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HomeMy WebLinkAbout2012 NYS DOT TOWN OF SOUTHOLD NEW YORK STATE DEPARTMENT OF T NSPORTATION SINGLE AUDIT REPORT Year ended December 31, 2012 TABLE OF CONTENTS Page Independent Auditors' Repart on Compliance and Internal Controls over New York State Transportation Assistance Expended Based on an Audit of Financial Statements Performed in Aocordance 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 Casts for State Transportation Assistance Expended 6 -1- CERTIFIED PUBLIC ACCOUNTANTS IN EPE DENTAUDITORS'RE TON COMPLIANCEANDINTERNAt_ CONTROLS OVER NEW YORE STATE DEPARTMENT OF TRANSPORTATI~?N ASSISTANCE EXPENDED BASED ON AN AUDIT.OF FINANCIAL STATEMENT'S PERMORMED IN ACCORDANCE WITH GCIVERNMENTAUDlT1NG STANi)ARt7S Honorable Supervisor and Town Board Town of Sauthold Sauthold, New Yark Report on Compliance We have audited the Town of Southold, New York complianoe with the types of compliance requirements described in the Draft Park 43 of the New York State Codification of Rules and Regulations (NYCRR) that are applicable to the New Yark State transportation assistance program tested for the year ended December 31, 2012. The program tested is identified in the summary of audit results section of the accompanying schedule of findings and questioned costs. Management's Respansibility Management is responsible far camplianao with the requirements of laws, regulations, oonfiraats and grants applicable to its New York State transportation assistanoe programs. Auditors' Resbonsibility Our responsibility is to express an opinion an compliance for the Town of Southold, New York's program based on our audit of the types of cornpliar7ce requirements referred to above. We conducted our audit of compliance in aacordance with auditing standards generally accepted in the United States of Amerioa; the standards applicable to finanoial 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 48 require that we plan and perform the audit to obtain reasonable assurance about whether noncomplianoe with the types of compliance requirements referred to above that aould have a direct and material effeat on the New York State transportation assistanae program tested occurred. An audit includes exarnining, on a test basis, evidence about the Tawn of Southall, New York's compliance with those requirements and performing such ether procedures as we considered necessary in the cirournstanoes. We believe that our audit provides a reasonable basis for our opinion on compliance for the New York State transportation assistance program tested. Hawever, our audit does not pravide a legal determination on the Town of Southold, New York's complianoe. PERSarvaL seRVlcr=.rausrr=p novres. ALBRECHT, VIGGIANU, ZURECK & CUMRAN~ P.C;. 245 PARK AVEPdUE, 39TH FLOOR 25 BUFF-ULK COURT NEW YORK, NY 1C1E7 HAUPPAUGE, NY 1'~, 7t'S-3715 T 215 74?.1;)75 'T: fiat 134.95(}±) F, 6.31 G34 951fl - W WlY, 1VZCOIII INf"FVI'JI FNI'v,FfdHFH Uf UKB IMTtNhAl lONAt -2- Opinion on Compliance In our opinien, the Town of Southold, New York complied, in all material respects, with the types of compliance requirements referred to above that are direct and material to its New Ycrk State transportation assistance program tested for the year ended December 31, 2612. Report on Internal Control Over Compliance Management of the Town of Southold, New York is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit, we considered the Town of Southold, New York's internal control over compliance with the types of requirements that could have a direct and material effect on a New York State transportation assistance program, to determine the auditing procedures that are appropriate in the circumstances, for the purpose of expressing an opinion on compliance for the New York State transportation assistance program and to test and report on internal control over complianco in accordance with Draft Part 43 of NYCRR, 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's internal control over compliance. A deficiency in internal control over compliance 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 New York State program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance; suoh that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a New York State transportation assistance program will not be prevented or detected and corrected, on a timely basis. A significant deficiency in internal confrat over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a New York State program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. 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 materiaB weaknesses deficiencies or significant deficiencies. We did not identify any deficiencies in internal central over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Re ort on Schedule o€ State Trans ortation Assistance Ex ended Re aired to Draff Fart 48 cif NYCRR We have audited the financial statements of the governmental activities, the discretely presented component units, each major fund, and aggregate remaining fund information of the Town of Southold, New York as of and for the year ended December 31, 2012, and the related notes to the financial statements, which collectively comprise the Town of Southold, New York's basic financial statements. We issued our report thereon dated September 24, 2013, which contained a qualified opinion on those financial statements. 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 two of the 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 79.2°fo, 76.1°!°, and 78.9%, of the assets, net position, 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. _3_ Re art on Schedule of State Trans ortation Assistanoe Ex ended. Re aired b Draft, Part 43 of NYCRR (continued) The financial statements of the other five discretely presented component units, which represents 20.8°/a, 23.9%, and 21.1°!0, respectively, of the assets, net position, and revenues of the aggregate discretely presented component units were not audited as ofi the report date, nor were vre able to satisfy ourselves as to those financial activities by other auditing procedures. Purpose of this Report The purpose of this report on internaB control over compliance is solely to describe the scope of our testing of internal control and the results of that tasting based on the requirements of Draft Part 43 of NY}CORR. Accordingly, this report is not suitable for any other purpose. Hauppauge, New York September 24, 2013 -4- TOWN OF SOUTHOLD SCHEDULE OF STATE TRANSPORTATION ASSISTANCE EXPENDED Year ended December 31, 2012 NYSDOT ContracttRef. Program Title Number Ex endtures Consolidated Local Street and Highway Improvement Program -Capital Reimbursement Companent CHIPS $ 326,60~J Total Expenditures of State Transportation Awards $ 326,609 See aacampanying r7otes to Schedule of State Transportatian Assistance Expended. r~r TOWN aP saUTHOLD NQTES TO SCHEDULE C7F NEW YC7f2K STATE TRANSPC7RTATION ASSISTANCE EXPENDED Year Ended December 31, 2012 Note A -Generale The accompanying Schedule of New York State Transportation Assistance Expended of Town of Seuthold, New Ynrk presents the activity of all financial assistance programs provided by the New York State Department of Transportation. Note B -Basis off Accounting The acoompanying Schedule of New Ynrk State Transportation Assistance Expended is presented using the modified accrual basis of accounting. Note C -Indirect Costs There were ne indirect costs associated with any of these programs. Note D -Matching Casts Matching funds were provided in accordance with program requirements. Note E -Amounts Paid to 5abrecipients The Town of Sauthold, New Ynrk does not have any subrecipients. TOWN OF SOUTHOLD SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR NEW YORK STATE TRANSPORTATION ASSISTANCE EXPENDED Year ended Deoember 31, 2012 SUMMARY OF AUDIT RESULTS: In#ernal 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: Unmodified Summary of Audii 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 reparted.