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DISTINGUISHING FEATURES OF THE CLASS
The work involves responsibility for performing professional and supervisory work in pre-auditing payroll transactions and payroll file maintenance in the centralized payroll pre-audit unit of the Comptroller's Office. The incumbent in this position supervises the internal control of the pre-audit processes for the centralized payroll processing system. The work also involves participation in, and providing recommendations for, procedural changes which effect the payroll system and the payroll reporting and accounting processes. Supervision is exercised over a subordinate staff of Account Clerks in the performance of their duties. The work is performed with considerable leeway for professional judgment and initiative. Work is subject to review or examination by independent external auditors, and by federal and state examiners. General supervision is received from an administrative superior in the department. Does related work as required.
TYPICAL WORK ACTIVITIES
Supervises payroll section for the purpose of verifying payrolls. Analyzes audit reports submitted by subordinates, conducts specialized examinations to verify essential data submitted in auditing reports. Prepares audit reports and makes appropriate recommendations for changes and improvements in accordance with findings.
Reviews work flow and procedures to determine adequacy of internal controls and recommends changes.
Resolves payroll problems for operating departments.
Implements changes in State and Federal legislation affecting wage and other compensation reporting requirements.
Meets with staff departments concerning the implementation of new union settlements as well as the day to day application of contract terminology.
FULL PERFORMANCE KNOWLEDGES, SKILLS, ABILITIES AND PERSONAL CHARACTERISTICS
Thorough knowledge of accounting principles and procedures and the ability to apply this knowledge to audit of accounting records.
Thorough knowledge of principles and procedures governing audits and reports in municipal government.
Ability to prepare complete and accurate audit reports.
Ability to supervise and coordinate the work of an auditing staff to create efficient organization of work to be performed.
Ability to prepare flowcharts to explain current and/or recommended workflow procedures.
Ability to express one's self clearly and concisely, orally and in writing.
Two (2) years of permanent competitive class status in the title of Auditor II or Accountant II.
A) Graduation from a regionally accredited or New York State registered college or university with a baccalaureate degree in accounting or business administration plus four (4) years of work experience, or its part time equivalent, in professional accounting, auditing, payroll processing or a closely related field, which must have involved, as a major function of the job, the application of internal control audit principles to the installation or operation of a general or specialized financial record keeping system, and the exercise of supervision over the internal control activities; or,
B) Eight (8) years of paraprofessional or professional work experience, or its part time equivalent, in accounting, auditing, payroll processing or a closely related field, which must have involved the accumulation of financial or payroll and statistical data into general ledger, subsidiary ledger or other original record or data base, and responsibility for compiling and reporting of this material, of which four (4) of the eight (8) years must have involved, as the major job function, the application of internal control audit principles to the installation or operation of a general or specialized financial record keeping system and the exercise of supervision over the internal control activities; or,
C) An equivalent combination of training and experience as defined by the limits of (A) and (B) above.
Successful completion of graduate semester hours in accounting or a closely related field from a regionally accredited or New York State registered college of university may be substituted for work experience as follows: Thirty (30) graduate semester hours is equivalent to one (1) year of work experience; Sixty (60) graduate semester hours is equivalent to two (2) years of work experience. Degrees in Finance, Economics and related fields will not be considered as qualifying.