WOODBURY - Former Suffolk County Executive Steve Levy is accused of unethical behavior in a scathing grand jury report released today, according to sources. The report says an unidentified top Suffolk County official used an ethics commission both as a "political sword" to attack enemies and a "political shield" to authorize questionable conduct. State law bars the grand jury from naming the official, but sources tell News 12 Long Island that it is Levy.Suffolk County District Attorney Tom Spota released the 56-page report following a two-year investigation. It alleges corruption in Suffolk's former Ethics Commission, a panel responsible for deciding if officials' conduct was acceptable or unethical.The panel allegedly did Levy's bidding to help his wife's firm score county contracts and to make the former executive's opponents look bad. The report calls the behavior "questionable" and wrong, but not criminal.In a statement, Levy denied any wrongdoing and argued that the report is an attack construed by his political opponents.