Suffolk County is a charter form of government governed by an elected 18-member County Legislature and administered by an elected County Executive. The accompanying financial statements present the government and its component units, entities for which the government is considered to be financially accountable. The Governmental Accounting Standards Board (GASB) has set forth criteria to be considered in determining financial accountability. These criteria include the County appointing a voting majority of an organization's governing body and (1) the ability of the governing body to impose its will on that organization or (2) the potential for the organization to provide specific financial benefits to or impose specific financial burden on the County. Blended component units, although legally separate entities, are in substance, part of the government's operations. Discretely presented component units are reported in a separate column in the government-wide financial statements to emphasize that they are legally separate from the government. BASIS OF ACCOUNTING OF BASIC FINANCIAL STATEMENTS The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements (except that agency funds have no measurement focus). Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For the County, available is defined as expected to be received within sixty days of fiscal year-end except for expenditure-driven grant revenues, which are considered available if collected within one year of the fiscal year-end. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, sales and use tax, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government. BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards (the SEFA) presents the activity of federal financial assistance programs administered by the County of Suffolk, New York (the County), a financial reporting entity as defined in Note 1 to the County's general purpose financial statements. All federal financial assistance passed through other government agencies is included in the SEFA, except those federal expenditures of Suffolk County Community College (the College), a component unit, as the College engaged other auditors to perform an audit in accordance with 2 CFR Part 200. BASIS OF ACCOUNTING The accompanying SEFA of the County are presented on the accrual basis of accounting except for Disaster Grants - Public Assistance (Presidentially Declared Disasters) (Assistance Listing No. 97.036). In accordance with 2 CFR Part 200 Appendix XI, expenditures of federal Disaster Grants (Assistance Listing No. 97.036) are reported on the SEFA when (1) FEMA has approved the non-Federal entity's Project Worksheet (PW) and (2) the non-Federal entity has incurred the eligible expenditures.
The County has not elected to use the 10% de minimis indirect cost rate.
The County is in receipt of federal financial assistance programs that did not result in cash receipts or disbursements, termed "non-monetary programs". During the year ended December 31, 2024, the County distributed $18,458,340 worth of WIC Food Checks and WIC Special Formula Food Instruments to eligible participants in the Special Supplemental Food Program for Women, Infants and Children, WIC (Assistance Listing No. 10.557). Additionally, the HOME Investment Partnership Grant (Assistance Listing No. 14.239) contains an outstanding loan balance of $1,110,000. Included in this balance is a $660,000 loan made to Artspace in 2011 and a $450,000 loan to GGV Three Mile Harbor in 2024. These interest free loans, have a 30-year life, and continuing compliance requirements. Assistance Listing Number Program Name Beginning Balance at January 1, 2024 Interest Outstanding Balance at December 31, 2024 14.239 HOME Investment Partnership $660,000 $0 $660,000 14.239 HOME Investment Partnership $450,000 $0 $450,000
The regulations and guidelines governing the preparation of federal and state financial reports vary by state and federal agency and among programs administered by the same agency. Accordingly, the amounts reported in the federal and state financial reports do not necessarily agree with the amounts reported in the accompanying SEFA, which is prepared as explained above.
The Low-Income Home Energy Assistance Program (HEAP) total includes $20,992,166 in payments made by the NY Office of the State Comptroller on behalf of Suffolk DSS through the NYS Office of Temporary and Disability Assistance (Assistance Listing No. 93.568).
For the year ended December 31, 2024, amounts provided to subrecipients totaled $12,584,493 and are listed by program on the SEFA.
During the year ending December 31, 2024, the County maintained program income and recaptured funds as follows: In fiscal year 2024, the County generated and expended program income in the Federal Transit Formula Grant (Assistance Listing No. 20.507) totaling $440,544. Additionally, the Community Development Block and Entitlement Grant (Assistance Listing No. 14.218) maintained its program income balance of $23,800; however, this program did not generate nor expend any funds in 2024. Finally, the County maintained a balance of recaptured funds totaling $409,798, received additional recapture funds totaling $2,800, and expended recaptured funds totaling $355,198 for the HOME Investment Partnership Program (Assistance Listing No. 14.239). Recaptured fund expenditures include $14,000 to the Down Payment Assistance Program and $341,198 toward the 30-year loan to GGV Three Mile Harbor.
The following is a glossary of pass-through grantor acronyms which may be used in the SEFA: Acronym Agency HRI Health Research, Inc. NEHA National Environmental Health Association NYC POLICE New York City Police Department NYMTC New York Metropolitan Transit Council NYS DCJS New York State Division of Criminal Justice Services NYS DEC New York State Department of Environmental Conservation NYS DHSES New York State Division of Homeland Security & Emergency Services NYS DOH New York State Department of Health NYS DOH – OASAS New York State Department of Health – Office of Addiction Services & Supports NYS DOH – OMH New York State Department of Health – Office of Mental Health NYS DOL New York State Department of Labor NYS DOT New York State Department of Transportation NYS EFC New York State Environmental Facilities Corporation NYS GTSC New York State Governor’s Traffic Safety Committee NYS GTSC/DWI New York State Governor's Traffic Safety Committee / New York State STOP DWI Foundation NYS HCR NYS Homes & Community Renewal NYS HTFC New York State Housing Trust Fund Corporation (RHC Division) NYS OFA New York State Office for the Aging NYS OTDA New York State Office of Temporary and Disability Assistance NYS OVS New York State Office of Victim Services NYS PRHP NYS Office of Parks, Recreation and Historic Preservation NYS UCS New York State Unified Court System RGCC Rosamond and Gifford Charitable Corporation UWLI United Way of Long Island
The Schedule of Expenditures of Federal Awards includes prior period expenditures totaling $3,892,070. The prior period expenditures are as follows: Program Name Department Assistance Listing Number Amount Special Supplemental Nutrition (Food) Program for Women, Infants, and Children 2023 (WIC) HSV 10.557 $ 107 Community Development Block and Entitlement Grants CDV 14.218 115,644 COVID-19: Economic Development Initiative, Community Project Funding, and Miscellaneous Grants EDP 14.251 210,245 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program – Project DOVE PRO 16.590 91,809 Edward Byrne Memorial Justice Assistance Grant Program - Edward Byrne JAG 22 PRO 16.738 9,308 Paul Coverdell Forensic Sciences Improvement Grant Program MED 16.742 3,870 Equitable Sharing Program - Federal Forfeiture Funds POL 16.922 2,258 Equitable Sharing Program - Federal Forfeiture Funds DIS 16.922 25,000 WIOA Cluster LAB 17.258, 17.259, & 17.278 420,223 Recreational Trails Program EDP 20.219 3,736 Highway Planning and Construction DPW 20.205 230,667 National Priority Safety Programs – NYS Highway Safety Program 2023-2024 MED 20.616 8,972 Equitable Sharing - Federal Forfeiture Funds SHF 21.016 5,000 Equitable Sharing - Federal Forfeiture Funds DIS 21.016 38,580 COVID-19: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) EXE 21.027 2,686,894 National Estuary Program FY 21 HSV 66.456 14 Maternal and Child Health Services Block Grant to the States - Childhood Lead Poisoning Prevention 23 HSV 93.994 2,185 Maternal and Child Health Services Block Grant to the States - Children with Special Health Care Needs 23 HSV 93.994 36,903 Homeland Security Grant Program - Urban Area Security Initiative 2020 (UASI) MED 97.067 230 Homeland Security Grant Program - Urban Area Security Initiative 2020 (UASI) FRE 97.067 62 Homeland Security Grant Program - Urban Area Security Initiative 2021 (UASI) MED 97.067 248 Homeland Security Grant Program - State Homeland Security Program 2021 (SHSP) FRE 97.067 9 Homeland Security Grant Program - State Homeland Security Program 2023 (SHSP) FRE 97.067 106