Are controlled undead already counted in the CR of the caster? [duplicate]

So let's picture ourselves a pretty drow priestess of Lolth, CLR3 which would make her a CR4 creature.

Add to her entourage Cuddles, an Owlbear Skeleton, CR 2 according to the MM and "Useless lot", three former priestess apprentices, now Drow skeletons (we'll use the HUMAN skeleton for ease of use) CR 1/3 each all controlled with rebuke.

should i consider it a CR 4 or up the gains for a CR 5-6 encounter?

if she also raised/created undead and controlled them (assuming she was of a higher level) prior to meeting the group, would THAT change the CR?

Bottom line question: Would a lonely cleric, a cleric of the same level with rebuked undead and a cleric of the same level with both rebuked and created undead have the same CR?