Capacity Building and Oversight (CBO) - Mayor's Office of Contract Services

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Capacity Building and Oversight (CBO)
	CBO was created to ensure that nonprofit directors and executives understand, implement, maintain and strengthen effective internal controls, financial oversight and board governance. For more information about the contracting process, visit Nonprofit Contracting Assistance For more information about the Mayor's Nonprofit Assistance Initiatives go to Nonprofit Assistance Click here to read about Nonprofit best practices Conflict of Interest Disclosure Certification


	Nonprofit Capacity Building and Oversight Review CBO conducts assessments of the organizational capacity and governance practices of nonprofit vendors through the Nonprofit CBO Review program. Capacity Buildilng and Oversight Nonprofit Vendor Review Report (in PDF) Frequently Asked Questions

	Capacity Building Training CBO offers free Capacity Building Training to nonprofits to strengthen a nonprofit's board governance and financial management, legal compliance and contract management. Board members, officers and staff members of nonprofit organizations that have a current contract or grant with the City of New York may attend these classes at no charge. To register, please fill out the Citywide Training Center (CTC) application below for each attendee separately and fax it to (212) 788-0093. If you have any questions or concerns contact CBO at cbo@cityhall.nyc.gov or (212) 788-0001. Training Calendar Interactive training material CTC Application

	Assistance with State and Federal Compliance CBO helps nonprofit organizations understand State and Federal compliance requirements and works with City agencies to verify that nonprofit organizations are in compliance. Please visit the NYS Charities Bureau and the Internal Revenue Service for more information on these requirements, and call (212) 788-0001 for assistance. New York State Office of the Attorney General, Charities Bureau (for directions and resources for New York State registration and annual filing requirements.) United States Dept. of the Treasury, Internal Revenue Service (IRS) (provides information for charities and not-for-profit organizations, including new requirements for small organizations.)

	2011 CBO Highlights CBO conducted 17 free nonprofit training sessions during Fiscal 2011, with a total attendance of 869 nonprofit leaders and staff, representing 812 organizations. This includes two types of trainings: full-day “Capacity Building Trainings,” which combine comprehensive compliance information with skill-building workshops, and half-day topical trainings through the Procurement Training Institute. In total, topical trainings attracted 324 nonprofit leaders, representing 285 organizations, as well as staff from City agencies who are charged with working with nonprofits. MOCS conducts CBO Reviews of internal controls, governance structures and fiscal oversight, using a report completed by the vendor and submitted with copies of relevant documents. Reviews are not linked to particular contract awards but are conducted with each nonprofit provider that holds contracts with an aggregate value of one million dollars or more, as well as with smaller organizations referred by City agencies or that elect to participate. Of the 2,857 nonprofits holding contracts in Fiscal 2011, 674 met the CBO threshold. The value of their contracts makes up nearly 99% of the value of all open contracts with the nonprofit sector. The CBO unit opens new reviews by choosing nonprofits from those 674 on a random basis. In Fiscal 2011, CBO opened 91 and completed 41 reviews. Additional reviews remained active as of the close of Fiscal 2011 as organizations implement CBO recommendations. During Fiscal 2011, CBO made one or more recommendations to 10 nonprofits. These included ideas for improved board structure and governance policies, stronger financial controls, stricter conflicts of interest and other organizational policies, and best practices for executive compensation approvals. Many recommendations are intended to be implemented over a period of time, particularly those that require adoption by a board of directors that may meet monthly or quarterly. CBO reviews closed in Fiscal 2011 had an average duration of just over a year. During the CBO review and the implementation period, an organization’s relationships with its contracting agencies proceed on a normal basis and are not affected by the open CBO Review.

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