Suffolk County, NY
 
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Suffolk County Legislature as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
County budget and capital program — See Charter Art. IV; Admin. Code Art. IV.
Finances — See Ch. 86.
[Adopted 1-7-2003 by Res. No. 9-2003 (Ch. 639, Art. I, of the 1985 Code)]

§ 952-1 Conditions for implementing budget transactions.

[Amended 3-11-2003 by Res. No. 144-2003]
A. 
No revenue budget (RB), transfer budget (TB), or expense budget (EB) may be unilaterally implemented by any County employee or contract consultant in a manner or in an amount which is inconsistent with duly authorized appropriations contained in the pertinent adopted annual County Operating Budget, as modified via duly enacted resolution of the County of Suffolk or executive transfer pursuant to § C4-27 of the Suffolk County Charter or § A4-11 of the Suffolk County Administrative Code in accordance with the provisions contained therein, exclusive of the Suffolk County Community College, nor shall any such RB, TB, or EB be implemented under any circumstances without:
(1) 
Approval by an Executive Supervisor prior to submission to the County Department of Audit and Control for review of any such transactions in excess of $10,000;
(2) 
The written or electronic consent of the Suffolk County Comptroller, Chief Deputy Comptroller, Deputy Comptroller, or his or her designee; and
(3) 
A notation by the County Executive's Budget Office in the IFMS system setting forth the rationale for the creation of the RB, EB, or TB.
B. 
Exceptions. TB, RB, and EB transactions of $10,000 or less:
(1) 
Shall not require the approval set forth in Subsection A(1) above; and
(2) 
Shall require the notation set forth in Subsection A(3) above.

§ 952-2 Duties of Department of Audit and Control.

[Added 3-11-2003 by Res. No. 144-2003]
The Suffolk County Department of Audit and Control shall:
A. 
Develop a standard monthly CRYSTAL report listing all TB transactions for review and approval by the County Department of Audit and Control for unusual items on a monthly basis;
B. 
Develop a standard monthly CRYSTAL report listing all EB transactions for review and approval of all such posted transactions by the County Department of Audit and Control on a monthly basis; and
C. 
Develop written procedures to perform an independent review of all EB transactions covered by this article prior to posting into the IFMS system so as to ensure that all EB transactions are proper and consistent with the related appropriation or funding resolution or budget transfer.

§ 952-3 Applicability.

This article shall apply to all actions occurring on or after the effective date of this article.

§ 952-4 Review of and report on policies and procedures by County Auditors.

The Suffolk County Joint Audit Committee is hereby authorized and empowered, under § C4-34 of the Suffolk County Charter, to direct the County Auditors to review the issue of the use of RBs, TBs, and EBs and prepare a written report analyzing and evaluating the Suffolk County policy and procedures and the fiscal and financial impact of using such electronic modifications to the annual adopted Operating Budget through the IFMS system and make recommendations to implement measures to safeguard the integrity of the IFMS system and shall expeditiously file said report with the County Executive and each member of the County Legislature.

§ 952-5 Penalties for failure to comply.

Failure to comply with the provisions of the § 952-1 of this article shall constitute grounds for a disciplinary hearing, termination of employment, or removal from office, as the case may be, for the individual responsible for such violation, subject to the provisions of § 75 of the New York Civil Service Law, § C23-9 of the Suffolk County Charter, and all such rules governing due process proceedings as may be applicable under federal, state, or local law.