Title
Dept/ Agency: Office of the Mayor
Action: (X) Ratifying (X) Authorizing ( ) Amending
Type of Service: Professional Service Contract
Purpose: To provide forensic accounting and investigative services related to financial record review and analysis for the Newark Municipal Court
Entity Name: Smolin, Lupin & Co., LLC
Entity Address: 10 Waterview Blvd., Suite 300, Parsippany, New Jersey 07054
Contract Amount: $75,000.00
Funding Source: 2026 Budget/Office of the Mayor, Municipal Court/011-010-0107-71280-B2026
Contract Period: March 1, 2026 through February 28, 2027
Contract Basis: ( ) Bid ( ) State Vendor (X) Prof. Ser. ( ) EUS
( ) Fair & Open (X) No Reportable Contributions ( ) RFP ( ) RFQ
( ) Private Sale ( ) Grant ( ) Sub-recipient ( ) n/a
Additional Information:
body
WHEREAS, the City of Newark (“City’), through the Newark Municipal Court, has identified the need for forensic accounting services to review and analyze financial records and related documentation; and
WHEREAS, Smolin, Lupin & Co., LLC, 10 Waterview Blvd., Suite 300, Parsippany, New Jersey 07054, has agreed to provide forensic accounting and investigative services including review of evidence and internal reports, analysis of financial records and bank statement variances for the period beginning January 1, 2019 through the present, and preparation of an expert report summarizing findings and conclusions; and
WHEREAS, Smolin, Lupin & Co., LLC possesses the necessary qualifications, experience, and expertise to perform forensic accounting services and provide expert analysis related to financial investigations and potential litigation matters; and
WHEREAS, the City wishes to enter into a contract with Smolin, Lupin & Co., LLC to provide these forensic accounting services for the Newark Municipal Court in an amount not to exceed Seventy-Five Thousand Dollars and Zero Cents ($75,000.00); and
WHEREAS, the actions contemplated by this Resolution shall result in the award of a Non-Fair and Open Contract in accordance with the State Pay-to-Play Law, N.J.S.A. 19:44A-20.5, which has been determined and certified in writing to have a value in excess of $17,500.00; and
WHEREAS, forensic accounting and expert financial investigative services constitute professional services exempt from the requirement for public bidding pursuant to the Local Public Contracts Law, N.J.S.A. 40A:11-5(1)(a)(i); and
WHEREAS, the Local Public Contracts Law, N.J.S.A. 40A:11-1 et seq., requires that notice of the award of contracts for professional services without competitive bidding must be published in a local newspaper; and
WHEREAS, the Local Public Contracts Law further requires a resolution of the Governing Body authorizing the award of such contracts and that the contract itself must be available for public inspection; and
WHEREAS, the Municipal Council adopted the Contractor Pay-to-Play Reform Ordinance, Newark, New Jersey Municipal Code §2:4-22C.1, which prohibits the award of a contract to a business entity that has made or solicited certain political contributions in excess of the thresholds established therein; and
WHEREAS, Smolin, Lupin & Co., LLC has completed and submitted the required Business Entity Disclosure Certification certifying that it has not made any reportable contributions to a political or candidate committee in the City of Newark in the previous one year and that the contract will prohibit Smolin, Lupin & Co., LLC from making any reportable contributions through the term of the Contract.
NOW, THEREFORE, BE IT RESOLVED BY THE MUNICIPAL COUNCIL OF THE CITY OF NEWARK, NEW JERSEY, THAT:
1. The Mayor of the City of Newark and/or his designee, the Business Administrators, and/or the Interim Municipal Court Director are authorized on behalf of the City of Newark to enter into and execute a contract with Smolin, Lupin & Co., LLC, 10 Waterview Blvd., Suite 300, Parsippany, New Jersey 07054, to provide forensic accounting and investigative services for the Newark Municipal Court in an amount not to exceed Seventy-Five Thousand Dollars and Zero Cents ($75,000.00), for the period of March 1, 2026 through February 28, 2027.
2. The Contract is awarded as an exception to the requirement for public bidding, pursuant to Local Public Contracts Law as a Professional Service, in accordance with N.J.S.A. 40A:11(5)(1)(a)(i).
3. The Determination of Value and Business Entity Disclosure Certificate are attached hereto and shall be filed with the Office of City Clerk.
4. Smolin, Lupin & Co., has completed and submitted a Business Entity Disclosure Certificate, which shall be placed on file with this Resolution in the Office of the City Clerk certifying that Smolin, Lupin & Co., has not made any reportable contributions to a political candidate or committee in the City of Newark in the previous one (1) year, and that the Contract will prohibit Smolin, Lupin & Co., from making any reportable contributions through the term of the Contract.
5. Pursuant to N.J.A.C. 5:30-5.5(a), a Temporary Budget, attached hereto is a Certification of Funds issued by the Chief Financial Officer, which states that funds in the amount of Seventy-Five Thousand Dollars and Zero Cents ($75,000.00), under Budget Unit: NW 011, Dept. 101, Div./Proj. 0107, Activity A, Account # 71280, Budget Ref. B2026, are available in the aforementioned Office of the Mayor, Municipal Court, for the purpose set forth hereinabove.
6. The Contract is hereby ratified from March 1, 2026, through the date of adoption of this authorizing Resolution.
7. There shall be no amendments or changes to the Contract without the approval of the Municipal Council.
8. There shall be no advance payments on the Contract in accordance with N.J.S.A. 40A: 5-16.
9. A copy of the executed Agreement herein authorized shall be filed in the Office of the City Clerk by the Corporation Counsel.
10. A notice of this action shall be published in the newspaper authorized by law to publish a legal advertisement within ten (10) days of the adoption of this resolution.
STATEMENT
This Resolution ratifies and authorizes the Mayor of the City of Newark and/or his designee, the Business Administrator, and/or the Interim Municipal Court Director, to enter into a contract with Smolin, Lupin & Co., LLC, 10 Waterview Blvd., Suite 300, Parsippany, New Jersey 07054, to provide forensic accounting and investigative services for the Newark Municipal Court, in an amount not to exceed $75,000.00, for the period of March 1, 2026 through February 28, 2027.