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Home My WebLink About2009 State Transportation Single Audit TOWN OF SOUTHOLD STATE TRANSPORTATION SINGLE AUDIT REPORT Year ended December 31,2009 TABLE OF CONTENTS REPORT ON COMPLIANCE AND CONTROLS OVER STATE TRANSPORTATION ASSISTANCE EXPENDED BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ............. Schedule of State Transportation Assistance Expended ...................................................... Notes to Schedule of State Transportation Assistance Expended ....................................... Paqe 1-2 3 4 Schedule of Findings and Questioned Costs for State Transportation Assistance Expended ....................................................................................... 5 -1- CERTIFIED PUBLIC ACCOUNTANTS REPORT ON COMPLIANCE AND CONTROLS OVER STATE TRANSPORTATION ASSISTANCE EXPENDED BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERMORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Honorable Supervisor and Town Board Town of Southold Southold, New York Compliance We have audited the compliance of the Town of Southold, New York, with the types of compliance requirements described in the Draft Part 43 of the New York State Codification of Rules and Regulations (NYCRR) that are applicable to each state transportation assistance program tested for the year ended December 31, 2009. The programs tested are identified in the summary of audit results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each program is the responsibility of Town of Southold's management. Our responsibility is to express an opinion on the Town of Southold's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Draft Part 43 of NYCRR. Those standards and Draft Part 43 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and matedal effect on the state transportation assistance programs tested occurred. An audit includes examining, on a test basis, evidence about the Town of Southold's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of Town of Southold's compliance with those requirements. In our opinion, the Town of Southold complied, in all material respects, with the requirements referred to above that are applicable to its state transportation assistance programs tested for the year ended December 31, 2009. PERSONAL SERVICE. TRUSTED ADVICE. ALBRECHT, ViGGIANO, ZURECK & COMPANY, PC 245 PARK AVENUE, 24TH FLOOR 25 SUFFOLK COURT NEWYORK, NY 10167 HAUPPAUGE, NY11788 3715 T:2127924075 T:631434.9500 F:6314349518 www.avz com -2- Internal Control Over Compliance Management of the Town of Southold, New York is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts, and grants applicable to state transportation assistance programs. In planning and performing our audit, we considered the Town of Southold's internal control over compliance with requirements that could have a direct and material effect on a state transportation assistance program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance but not for the purpose of expressing an opinion on the effectiveness of intemal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Town of Southold's intemal control over compliance. A deficiency in internal control over compliance exists when the design or operation of over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a state transportation assistance program on a timely basis. A matedal weakness in intemal control over compliance is a significant deficiency, or combination of significant deficiencies, in internal control over compliance such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a state transportation assistance program will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. Schedule of State Transportation Assistance Expended We have audited the financial statements of the governmental activities, the aggregate discretely presented component unit, each major fund, and aggregate remaining fund information of the Town of Southold, New York as of and for the year ended December 31, 2009, and have issued our report thereon dated September 28, 2010. Our audit was performed for the purpose of forming our opinions on the financial statements that collectively comprise the Town of Southold, New York's basic financial statements. The accompanying schedule of state transportation assistance expended is presented for purposes of additional analysis as required by Draft Part 43 of NYCRR, and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and, in our opinion, is fairly stated, in all matedal respects, in relation to the basic financial statements taken as a whole. This report is intended solely for the information and use of management, Town Board; and New York State Department of Transportation. However, this report is a matter of public record and its distribution is not limited. Hauppauge, New York September 28, 2010 -3- TOWN OF SOUTHOLD SCHEDULE OF STATE TRANSPORTATION ASSISTANCE EXPENDED Year ended December 31, 2009 Program Title NYSDOT Contract/Ref. Number Consolidated Local Street and Highway Improvement System - Capital Reimbursement Component CHIPS Total Expenditures of State Transportation Awards Expenditures $ 318,906 $ 318,906 See accompanying notes to Schedule of State Transportation Assistance Expended. -4- TOWN OF SOUTHOLD NOTES TO SCHEDULE OF STATE TRANSPORTATION ASSISTANCE EXPENDED Year Ended December 31, 2009 Note A- General The accompanying schedule of State Transportation Assistance Expended of Town of Southold presents the activity of all financial assistance programs provided by the New York State Department of Transpodation. Note B - Basis of Accounting The accompanying ,Schedule of State Transportation Expended is presented using the modified accrual basis of accounting. Note C - Indirect Costs There were no indirect costs associated with any of these programs. Note D - Matching Costs Matching funds were provided in accordance with program requirements. Note E - Amounts Paid to Subrecipients The Town does not have any subrecipients. -5- TOWN OF SOUTHOLD SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR STATE TRANSPORTATION ASSISTANCE EXPENDED Year ended December 31, 2009 SUMMARY OF AUDIT RESULTS: Internal control over state transportation assistance expended: · Material weakness(es) identified None · Significant deficiencies identified that are not considered to be material weakness(es) None Type of auditors' report on compliance for programs tested: Unqualified Summary of Audit Findings: None Identification of State Transportation Assistance Programs Tested: · Consolidated Local Street and Highway Improvement Program - Capital Reimbursement Component (CHIPS) COMPLIANCE FINDINGS AND QUESTIONED COSTS: No matters were reported.