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
For more information about capacity building resources for orgnaizations

Discretionary Awards Clearance
The City Charter and procurement rules recognize the close connection between local elected officials, such as City Council Members and Borough Presidents, and the communities they represent. As part of the budget adoption process, such officials are permitted to designate particular nonprofit organizations to receive discretionary contracts, often called line-item awards or member items.
Click here to search New York City Council awards and download forms neded for clearance
Discretionary Funding Policies and Procedures

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) 312-0853. If you have any questions or concerns contact CBO at or (212) 788-0001.
Training Calendar
CBO Training Registration
Interractive Training Material

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 Building and Oversight Nonprofit Vendor Review Report (in PDF)
Frequently Asked Questions
Click here to read about Nonprofit best practices

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 Guidance on New York's Nonprofit Revitalization Act of 2013
Nonprofit Revitalization Act of 2013 Notice to Nonprofit Vendors
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.)

2014 CBO Highlights
CBO conducted 10 free nonprofit training sessions during Fiscal 2014, with a total attendance of 833 nonprofit leaders and staff. 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 195 nonprofit leaders, 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 1,883 nonprofits holding contracts in Fiscal 2014, 627 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 627 on a random basis. In Fiscal 2014, CBO opened 5 and closed or completed 112 reviews. Additional reviews remained active as of the close of Fiscal 2014 as organizations implement CBO recommendations. During Fiscal 2014, CBO made one or more recommendations to nonprofits with open CBO reviews. 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. 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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