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Home My WebLink About2013 NYS DOT • TOWN OF SOUTHOLD NEW YORK STATE DEPARTMENT OF • TRANSPORTATION SINGLE AUDIT REPORT Year ended December 31, 2013 • • • RECEIVED • LOQ+ Southold Town Clerk • i • TABLE OF CONTENTS Page • Independent Auditors' Report on Compliance and Internal Controls over New York State Department of Transportation Assistance Expended Based on an Audit of Financial Statements Performed in Accordance with Government AuditingStandards............................................................................................................. 1-3 • Schedule of New York State Transportation Assistance Expended ..................................... 4 Notes to Schedule of New York State Transportation Assistance Expended ....................... 5 Schedule of Findings and Questioned Costs for New York State Transportation Assistance Expended.................................................................................... ... 6 • • • • • • • • - 1 - • CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND INTERNAL 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 Report on Compliance for Each Maior Transportation Program We have audited the Town of Southold, New York's compliance with the types of compliance requirements described in Draft Part 43 of the New York State Codification of Rules and Regulations (NYCRR) that could have a direct and material effect on the New York State transportation assistance program tested for the year ended December 31, 2013. The program tested is identified in the summary of audit results section of the accompanying schedule of findings and questioned costs. • Management's Responsibility Management is responsible for comp!iance with the requirements of laws, regulations, contracts and grants applicable to its New York State transportation assistance programs. Auditors' Responsibility Our responsibility is to express an opinion on compliance for the Town of Southold, New York's program based on our audit of the types of compliance requirements referred to above. 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 on compliance for the New York State transportation assistance program tested. However, our audit does not provide a legal determination on the Town of Southold, New York's compliance. -- PERSONAL SERVICE.TRUSTED ADVICE. ALBRECHT,VIGGIANO,ZURECK&COMPANY, P.C. — 245 PARK AVENUE, 39TH FLOOR 25 SUFFOLK COURT NEW YORK, NY 10167 HAUPPAUGE, NY 11788-3715 T. 212.792.4075 T. 631.434.9500 F: 631.434.9518 www.avz.com INDEPENDENT MEMBER OF BKR INTERNATIONAL • - 2 - Opinion on Each Manor State Transportation Program In our opinion, the Town of Southold, New York complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on its New York State transportation assistance program tested for the year ended December 31, 2013. 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 • compliance 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; such 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 control 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 material weaknesses deficiencies or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Report on Schedule of State Transportation Assistance Expended Required by Draft Part 43 of 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, 2013, 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, 2014, which contained a modified 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 79.1%, 75.7%, and 78.7%, 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 - Report on Schedule of State Transportation Assistance Expended Required by Draft Part 43 of NYCRR (continued) • The financial statements of the other five discretely presented component units, which represents 20.9%, 24.3%, and 21.3%, respectively, of the assets, net position, 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. Purpose of this Report The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control and the results of that testing based on the requirements of Draft Part 43 of NYCRR. Accordingly, this report is not suitable for any other purpose. va Hauppauge, New York September 24, 2014 • • • • • • • - 4 - TOWN OF SOUTHOLD SCHEDULE OF NEW YORK STATE TRANSPORTATION ASSISTANCE EXPENDED • Year ended December 31, 2013 NYSDOT Contract/Ref. • Program Title Number Expenditures Consolidated Local Street and Highway Improvement Program - Capital Reimbursement Component CHIPS $ 422,755 • Total Expenditures of State Transportation Awards $ 422,755 • • • • • • • See accompanying notes to Schedule of State Transportation Assistance Expended. • - 5 - TOWN OF SOUTHOLD NOTES TO SCHEDULE OF NEW YORK STATE TRANSPORTATION ASSISTANCE EXPENDED Year Ended December 31, 2013 • Note A— General The accompanying Schedule of New York State Transportation Assistance Expended of the primary government of the Town of Southold, New York presents the activity of all financial assistance • programs provided by the New York State Department of Transportation for the year ended December 31, 2013. 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. • • • • • • - 6 - TOWN OF SOUTHOLD SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR NEW YORK STATE • TRANSPORTATION ASSISTANCE EXPENDED Year ended December 31, 2013 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: Unmodified 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. • • • • •