A Hauppauge office of Samson Technologies Corp., a distribution unit of Hicksville-based Sam Ash Music Corp., is slated to close in October, an executive of the parent company said Thursday.

The division, which distributes audio and musical electronic equipment such as microphones and bass amplifiers, will lay off 26 workers, according to the executive and a state regulatory notice. The remaining 55 employees will be transferred to Hicksville.

The affected employees work in the warehouse or in quality control and product assembly, the state Worker Adjustment and Retraining Notification Act filing said.

The jobs will be shifted to a third-party warehousing operation in California, said the executive, David Ash, who is Sam Ash’s general counsel.

“We did a detailed analysis of our shipping expenses, and shipping from Long Island was much more expensive than shipping from California,” Ash said.

The company ships throughout the U.S. and to other countries, he said.

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Samson has a reputation for developing its own products. In 1980, in an era when headsets were attached to radios and televisions, Sam Ash started the unit to develop and sell wireless music devices. It introduced its first wireless microphone system that year, Samson’s website says.

In 2005, Samson introduced the first professional USB microphones to be used by musicians, broadcasters and podcast enthusiasts, its website says. Those microphones are plugged into personal computers and laptops.

The website also says Samson is noted for three brands of consumer and professional audio equipment: Samson Audio, Samson Wireless and Hartke.

“Over three decades, Samson has grown from a small two-person operation to a worldwide enterprise,” its website says.

The layoffs are effective Oct. 7, the WARN notice says.

New York’s WARN law requires companies with at least 50 full-time employees to notify workers at least 90 days before a mass layoff or closing.

CORRECTION: Samson Technologies Corp. will remain in business. The company will close an operation in Hauppauge. An earlier version of this story mischaracterized the status of Samson Technologies.