guidance for goverment


N.J.S.A. 52:15C-7 instructs OSC to include all "entities exercising executive branch authority, public institutions of higher education, independent State authorities, units of local government and boards of education" in its "full time program of audit and performance review." As to government units that are already required by law to undergo annual financial audits, the statute instructs OSC to review those audits and the procedures used to conduct them, as well as other information, in determining whether further financial review by OSC is warranted. See N.J.S.A.52:15C-8.

In accordance with the above, please provide annually to this office the information below via email to:


In accordance with N.J.S.A 52:15C-10, contracting units must notify OSC as early as practicable, but no later than 30 days before advertisement, of any negotiation or solicitation of a contract that may exceed $10 million.

Contracting units must also provide post-award notification for any contract for an amount exceeding $2 million. Notification must be given within 20 days of the award.

Contracting units include: “the principal departments in the Executive branch of the State Government, and any division, board, bureau, office, commission or other instrumentality within or created by such department, any independent State authority, commission, instrumentality and agency, and any State college or university, any county college, and any unit of local government including a county, municipality, board of education and any board, commission, committee, authority or agency, thereof which has administrative jurisdiction over any project or facility, included or operating in whole or in part, within the territorial boundaries of any county, municipality or board of education which exercises functions which are appropriate for the exercise by one or more units of local government, and which has statutory power to make purchases and enter into contracts for the provision or performance of goods or services."

Please complete the form(s) below via e-mail to: