HomeMy WebLinkAbout2025 (3) TOWN OF SOUTHOLD, NEW YORK
SCHEDULE OF NEW YORK STATE DEPARTMENT OF
TRANSPORTATION ASSISTANCE EXPENDED
Year Ended December 31, 2025
TABLE OF CONTENTS
Page
Independent Auditors' Report on Compliance for Each Major New York State Department
of Transportation Assistance Program and Report on Internal Control Over Compliance
Required by Title 17 of the New York State Codes, Rules and
Regulations, Chapter I, Part 43.......................................................................................... 1-3
Independent Auditors' Report on the Audit of the Schedule of New York State
Department of Transportation Assistance Expended as Required by Title 17
of the New York State Codes, Rules and Regulations, Chapter I, Part 43........................... 4-5
Schedule of New York State Department of Transportation Assistance Expended............... 6
Notes to Schedule of New York State Department of Transportation Assistance
Expended............................................................................................................................. 7
Schedule of Findings and Questioned Costs for New York State Department of
Transportation Assistance Expended................................................................................ 8
COW
OCONNOR
DAVIES
ACCOUNTANTS AND ADVISORS
Report on Compliance for Each Major New York State Department of Transportation Assistance
Program and Report on Internal Control Over Compliance Required by Title 17 of the New York
State Codes, Rules and Regulations, Chapter I, Part 43
Independent Auditors' Report
The Honorable Supervisor and Town Board
of the Town of Southold, New York
Report on Compliance for Each Major New York State Department of Transportation Assistance
Program
Opinion on Each Major New York State Department of Transportation Assistance Program
We have audited the Town of Southold, New York's (the "Town") compliance with the types of
compliance requirements identified as subject to audit in Title 17 of the New York State Codes,
Rules and Regulations, Chapter 1, Part 43 ("17 NYCRR Part 43') that could have a direct and
material effect on the Town's major New York State Department of Transportation ("NYSDOT")
assistance program for the year ended December 31, 2025. The Town's major NYSDOT assistance
programs are identified in the summary of auditors' results section of the accompanying schedule of
findings and questioned costs.
In our opinion, the Town complied, in all material respects, with the compliance requirements
referred to above that could have a direct and material effect on each of its major NYSDOT
assistance programs for the year ended December 31, 2025.
Basis for Opinion on Each Major New York State Department of Transportation Assistance
Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in
the United States of America ("GAAS"); the standards applicable to financial audits contained in
Government Auditing Standards issued by the Comptroller General of the United States
("Government Auditing Standards'); and the audit requirements of 17 NYCRR Part 43. Our
responsibilities under those standards and 17 NYCRR Part 43 are further described in the Auditors'
Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the Town and to meet our other ethical responsibilities, in
accordance with relevant ethical requirements relating to our audit. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on
compliance for each major NYSDOT assistance program. Our audit does not provide a legal
determination of the Town's compliance with the compliance requirements referred to above.
PKF O'CONNOR DAVIES,LLP
878 Veterans Memorial Highway, Fourth Floor, Hauppauge, NY 11788 I Tel:631.434.9500 I Fax:631.434.9518 I www.pkfod.com
PKF O'Connor Davies,LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or
liability for the actions or inactions on the part of any other individual member firm or firms.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the
design, implementation, and maintenance of effective internal control over compliance with the
requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements
applicable to the Town's NYSDOT assistance programs.
Auditors'Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the
compliance requirements referred to above occurred, whether due to fraud or error, and express an
opinion on the Town's compliance based on our audit. Reasonable assurance is a high level of
assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in
accordance with GARS, Government Auditing Standards, and 17 NYCRR Part 43 will always detect
material noncompliance when it exists. The risk of not detecting material noncompliance resulting
from fraud is higher than for that resulting from error; as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal control. Non-compliance with
the compliance requirements referred to above is considered material, if there is a substantial
likelihood that, individually or in the aggregate, it would influence the judgment made by a
reasonable user of the report on compliance about the Town's compliance with the requirements of
each major NYSDOT assistance program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and 17 NYCRR
Part 43, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material noncompliance, whether due to fraud or error, and
design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding the Town's compliance with the compliance
requirements referred to above and performing such other procedures as we considered
necessary in the circumstances.
• Obtain an understanding of the Town's internal control over compliance relevant to the audit
in order to design audit procedures that are appropriate in the circumstances and to test and
report on internal control over compliance in accordance with 17 NYCRR Part 43, but not for
the purpose of expressing an opinion on the effectiveness of the Town's internal control over
compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit and any significant deficiencies and material
weaknesses in internal control over compliance that we identified during the audit.
Report on 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 NYSDOT assistance program on a timely basis. A material weakness in internal
control over compliance is a deficiency, or a 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 NYSDOT 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 NYSDOT assistance 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.
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Report on Internal Control Over Compliance (continued)
Our consideration of internal control over compliance was for the limited purpose described in the
Auditors' Responsibilities for the Audit of Compliance section above and was not designed to identify
all deficiencies in internal control over compliance that might be material weaknesses or significant
deficiencies in internal control over compliance. Given these limitations, during our audit we did not
identify any deficiencies in internal control over compliance that we consider to be material
weaknesses, as defined above. However, material weaknesses or significant deficiencies in internal
control over compliance may exist that were not identified.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal
control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements
of 17 NYCRR Part 43. Accordingly, this report is not suitable for any other purpose.
P ` . + /Lj
PKF O'Connor Davies, LLP
Hauppauge, New York
September 30, 2026
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013PKF
6CONNOR
DAVIES
ACCOUNTANTS AND AMSORS
Report on the Audit of the Schedule of New York State Department of Transportation Assistance
Expended as Required by Title 17 of the New York State Codes, Rules and Regulations, Chapter I,
Part 43
Independent Auditors' Report
The Honorable Supervisor and Town Board
of the Town of Southold, New York
Opinion
We have audited the schedule of New York State Department of Transportation Assistance Expended as
Required by Title 17 of the New York State Codes, Rules and Regulations, Chapter 1, Part 43("17 NYCRR
Part 43') of the Town of Southold, New York (the "Town")for the year ended December 31, 2025, and the
related notes (the "Schedule").
In our opinion, the accompanying schedule of New York State Department of Transportation Assistance
Expended presents fairly, in all material respects, the expenditures of New York State Department of
Transportation Assistance Expended of the Town for the year ended December 31, 2025, in accordance
with accounting principles generally accepted in the United States of America.
Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States (Government Auditing Standards); and the audit
requirements of 17 NYCRR Part 43. Our responsibilities under those standards and 17 NYCRR Part 43
are further described in the Auditors' Responsibilities for the Audit of the Schedule section of our report.
We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance
with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our audit opinion.
Responsibilities of Management for the Schedule
Management is responsible for the preparation and fair presentation of the schedule in accordance with
accounting principles generally accepted in the United States of America and for the design,
implementation, and maintenance of internal control relevant to the preparation and fair presentation of
the schedule that is free from material misstatement, whether due to fraud or error.
PKF O'CONNOR DAVIES,LLP
878 Veterans[Memorial Highway,41h Floor, Hauppauge,NY 11788 1 Tel:631.434.9500 1 Fax:631.434.9518 I www.pkfod.com
PKF O'Connor Davies,LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability
for the actions or inactions on the part of any other individual member firm or firms.
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Auditors' Responsibilities for the Audit of the Schedule
Our objectives are to obtain reasonable assurance about whether the schedule as a whole is free from
material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our
opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and
therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing
Standards, and 17 NYCRR Part 43 will always detect a material misstatement when it exists. The risk
of not detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of
internal control. Misstatements are considered material if there is a substantial likelihood that,
individually or in the aggregate, they would influence the judgment made by a reasonable user based
on the schedule.
In performing an audit in accordance with GAAS, Government Auditing Standards, and 17 NYCRR
Part 43, we
• exercise professional judgment and maintain professional skepticism throughout the audit.
• identify and assess the risks of material misstatement of the schedule, whether due to fraud or
error, and design and perform audit procedures responsive to those risks. Such procedures
include examining, on a test basis, evidence regarding the amounts and disclosures in the
schedule.
• obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the Town's internal control. Accordingly, no such opinion is expressed.
• evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
schedule.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit, significant audit findings, and certain internal control-related
matters that we identified during the audit.
L
PKF O'Connor Davies, LLP
Hauppauge, New York
September 30, 2026
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TOWN OF SOUTHOLD, NEW YORK
SCHEDULE OF NEW YORK STATE DEPARTMENT OF
TRANSPORTATION ASSISTANCE EXPENDED
Year Ended December 31, 2025
Program Title Contract Number Expenditures
Non-Federal Programs:
Consolidated Local Street
and Highway Improvement Program (CHIPS)
Capital Component 0707.90 $ 705,893
PAVE-NY Program 0707.90 137,622
POP-Pave Our Potholes 0707.90 96,443
Extreme Winter Recovery Program (EWR) 0707.90 127,211
State Touring Route Program (STR) 0707.90 84,912
DOT01-K-007605-0913.27&
Airport Improvement Program DOT01-K-007605-0913.28 128,579
Total New York State Department of Transportation Assistance Expended $ 1,280,660
See notes to schedule of New York State Department of Transportation Assistance Expended.
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TOWN OF SOUTHOLD, NEW YORK
NOTES TO SCHEDULE OF NEW YORK STATE DEPARTMENT OF
TRANSPORTATION ASSISTANCE EXPENDED
Year Ended December 31, 2025
Note 1
A—General
The accompanying Schedule of New York State Department of Transportation Assistance Expended of
the Town of Southold, New York ("Town") presents the activity of all financial assistance programs
provided by the New York State Department of Transportation.
B—Basis of Accounting
The accompanying Schedule of New York State Department of Transportation Assistance Expended is
presented using the modified accrual basis of accounting. The information in this schedule is presented
in accordance with the requirements of Title 17 of the New York Codes, Rules and Regulations,
Chapter I, Part 43. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the basic financial statements of the Town.
C—Indirect Costs
There were no indirect costs associated with the reported expenditures.
D—Matching Costs
Matching costs, i.e. the Town's share of certain program costs, are not included in the reported
expenditures.
E—Amounts Paid to Subrecipients
The Town does not have any subrecipients for New York State Department of Transportation
Assistance Expended.
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TOWN OF SOUTHOLD, NEW YORK
SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR NEW YORK STATE DEPARTMENT
(]F TRANSPORTATION ASSISTANCE EXPENDED
Year Ended December 31. 2O25
SectionU - Smmmmmary of Auditors' Results:
Internal control over New York State Department of Transportation Assistance Expended:
Material weokneso/eo\ identified? Yea )( No
Significant deficiency U8S\ identified
not considered tobm material weaknesses? `yea }( No
Type Of auditors' report issued ODcompliance
for programs tested: Unmodified
Any audit findings that are required tObereported
in accordance with Title /7Of the New York Codes,
Rules and Regulations, Chapter/, Part 43: Yea }{ None reported
Identification of New York State Department of Transportation Assistance Program tested:
Grant No. Program
0707.80 Consolidated Local Streets and Highway Improvement Program
(^{}H|PG'') Capital Reimbursement Component
Section U1 —Compliance Findings and Questioned Costs:
Current Year
None noted.
Prior Year
None noted.
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