Somerset County Let's Celebrate, Inc. New Jersey League of Municipalities PACE QALICB - EPA Branchburg Rescue Squad Friends of the Child Advocacy Center NJ Children's Alliance NJ Library Association Ridewise of Somerset County Society for Medical Decision Making MOCEANS Center for Independent Living, Inc. Beach Haven Fire Company Beach Haven First Aid Squad PRIVATE/CHARTER SCHOOLS AND COLLEGES Raritan Valley Comm unity College Morristown Beard School St. Benedict's Preparatory School Oratory Prep School Oak Knoll School Far Brook School Red Oaks School LIBRARIES Township of Union City of Linden Borough of Mountainside Sadie Pope Dowdell Borough of Flemington County of Somerset Township of Old Bridge Township of Scotch Plains Township of Hillsborough Township of Edison Township of Plainsboro Township of Hillside Township of Springfield Borough of Manville City of Elizabeth Borough of Hawthorne Borough of Roselle Matawan Aberdeen Borough of High Bridge City of Long Branch Borough of Metuchen 10 REFERENCES Please feel free to contact as many of our clients as you wish regarding the qualifications of Suplee, Clooney & Company; however, for your convenience, we have listed below some of our clients and the person you rnay wish to contact: MUNI CIPALI TIES County of Union Town of Westfield Township of Union Bibi Taylor Jim Gildae Ron Manzella 11 (908) 527-4056 (908) 789-6055 (908) 851-8500 RESUMES OF MANAGEMENT PERSONNEL ROBERT B. CAGNASSOLA - MANAGING PARTNER EDUCATION: PROFESSIONAL STATUS : PROFESSIONAL MEMBERSHIPS: PHOFESSIONAL EXPERIENCE: Fairfield University Fairfield, Connecticut Bachelor of Business Administration Accounting Certified Public Accountant Registered Municipal Accountant Licensed Public School Accountant American Institute of Certified Public Accountants New J ersey Society of Certified Public Accountants Registered Municipal Accountants Association National Society of Accountants Association of Environmental Authorities Mr. Cagnassola has spent his entire professional career with Suplee, Clooney & Company and is currently the managing partner. He has extensive experience involving accounting, auditing and consulting services for counties, municipalities, public school districts rrnd authorities. As managing partner, Mr. Cagnassola has final authority and responsibility in all aspects of the firm's engagements. 12 WARREN M. KORECKY - ENGAGEMENT PARTNER EDUCATION: PROFESSIONAL STATUS: PROFESSIONAL MEMBERSHIPS: PROFESSIONAL EXPER1ENCE: East Texas State University Commerce, Texas Bachelor of Business Administration Certified Public Accountant Registered Municipal Accountant Licensed Public School Accountant Certified Municipal Finance Officer American Institute of Certified Public Accountants New Jersey Society of Certified Public Accountants Registered Municipal Accountants Association Mr. Korecky has been with the firm for over forty years. His experience involves auditing, accounting and consulting for counties, municipalities, public and private schools, authorities and non-profit agencies. As engagement partner, Mr. Korecky is the liaison between the managing partner, the client and all audit staff assigned to the engagement. He will review the audit to assure compliance with generally accepted auditing standards and requirements of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. 13 ROBERT SWISHER-PARTNER EDUCATION: PROFESSIONAL STATUS: PROFESSIONAL MEMBERSHIPS: PROFESSIONAL EXPERJENCE: Fairleigh Dickinson University Madison, New Jersey Bachelor of Science, Accounting Certified Public Accountant Registered Municipal Accountant Licensed Public School Accountant Certified Municipal Finance Officer American Institute of Certified Public Accountants New Jersey Society of Certified Public Accountants Registered Municipal Accountants Association Mr. Swisher has been with the firm for over thirty-five years. His experience involves audits of counties, municipalities, public and private schools and non-profit agencies. 14 ROBERT J. BUTVILLA- PARTNER EDUCATlON: PROFESSIONAL STATUS: PROFESSIONAL MEMBERSHIPS: PROFESSIONAL EXPERIENCE: Rutgers University, Newark, New Jersey Bachelor of Science, Accounting Certified Public Accountant American Institute of Certified Public Accountants New Jersey Society of Certified Public Accountants Association of Environmental Authorities Mr. Butvilla has been with the firm for over thirty-five years and has extensive experience handling auditing, accounting and consulting engagements for governmental and non-profit agencies. In the non-profit area, he has participated in numerous auditing eng·agements, including single audits conducted in accordance with Office of Management and Budget Circular A-133. He has also provided various tax and financial advice to non-profit organizations. A major part of this background and experience includes working with New Jersey authorities. This has permitted him to become thoroughly familiar with the Local Authorities Fiscal Control Law, authority accounting and auditing requirements and budget preparation. He has participated in numerous authority auditing engagements, including many "Single" audits made in accordance with Office of Management and Budget's Circular A-133. He is also familiar with authorities that operate in the solid waste area. 15 JOHN R. SWISHER - PARTNER EDUCATION: PROFESSIONAL STATUS: PROFESSIONAL MEMBERSHIPS: PROFESSIONAL EXPEIUENCE: Fairleigh Dickinson University Madison, New Jersey Bachelor of Science Certified Public Accountant Registered Municipal Accountant Licensed Public School Accountant Certified Municipal Finance Officer American Institute of Certified Public Accountants New ,Jersey Society of Certified Public Accountants Registered Municipal Accountants Association Mr. Swisher has been with the firm for over thirty-five years. His experience involves audits of counties, municipalities, public and private schools and non-profit agencies . 16 REPORT ON QUALITY REVIEW 17 D~VIE KAPL~N "' Certified Public Accountants Report on the Firm's System of Quality Control September 12, 2017 To the Partners of Suplee, Clooney & Company and the Peer Review Committee of the NJCPA We have reviewed the system of quality control for the accounting and auditing practice of Suplee, Clooney & Company in effect for the year ended March 31, 2017. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. Davie Kaplan, CPA, P.C. 1000 First Federal Plaza . Rochester. New York 14614 Tel: 585-454-4161 · Fax: 585-454-2573 . www.daviekaplan.com 18 Suplee, Clooney & Company Report on the Firm's System of Quality Control Page 2 Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards, including compliance audits under the Single Audit Act and audits of employee benefit plans. As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. Opinion In our opinion, the system of quality control for the accounting and auditing practice of Suplee, Clooney & Company in effect for the year ended March 31, 2017, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects . Firms can receive a rating of pass, pass with deficiency(ies) or fail. Suplee, Clooney & Company has received a peer review rating of pass. DAVIE KAPLAN, CPA, P.C . Davie Kaplan, CPA, P.C. Certified Public Accountants 19 THIS PAGE INTENTIONALLY LEFT BLANK STANDARD SUBMISSION FORMS 20 BOROUGH OF ROSELLE PARK CHECKLIST PROFESSIONAL SERVICE TITLE: BOROUGH AUDITOR SUBMISSION DATE: November 30, 2018@ 10:00 A.M. The following items, as indicated below (X), shall be provided with the receipt of sealed submissions: 1. Non-Collusion Affidavit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X 2. Disclosure of Ownership Form x 3. Insurance Requirement Acknowledgement Form .. . ... . .. . . . .. . .. .. . . .. . . . . . . . .. .. . . . .. . . . . . . . . . . . . . X 4. Mandatory Equal Employment Opportunity Notice Acknowledgement X 5. Copy of your Business Registration Certificate as issued by the State of New Jersey, Department of Treasury, Division of Revenue .. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . .. X 6. Professional Service Entity Information Form x 7. Qualifications Submission . . . . . . . . . .. . . . . . .. . . . . .. . . . . . . . . .. . . . . .. .. . . . . . . . ... . . . .. . .. . . . . .. . . .. . . . .. . .. . . . . . X 8 Acknowledgement of Corrections, Additions or Deletions Form . .. . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . X 9. W -9 Form .. . .. . ... ..... . .. .. .... .. .. .... .. ... .. . ... ... .. ...... ... .. ... .. ... ..... .. .. ... .... .. .. . .... .... . ..... . ... X 21 BOROUGH OF ROSELLE PARK NON-COLLUSION AFFIDAVIT STATE OF NEW JERSEY : SS. COUNTY OF UNION I, Warren M. Korecky of the ----------~---~ - -firm --of _ _S_u~p~l~ee~,._C~lo~o~n~ev"-'-&_C~o_m~p_a_nv~in the County of Union and the State of New Jersey, of full age, being duly sworn according to law on my oath depose and say that: I am Warren M. Korecky, Partner of the firm of __S=-u=p"-'l=-ee=-,._C~lo-"o-'-'n=-e.._y-"&~C=-=-om~p-=a~n.._y_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ the Professional Service Entity making the submission for the above named Service, and that I executed the said submission with full authority to do so; that said Professional Service Entity has not, directly or indirectly, entered into any agreements, participated in any collusion, or otherwise taken any action in restraint of fair and open competition in connection with the above named Service; and that all statements contained in said submission and in this affidavit are true and correct, and made with full knowledge that the Borough of Roselle Park relies upon the truth of the statements contained in said submission and in the statements contained in this affidavit in awarding the contract for said Service. I further warrant that no person or selling agency has been employed or retained to solicit or secure such contract upon an agreement or understanding for a commission, percentage, brokerage or contingent fee, except bonafide employees or bonafide establish, commercial or selling agencies maintained by: Suplee, Clooney & Company Name of Professional Service Entity Subscribed and sworn to before me this 28th day of November , 2018 Notary Public, State of _ _ _ _ _ _ __ Warren M. Korecky, Partner (Type or Print name of affiant and Title, under signature) THERESA COPELAND Notary Public - State of New Jersey My Commission Expires Apr 2, 2023 22 BOROUGH OF ROSELLE PARK DISCLOSURE OF OWNERSHIP FORM N.J.S.A. 52:25-24.2 reads in part that "no corporation or partnership shall be awarded any contract by the State, County, Municipality or School District, or any subsidiary or agency thereof, unless prior to the receipt of the submission of the corporation or partnership, there is provided to the public contracting unit a statement setting forth the names and addresses of all individual who own 10% or more of the stock or interest in the corporation or partnership". 1. If the professional service entity is a partnership, then the statement shall set forth the names and addresses of all partners who own a 10% or greater interest in the partnership. 2. If the professional service entity is a corporation, then the statement shall set forth the names and addresses of all stockholders in the corporation who own 10% or more of its stock of any class. 3. If a corporation owns all or part of the stock of the corporation or partnership providing the submission, then the statement shall include a list of the stockholders who own 10% or more of the stock of any class of that corporation. 4. If the professional service entity is other than a corporation or partnership, the contractor shall indicate the form of corporate ownership as listed below. COMPLETE ONE OF THE FOLLOWING STATEMENTS: I. Stockholders or Partners owning 10% or more of the company providing the submission: NAME: ADDRESS: Robert B. Cagnassola 150 Scott Drive, Watchung, New Jersey 07069 / SIGNATURE: ~~.I L~ DATE: November 28, 2018 II. No Stockholder or Partner owns 10% or more of the company providing this submission: Ill. Submission is being provided by an individual who operates as a sole proprietorship: IV. Submission is being provided by a corporation or partnership that operates as a (check one of the following): K Partnership Limited SIGNATURE: _ _ _ Limited Liability Corporation ~lity PM~ner hi _ _ _ Subchapter S Corporation If/a._-.,,,·-~ DATE: / 23 11/,;1J/,;.t11 f II BOROUGH OF ROSELLE PARK INSURANCE REQUIREMENTS AND ACKNOWLEDGEMENT FORM Certificate(s) of Insurance shall be filed with the Borough Clerk's Office upon award of contract by the Mayor and Borough Council. · The minimum amount of insurance to be carried by the Professional Service Entity shall be as follows: PROFESSIONAL LIABILITY INSURANCE Limits shall be a minimum of $1,000,000.00 for each claim and $1,000,000.00 aggregate each policy period. Ackno7dgement of Insurance Requirement: llL'-n,. //tA.-1 November 28 2018 /(Si~ure}f ----'-_:__:::;__;;-=.:..:._;_:;:;_;:('-'--Da-=te=).i...=~=----- Warren M. Korecky, Partner (Printed Name and Title) 24 BOROUGH OF ROSELLE PARK MANDATORY EQUAL EMPLOYMENT OPPORTUNITY NOTICE (N.J.S.A. 10:5-31 et seq. and N.J.A.C. 17:27 et seq.) GOODS, PROFESSIONAL SERVICES AND GENERAL SERVICE CONTRACTS This form is a summary of the successful professional service entity's requirement to comply with the requirements of N.J.S.A. 10:5-31 et seq. and N.J.A.C. 17:27 et seq. The successful professional service entity shall submit to the Borough of Roselle Park notification of award but prior to execution of this contract, one of the following three documents as forms of evidence : A photocopy of a valid letter that the vendor is operating under an existing Federally approved or sanctioned affirmative action program (good for one year from the date of the letter); (a) OR (b) A photocopy of a Certificate of Employee Information Report approval, issued in accordance with N.J.A.C . 17:27-1.1 et seq.; OR (c) A photocopy of an Employee Information Report (Form AA302) provided by the Division of Contract Compliance and distributed to the Borough of Roselle Park to be completed by the vendor in accordance with N.J.A.C. 17:27-1.1 et seq. The successful professional service entity may obtain the Employee Information Report (AA302) from the Borough of Roselle Park during normal business hours. The successful professional service entities must submit the white and canary copies of the AA302 (Employee Information Report) to the Division of Contract Compliance and Equal Employment Opportunity in Public Contracts (Division). The pink Public Agency copy is submitted to the Borough of Roselle Park, and the gold Vendor copy is retained by the professional service entity. The undersigned professional service entity certifies that he/she is aware of the commitment to comply with the requirements of N.J.S.A. 10:5-31 et seq. and N.J.A.C. 17:27 et seq. and agrees to furnish the required forms of evidence. The undersigned professional service entity further understands that his/her submission shall be rejected as non-responsive if said professional service entity fails to comply with the requirements of N.J.S.A. 10:5-31 et seq. and N.J.A.C. 17:27 et seq. COMPANY: TITLE : November 28, 2018 25 Codification 47 6 1 CERTIFICATE OF EMPLOYEE INFORMATION REPORT RENEWAL This Is to certify that the contractor Iistod below his submitted an Employee Information Report pursuant to N. J. A. C. 17. 27-1. 1 at. seq. and the Star? Treasurer haa approved said ?port. This approval will remain in lsimar 201g dto 2021 SUPLEE. CLOONEY courh?? 303 EAST BROAD STREET . WESTFIELD NJ 01099 2122 Andrew P. Sidamon-Eristo? State Treasurer 26 BOROUGH OF ROSELLE PARK PROFESSIONAL SERVICE ENTITY INFORMATION FORM If the Professional Service Entity is an INDIVIDUAL, sign name and give the following information: Address: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ Telephone No.: _ _ _ _ _ _ _ _ _ _ _ _ Social Security N o . : - - - - - - - - - - - - - - - - - - - - - Fax No . _ _ _ _ __ _ _ _ _ _ _ _ _ E-Mail: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ __ If individual has a TRADE NAME , give such trade name: Trading As _ _ _ __ _ _ __ __ __ _ _ _ _ Telephone No.: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ ****************************************************************************************************************************************************** If the Professional Service Entity is a PARTNERSHIP, give the following information: Name of Partners: --~R_o_b=e~rt_B~·-C~a~g~n~as~s~o~la~·~W~a~r_re~n~M~·~K~o~re~c~kY~·~R~o~b~e~rt~W~·~ S~w~is~h=e~r,~R~o~b=e~rt~J~·=B~u~tv~il=la~·~Jo~h~n~R_.S~w~is_ h~er_ __ Firm Name _ _ _ _ _~S~u=p~le~e~·~C~lo=o~n~e'-.Lv~&~C=o~m=p=a~ny,___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ Address: _ _ _ _ _ _ _3~0_8_E_a~s~t_B_ro~a~d_S~t~re~e~t~W~e~st~fi~e=ld~N~.~J~0~70~9~0~-------------------Telephone No . ---~9~0=8--7~8~9--9~3~0~0~------------- Federal 1.0. No.: ---=2=2--1'--'4=2~7=68~4~-----Fax No .: 908-789-8535 Social Security No. : N/A E-Mail: _ _ _ _ _ _ _ _in_fo~@~s~cn~c~o~.c~o~m~-------------- / Sign~uffi~a~horizedage~:--~~~~--~--~---~-----------------------********************************************************************* ******************************************************************************* If the Professional Service Entity is INCORPORATED, give the following information: State under whose laws i n c o r p o r a t e d : - - - - - - - - - - - - - - - - - - - - - - - -- -- - - - - - - Location of principal o f f i c e : - - - - - - - - - - -- - - - - - - - - - -- - - - - - - - -- - -- Te lephone No. _ _ _ _ _ _ _ _ _ _ _ Federal 1.D. N o . : - - - - - - - - - -Fax No. _ _ _ _ _ _ _ _ _ _ _ _ __ - - -- - - - - - - - - E-Mail: -------------------------- Name of agent in charge of said office upon whom notice may be legally served: Telep hone No .: _ _ __ _ _ _ _ _ _ _ Name of C o r p o r a t i o n : - - - - - - - - - - - - - - - - - - - - -Signature: _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ By: Title _ _ _ _ _ _ _ _ _ _ __ _ Address:---- - - - -- - - - - - - - - - - - - - - - -- - - 27 BOROUGH OF ROSELLE PARK SUBMISSION FORM 1. Names and roles of the individuals who will perform the services and description of their education, municipal experience and experience with projects similar to the services contained herein including their education, degrees and certifications: See pages #12-16 of proposal. 2. References and record of success of same or similar service: See pages #6-11 of proposal. 28 3. Description of ability to provide the services in a timely fashion (including staffing, familiarity and location of key staff): Suplee, Clooney & Company currently provides professional accounting and auditing services for over 60 municipalities. We have been in business for over 70 years and have provided timely service to our clients. We have over 40 staff members who are extremely familiar with municipalities similar to Roselle Park. 4. Cost details, including the hourly rates of each of the individuals who will perform services, and all expenses: See page #2 of proposal. Note . Attach additional sheets as necessary Authorized Represe ative (Print): ---'-W--'-"'-a'-'-rr""'e'-'n-'-M"'-.'""'K-'-o""r'--=e"""c"-'-kJ.-y_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ Signature: '-7,..~ itt._ Title: --'-P__,a"-'-rt=n=e..:._r_ _ _ _ _ _ _ _ _ _ _ __ Telephone #: -~9'-'0--'-8_-7'-'8"-"9--9~3"-'0"-"0'--_ _ _ _ _ Fax#: 29 908-789-8535 BOROUGH OF ROSELLE PARK AMERICANS WITH DISABILITIES ACT OF 1990 Equal Opportunity for Individuals with Disability The Contractor and the Owner, do hereby agree that the provisions of Title 11 of the Americans with Disabilities Act of 1990 (the "Act") (42 USC S/21 OJ et seq.), which prohibits discrimination on the basis of disability by public entities in all services, programs, and activities provided or made available by public entities, and the rules and regulations promulgated pursuant there unto, are made a part of this contract. In providing any aid, benefit, or service on behalf of the owner pursuant to this contract, the contractor agrees that the performance shall be in strict compliance with the Act. In the event that the contractor, its agents, servants, employees, or subcontractors violate or are alleged to have violated the Act during the performance of this contract, the contractor shall defend the owner in any action or administrative proceeding commenced pursuant to this Act. The contractor shall indemnify, protect, and save harmless the owner, its agents, servants, and employees from and against any and all suits, claims, losses, demands, or damages, of whatever kind or nature arising out of or claimed to arise out of the alleged violation. The contractor shall, at its own expense, appear, defend, and pay any and all charges for legal services and any and all costs and other expenses arising from such action or administrative proceeding or incurred in connection therewith. Jn any and all complaints brought pursuant to the owner's grievance procedure, the contractor agrees to abide by any decision of the owner which is rendered pursuant to said grievance procedure. If any action or administrative proceeding results in an award of damages against the owner, or if the owner incurs any expense to cure a violation of the ADA which has been brought pursuant to its grievance procedure, the contractor shall satisfy and discharge the same at its own expense. The owner shall, as soon as practicable after a claim has been made against it, give written notice thereof to the contractor along with full and complete particulars of the claim, If any action or administrative proceeding is brought against the owner or any of its agents, servants, and employees, the owner shall expeditiously forward or have forwarded to the contractor every demand, complaint, notice, summons, pleading, or other process received by the owner or its representatives. It is expressly agreed and understood that any approval by the owner of the services provided by the contractor pursuant to this contract will not relieve the contractor of the obligation to comply with the Act and to defend, indemnify, protect, and save ham1less the owner pursuant to this paragraph. It is furth er agreed and understood that the owner assumes no obligation to indemnify or save harmless the contractor, its agents, servants, employees and subcontractors for any claim which may arise out of their performance of this Agreement. Furthermore, the contractor expressly understands and agrees that the provisions of this indemnification clause shall in no way limit the contractor's obligations assumed in this Agreement, nor shall they be construed to relieve the contractor from any liability, nor preclude the owner from taking any other actions available to it under any other provisions of the Agreement or otherwise at law. The undersigned vendor c Language of 1990: s;ddocNendoc Signature: sen ts to the full understanding of the forgoing Americans with Disabilities Act u lee, C~& Company , 4£-..... ~-~ Full Name (Print): Warren M. Korecky Title: _____ _ _P_a_r_t_n_e_r _ _~-------Date ________.bl_ovember 28, 2018 30 BOROUGH OF ROSELLE PARK DISCLOSURE OF INVESTMENT ACTIVITIES IN IRAN PART I: CERTIFICATION BIDDERS MUST COMPLETE PART I BY CHECKING EITHER BOX. Pursuant to Public Law 2012, c. 25, any person or entity that submits a bid or proposal or otherwise proposes to enter into or renew a contract must complete the certification below to attest, under penalty of perjury, that neither the person or entity, nor any of its parents, subsidiaries, or affiliates, is identified on the Department of Treasury's Chapter 25 list as a person or entity engaging in investment activities in Iran. The Chapter 25 list is found on the Division's website at http://wvvw.state.nj.us/treasury/purchase/pdf/Chapter25List.ill!f. Bidders must review this list prior to completing the below certification. Failure to complete the certification will render a bidder's proposal non-responsive. PLEASE CHECK EITHER BOX: liU I certify, pursuant to Public Law 2012, c. 25, that neither the person/entity listed above nor any of the entity's parents, subsidiaries, or affiliates is listed on the N.J. Department of the Treasury's list of entities determined to be engaged in prohibited activities in Iran pursuant to P.L. 2012, c. 25 ("Chapter 25 List"). I further certify that I am the person listed above, or I am an officer or representative of the entity listed above and am authorized to make this certification on its behalf. I will skip Part 2 and sign and complete the Certific-~~7 November 28, 2018 BidderN endor: _ _s_u_p_l_e_e_ , C_lo_o_n_e__:.y_&_C_o_m-=p'-a_n_:y_____________ _ _ _ __ 32 BOROUGH OF ROSELLE PARK ACKNOWLEDGEMENT OF CORRECTIONS, ADDITIONS AND DELETIONS FORM I, Warren M. Korecky of the firm _ _S_u_._p_le_e_._,_C_lo_o_n_e_._y_&_C_o_m_._p_a_n...._y_ _ _ _ _ _ __ hereby acknowledge that any corrections, additions and/or deletions have been initialed and dated in this S mission Package. Warren M. Korecy, Partner (Type or Print name of affiant and Title. under signature) November 28 2018 (Date) End of Submission Package 33 OEPAATMC:NT OF TREASURY/ DIVISION OF REV£NU[ '. PO BOX 252 TRENTON. N J 06646·0252 TAXPAYER NAME: TRADE NAME: CAGNASSOLA,ROBERT & KORECKY,WARREN & BUT SUPLEE, CLOONEV & COMPANY TAXPAYER IDENTIFICATION#: SEQUENCE NUMBER: 221-427-684/000 1082776 ADDRESS: 308 EAST BROAD STREET WESTFIELD NJ 07090.2122 EFFECTIVE DATE: 11/01/46 ISSUANCE DA TE: FORM-BRC(08-01) 08130104"'' This Certil1catn 1s NOT ass1gnao1a or 34 {j,JJ f /. translar11.ll~~~~~rbe consp1cuoust W-9 Request for Taxpayer Identification Number and Certification Form (Rev. December 2014) Department of the Treasury Internal Revenue Servrce Give Form to the requester. Do not send to the IRS. 1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank. Suplee, Clooney & Company 2 Business name/disregarded entity name. if different from above N (I) °'"' c Q_ 3 Check appropriate box for federal tax classification; check only one of the following seven boxes: 0 cu "' c 0 0 l;':w 0 Q. .. u 0 2 ....... ...c _ "' - ·- c Cl. u ·ocu Q, (/) Q) Q) en 0 0 lZJ 0 TrusVestate Individual/sole proprietor or C Corporation S Corporation Partnership single-member LLC Limited liability company. Enter the tax class~ication (C=C corporation, S=S corporation. P=partnership) I> Note. For a single-member LLC that is disregarded, do not check LLC: check the appropriate box in the line above for the tax classification of the single-member owner. 0 Exemption from FATCA reporting code Qf any) (App6es to accounts mair:taifled -0ots1de Other (see instructions) I> 5 Address (number, street. and apt. or suite no.) 308 4 Exemptions (codes apply only to certain entities. not Individuals; see instructions on page 3): Exempt payee code (if any) tne US } Requester's name and address (optiona~ East Broad Street 6 City. state, and ZIP code Westfield, New Jersey 07090-2122 7 List account number(s) here (optionaQ llZD Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid . . . . . ' backup w1thholdrng. For 1ndrvrduals, this 1s generally your social securrty number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities. it is your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3. . Note. If the account is in more than one name, see the instructions for line 1 and the chart on page 4 for guidelines on whose number to enter. J I Social security number ITIJ -OJ -I l I I l or I Employer identification number 22-14276 8 4 Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and 2. I am not subject to backup withholding because; (a) I am exempt fnom backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and 3. I am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions on page 3. Date I> November 28, 2018 • Form 1098 (home mortgage iaterest), 1098-E (student loan interest), 1oga.T (tuition) Section references are to the Internal Revenue Code unless otherwise noted. Future developments. Information about developments affecting Form W-9 (such as legislation enacted after we release it) is at www.irs.gov/fw9. Purpose of Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number QTIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following: • Form 1099-INT (interest earned or paid) • Form 1099-DIV (dividends, including those from stocks or mutual funds) • Form 1og9-MISC (various types of income, prizes, awards. or gross proceeds) • Form 1099-B (stock or mutual fund sales and certain other transactions by brokers) •Form 1099-S (proceeds from real estate transactions) •Form 1099-C (canceled debt) • Form 1099-A (acquisition or abandonment of secured property) Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN. If you do not retum Form W-9 to the requester with a TIN. you might be subject to backup withholding. See What is backup withholding? on page 2. By signing the filled-out form. you: 1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued). 2. Certify that you are not subject to backup withholding, or 3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person. your allocable share ol any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners' share of effectively connected income. and 4. Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct. See What is FATCA reporting? on page 2 for further information. • Form 1099-K (merchant card and third party network transactions) Cat. No. 10231X 35 Form W-9 (Rev. 12-2014)