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 - Accounting Services
Special Appropriations Unit
The Appropriations Unit is responsible for overseeing a number of
activities essential to the County, as well as reviewing and approving
payment vouchers for all County departments.
The CAFR Unit is responsible for presenting the County's financial
position. This is accomplished each year by preparing the Comprehensive
Annual Financial Report (CAFR) and the NYS Annual Report. These
reports are due June 30th and April 30th respectively, for the preceding year
ending December 31. In addition, the Unit prepares the County's Popular
Annual Financial Report (PAFR).
The IFMS Unit's top priority is to maintain data integrity of the Integrated
Financial Management System (IFMS). This function is performed on a
daily, monthly and annual basis. This integrity includes both the general
ledger and budget activity.
The Audit Division performs audits and investigations of contract agencies and
county operations. The Unit 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.
The payroll Division is responsible for processing the payroll for over 10,000 full
time, part time and seasonal employees of the County.
The Municipal Finance Unit prepares the issuance of Bonds and Notes for
traditional Capital and Cash Flow borrowings