Let $R$ be a commutative ring with $1_R$ and let $$ S = \biggl\{ \begin{pmatrix} a & b \\ 0 & c \end{pmatrix} \;\Biggm| \; a,b,c \in R \;\biggr\}. $$
If $s = \begin{pmatrix} a & b \\ 0 & c \end{pmatrix} \in S$, is it true that $$ s \in U(S) \iff \det(s) \in U(R)? $$
My instinct says it isn't but I cant find an example so I can make my mind right.
I assume that by $U(S)$, and $U(R)$ you mean the invertible elements of the ring? This statement is true. Take $s\in U(S)$, there is some $s^{-1}$ such that $ss^{-1}= \text{Id}$. Taking determinants $$ \det(s)\det(s^{-1})=1_R, $$ thus $\det(s)\in U(R)$. Conversely, suppose $\det(s)= ac\in U(R)$, then there is some $d\in R$ such that $acd=1_{R}$. Let $$ t= \begin{pmatrix}cd & -bd\\ 0 & ad\end{pmatrix}. $$ It's easy to see that $$ st= \begin{pmatrix}acd & -abd+abd\\ 0 & cad\end{pmatrix}= \begin{pmatrix}1_R & 0\\ 0 & 1_R\end{pmatrix}. $$