Audit & Control

Our Department

The Department of Audit & Control is headed by the County Comptroller. The Comptroller is an elected official, and as the Chief Fiscal Officer of the County has the authority to examine, audit and verify all books, records and accounts kept by various administrative units, departments offices or officials paid from County funds. As the auditing authority of the County, the Comptroller must verify, approve and process the County's payroll, and examine and approve for payment all contracts, purchase orders and other documents by which the County incurs financial obligations. The Comptroller also has full responsibility for compliance and issuance of the verified financial statements for Suffolk County for each fiscal year.

Department of Audit and Control Divisions

Administration

The Administration Division is in charge of Freedom of Information Law requests for records, and handles the review, approval and cataloging of procurement checklists. This Division houses the Municipal Finance Unit and the Information Technology Unit.

  • Municipal Finance Unit - The Municipal Finance Unit prepares the issuance of Bonds and Notes for traditional Capital and Cash Flow borrowings.
  • Information Technology Unit - The Information Technology (IT) Unit is responsible for the procurement, installation and maintenance of the Department's hardware and virtual desktops infrastructures, and financial software applications. Further, the IT Unit's top priority is the mitigation of the risk of cyber attacks upon the aforementioned Department's infrastructure and applications to protect confidential financial information.

Accounting Services Division

  • Accounts Payable Unit - The Accounts Payable Unit reviews and approves payment vouchers for all County departments, and is responsible for auditing Electronic Benefits issued to clients and vendors.
  • Financial Reporting Unit - The Financial Reporting Unit is responsible for presenting the County’s financial position. This is accomplished each year by preparing the Annual Comprehensive Financial Report (ACFR), the Popular Annual Financial Report (PAFR) and the NYS Annual Report. The Unit is also in charge of maintaining the data integrity of the Integrated Financial Management System.
  • Payroll Unit - The Payroll Unit is responsible for processing payroll for over 10,000 full time, part time and seasonal employees of the County. In addition, this unit is responsible for reporting all necessary payroll information to the NYSLRS, NYS Taxation and Finance and the IRS.

Audit Division

  • The Audit Division performs audits and investigations of contract agencies and county operations. The Division also complies with all legislative request for audits and all requests made by other county officials. Audits are conducted in accordance with Government Auditing Standards.

Finance & Taxation Division

  • Administration Unit - The Administration Unit reviews and journalizes all property tax accounting. This unit enforces the registration, collection, tracking, and distribution of Hotel/Motel taxes in accordance with the Suffolk County Hotel Motel Occupancy Tax Law (Chapter 523-9 of the Suffolk County Code) and NYS Tax Law 1202-O. Additionally, the Administration Unit handles court & trust and bankruptcy matters.
  • Property Tax Services Unit - The Property Tax Services Unit collects and documents payments of delinquent property taxes. The unit also administers the County’s tax lien sale and tax deed undertakings, and administers, bills, and recounts properties covered by bankruptcy proceedings. It processes tax refunds approved in Supreme Court by Certioraris, Small Claims, Assessment Review proceedings and resolutions approved by the County Legislature. The Property Tax Services Unit is responsible for the record-keeping of approximately one-hundred-thirty-five parcels designated by the Suffolk County Landbank Corporation for potential tax liens transfer; this responsibility includes the monitoring of payments, arrangements, sale of properties, and direct collaboration with the Landbank Corporation to maintain property owners’ rights.
  • Cash Management Unit - The Cash Management Unit administers the hundreds of bank accounts maintained by the County. This unit manages investment of all County funds and ensures proper collateralization by depositories in accordance with the County’s adopted investment policy and New York State Law. The staff of Cash Management monitors daily bank balances, reconciles bank statements and initiates thousands of electronic transactions per year. The unit is responsible for funding the County’s operating, payroll, social services, debt service and custodial disbursements in conjunction with incoming receipts of sales tax, property taxes, Federal/State aid, and departmental revenues.