[Amended 12-28-1972 by L.L. No. 1-1973; 2-27-1973 by L.L. No.
7-1973; 9-11-1975 by L.L. No. 18-1975; 8-17-1993 by L.L. No.
27-1993; 6-17-2014 by L.L. No. 32-2014]
A.
There shall be a Department of Audit and Control, the head of which
shall be the County Comptroller. The Comptroller shall be elected
from the County at large. His or her term of office shall be four
years from and including the first day of January next following his
election. He or she shall be the chief fiscal officer of the County.
The County Comptroller shall appoint a Chief Deputy County Comptroller
and a Deputy County Comptroller, both of whom shall possess the powers
and perform the duties of the Comptroller, and, within the appropriation
therefor, all other officers and employees of the Department as may
be necessary.
B.
No person shall serve as County Comptroller for more than 12 consecutive
years.
The County Comptroller shall:
A.
Except as otherwise expressly provided in this Charter, have all
the powers and perform all the duties conferred or imposed upon a
county comptroller or the chief fiscal officer of a county under the
County Law, and have charge of the administration of all the financial
affairs of the County.
[Amended 6-17-2014 by L.L. No. 32-2014]
B.
Examine, audit and verify all books, records and accounts kept by
the various administrative units, departments, offices or officials
paid from County funds, institutions and other agencies of the County,
including bond and note registers and trust accounts, and the accrual
and collection of all County revenues and receipts, and for this purpose
have access to all such books, records and accounts at any time.
C.
Prescribe the form of receipts, vouchers, bills or claims to be filed
by all departments, institutions, offices and agencies of the County.
D.
Examine and approve for payment all contracts, purchase orders and
other documents by which the County incurs financial obligations,
having ascertained before approval that moneys have been duly appropriated
or provided for and allotted to meet such obligations and will be
available when such obligations shall have become due and payable,
and record such obligations and encumbrances of the respective appropriations
from which such obligations are to be paid.
E.
Audit and approve all bills, invoices, payrolls and other evidences
of claims, demands or charges against the County or any County district
and determine the regularity, legality and correctness of the same.
F.
Submit monthly reports to the County Legislature in such form and
detail and at such other times as may be prescribed by the County
Legislature.
G.
Be the auditing authority of the County.
H.
Prescribe such methods of accounting for the County and other units
of the local government of the County as he may deem necessary, provided
that the same shall have been approved by the County Executive and
the State Comptroller.
I.
Perform such other duties pertaining to the financial affairs of
the County as may be directed by the County Legislature, by the County
Executive or by any law or by any fiscal officers of the state authorized
so to do by law.
J.
Solicit requests for proposals by any interested qualified individuals,
companies, partnerships, corporations, associations and/or joint ventures
offering or providing services to perform refundings, refinancings
and/or similar borrowings for existing County debt each time a proposal
to refund or refinance existing County debt is formally introduced
or submitted by any elected official of the County of Suffolk for
formal action.
[Added 3-24-1987 by L.L. No. 21-1987]
(1)
As a condition precedent to the solicitation of such proposals, the
County Comptroller shall develop written specifications, time limitations
and criteria to be disseminated as widely as is possible within the
pertinent financial markets and financial communities, with copies
to be filed with the County Executive and the Clerk of the County
Legislature for legislative distribution for each such proposal to
refund or refinance existing County debt.
(2)
After the proposals are submitted in writing to the County Comptroller
in conformity with such specifications and criteria, the County Comptroller
shall prepare a written evaluation and analysis of the effect and
financial, economic or fiscal impact of such proposals and submit
the same to the Legislative Budget Review Office and the County Executive.
(3)
No action may be taken to approve or disapprove any such proposal
to refund or refinance existing County debt unless and until all of
the provisions of this subsection have been literally complied with.
(4)
Any agreement or understanding between any of the above-named parties
who are offering, providing, introducing or submitting competing proposals
to refinance or refund existing County debt, which agreement provides
for the splitting, sharing, dividing or allocation of fees or compensation
generated by the consummation of such refinancing or refunding, shall
first be submitted to the Budget Committee of the Suffolk County Legislature,
or its successor, for preliminary approval of such agreement by a
vote of at least a majority of the entire membership of such Committee
prior to any action by the County Legislature on the final refunding
or refinancing proposal.
K.
[1]Conduct audits biennially on asset forfeiture funds held
by the Suffolk County Police Department, the Suffolk County District
Attorney, the Suffolk County Probation Department and the Suffolk
County Sheriff's Office. The audits shall include an examination and
verification of all books, records and accounts pertaining to asset
forfeiture funds and shall provide a written determination of the
regularity, legality and correctness of appropriations and expenditures
made in connection with such funds. The audit report shall include,
but not be limited to, a detailed accounting as to:
[Added 3-7-2017 by L.L.
No. 6-2017]
(1)
The statute under which assets and funds were received by the County;
(2)
The amount of funds retained by the County;
(3)
(Reserved)
(4)
The County agencies which received the local share of such forfeited
assets; and
(5)
An itemization of the expenditures of the County portion of such
forfeited funds and the local County agencies through which such expenditures
were made.
L.
(Reserved)[2]
[2]
Editor's Note: Former Subsection L, regarding the purchasing
and procurement of supplies, materials and vehicles, added 1-3-1995 by L.L. No.
14-1995, was repealed 6-9-2020 by L.L. No. 23-2020. For current provisions, see the Administrative Code. Former Subsections M through V, regarding surplus and obsolete County property, storing and procurement of office supplies, use of recycled paper and source-separation of waste, added 1-3-1995 by L.L. No. 14-1995, which immediately followed this subsection, were repealed 12-5-2000 by L.L. No. 1-2001. See now § C8-4.
M.
Receive and have custody of all public funds belonging to or handled
by the County.
[Added 6-17-2014 by L.L.
No. 32-2014]
N.
Collect all taxes, assessments, license fees and other revenues of
the County or for whose collection the County is responsible, except
those payable by law to the County Clerk or Sheriff.
[Added 6-17-2014 by L.L.
No. 32-2014]
O.
Deposit all funds coming into his hands in such depositories as may
be designated by resolution of the County Legislature or, if no such
resolution is adopted, then as designated by the County Executive,
subject to the requirements of law as to depositories and depositories'
undertakings.
[Added 6-17-2014 by L.L.
No. 32-2014]
P.
Have the custody, investment and management of any sinking funds
provided for the payment or redemption of County debts.
[Added 6-17-2014 by L.L.
No. 32-2014]
Q.
Submit to the County Legislature annually, as required by law, a
complete financial statement containing a general balance sheet for
the County, and at such other times as may be required by the County
Legislature.
[Added 6-17-2014 by L.L.
No. 32-2014]
R.
Perform such other duties pertaining to the financial affairs of
the County as may be directed by the County Legislature, by the County
Executive, by any law or by any fiscal officers of the state authorized
to do by law.
[Added 6-17-2014 by L.L.
No. 32-2014]
[Added 4-23-1985 by L.L. No. 12-1985]
A.
If the office of County Comptroller becomes vacant other than by
expiration of term, the vacancy shall be filled for the unexpired
term at the first general election at which the vacancy may be filled.
B.
Until the vacancy is filled by election as hereinabove provided,
the vacancy shall be filled by appointment of a qualified person by
the County Executive with the approval of the County Legislature.
[Added 3-1-1988 by L.L. No. 16-1988]
A.
Each audit prepared by the Department of Audit and Control or by
any independent auditor on behalf of the County of Suffolk shall be
filed with each member of the Suffolk County Legislature within 30
days after the completion of such report.
B.
Within 90 days after public release of such audit by the Department
of Audit and Control or by any independent auditor on behalf of the
County of Suffolk, the department head or elected official in charge
of the department, agency, board or other governmental entity which
was the subject matter of such audit shall appear before the committee
of the Suffolk County Legislature having primary jurisdiction over
such department, agency, board or governmental entity for the purpose
of explaining what actions have been taken to implement the recommendations,
if any, of said auditor. If no steps have been taken to implement
such recommendations or if no such recommendations have been implemented,
then such department head or elected official shall give an explanation
as to why such recommendations have not been implemented.
C.
The Chairman of the pertinent legislative committee shall schedule
such hearings as shall be necessary to fully explore and evaluate
the results of such audits and the status of such recommendations
and suggestions.
