Own payroll-related internal controls over financial reporting, including segregation of duties, payroll approval, system access, master-data changes, interfaces, reconciliations, and supporting documentation; partner with internal and external auditors to test controls and remediate deficiencies. Oversee timecard review, labor-hour capture, project job costing, certified-payroll submissions, payroll audits, discrepancy resolution, records retention, and coordination with field operations, project teams, unions, and compliance personnel.