[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 performance audits of the 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 at least once every three fiscal years. The standards applicable to these audits will be in accordance with generally accepted government auditing standards as promulgated by the Comptroller General of the United States.
In instances where the asset forfeiture funds maintained a balance of $50,000 or less during the fiscal period to be audited, a limited scope review will be conducted in lieu of an audit.
[Added 3-7-2017 by L.L. No. 6-2017; amended 7-30-2024 by L.L. No. 29-2024]
[1]
Editor's Note: Former Subsection K, regarding enrollment in retirement and health insurance plans, added 9-25-1990 by L.L. No. 40-1990, was repealed 12-5-2000 by L.L. No. 2-2001. See now § C6-2.
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.