HomeMy WebLinkAbout2011 NYS DOT TOWN OF SOUTHOLD
NEW YORK STATE DEPARTMENT OF
TRANSPORTATION SINGLE AUDIT REPORT
Year ended December 31, 2011
TABLE OF CONTENTS
Page
Independent Auditors' Report on Compliance and Internal Controls over New York State
Transportation Assistance Expended Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards 1-3
Schedule of State Transportation Assistance Expended 4
Notes to Schedule of State Transportation Assistance Expended 5
Schedule of Findings and Questioned Costs for State Transportation
Assistance Expended 6
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INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND CONTROLS OVER
NEW YORK STATE DEPARTMENT OF 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 Town of Southold, New York compliance 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 the New York State transportation assistance program
tested for the year ended December 31, 2011. The program tested is 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 the program is the
responsibility of Town of Southold's management. Our responsibility is to express an opinion on the
Town of Southold, New York'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 material effect on the New York State transportation
assistance program tested occurred. An audit includes examining, on a test basis, evidence about the
Town of Southold, New York'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, New York's compliance with those requirements.
In our opinion, the Town of Southold, New York complied, in all material respects, with the
compliance requirements referred to above that are applicable to its New York State transportation
assistance program tested for the year ended December 31, 2011.
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Internal Control Over Compliance
The management of the Town of Southold, New York is responsible for establishing and
maintaining effective internal control over compliance with the 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, New York's internal control over
compliance with requirements that could have a direct and material effect on a state transportation
assistance program to determine the auditing procedures for the purpose of expressing our opinion
on compliance but not for the purpose of expressing an opinion on the effectiveness of internal
control over compliance. Accordingly, we do not express an opinion on the effectiveness of the
Town of Southold, New York's internal control over compliance.
A deficiency in internal control over comp/iance exists when the design or operation of a control 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 material weakness in
internal control over comp/iance is a deficiency, or combination of 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 New York State Department of Transportation Assistance Expended
We have audited the financial statements of the governmental activities, each major fund, and
aggregate remaining fund information of the Town of Southold, New York as of and for the year ended
December 31, 2011, and have issued our report thereon dated December 4, 2012. 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. We did not audit the financial
statements of the seven component units presented discretely in these financial statements. The
financial statements of the Fishers Island Ferry District and the Fishers Island Garbage District, which
represents 79.9%, 76.8%, and 79.1%, of the assets, net assets, and revenues of the aggregate
discretely presented component units were audited by other auditors whose reports thereon have
been furnished to us and our opinion, insofar as it relates to the amounts included for those two
component units, is based solely on the report of other auditors.
The financial statements of the other discretely presented component units, which represents 20.1%,
23.2%, and 20.9%, respectively, of the assets, net assets, and revenues of the aggregate discretely
presented component units were not audited as of the report date, nor were we able to satisfy
ourselves as to those financial activities by other auditing procedures.
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The accompanying Schedule of New York 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 is the responsibility of management and was
derived from and relates directly to the underlying accounting and other records used to prepare the
basic financial statements. The information has been subjected to the auditing procedures applied in
the audit of the basic financial statements and certain additional procedures, including comparing
and reconciling such information directly to the underlying accounting and other records used to
prepare the financial statements or to the financial statements themselves, and other additional
procedures in accordance with auditing standards generally accepted in the United States of
America. In our opinion, the information is fairly stated in all material respects in relation to the basic
financial statements 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
December 4, 2012
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TOWN OF SOUTHOLD
SCHEDULE OF NEW YORK STATE TRANSPORTATION ASSISTANCE EXPENDED
Year ended December 31, 2011
NYSDOT Contract/Ref.
Program Title Number Expenditures
Consolidated Local Street and Highway Improvement
Program -Capital Reimbursement Component CHIPS $ 342,355
Total Expenditures of State Transportation Awards $ 342,355
See accompanying notes to Schedule of State Transportation Assistance Expended.
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TOWN OF SOUTHOLD
NOTES TO SCHEDULE OF NEW YORK STATE TRANSPORTATION ASSISTANCE EXPENDED
Year Ended December 31, 2011
Note A -General
The accompanying Schedule of New York State Transportation Assistance Expended of Town of
Southold, New York presents the activity of all financial assistance programs provided by the New
York State Department of Transportation.
Note B -Basis of Accounting
The accompanying Schedule of New York State Transportation Assistance 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 of Southold, New York does not have any subrecipients.
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TOWN OF SOUTHOLD
SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR NEW YORK STATE
TRANSPORTATION ASSISTANCE EXPENDED
Year ended December 31, 2011
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 New York 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.