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DEPUTY COMPTROLLER/AUDITOR
02770
Exempt


DISTINGUISHING FEATURES OF THE CLASS

Under general supervision of the Comptroller, an employee in this class is responsible of supervising and directing the auditing staff in conducting audits of the financial accounting records of County departments including the Accounting Division of the Department of Audit and Control. Work also includes establishing and maintaining guidelines and standards of audit performance for the auditing staff, providing continuous in-house training for staff, and conducting specific and confidential audits and investigations.

The Deputy Comptroller/Auditor is responsible to the County Comptroller and acts for the Comptroller in the absence of the Comptroller and Deputy Comptroller. This position is distinguished from the position of Deputy Comptroller in that the Deputy Comptroller is responsible for the activities of the Accounting Division. The Division of Audit and Reports functions as a separate and independent division of this department as is necessary for the function of audition.

An employee in this class is given wide leeway in the exercise of initiative and independent judgment in the planning, directing and performing of audit activities within the policies and guidelines of the Department of Audit and Control, County Charter, Administrative Code, American Institute of Certified Public Accountant, Institute of Internal Auditors and other applicable State and local laws, regulations, and guidelines. The Comptroller through conference and submission or reports reviews Work. Supervision is exercised over a number of varying levels of auditors.

ILLUSTRATIVE EXAMPLES OF WORK

Supervises the auditing staff by planning, assigning and reviewing the work of the staff.

Establishes and maintains standards of audit performance including guidelines for report standards, working papers, audit procedures and professional conduct as prescribed by the Code of Ethics, the Institute of Internal Auditors, the American Institute of Certified Public Accountants and other qualified professional sources.

Reviews auditor’s progress on specific assignments and the final audit report prior to submitting it to the Comptroller for distribution.

Determines the type of audit to be performed (financial, performance, compliance, or all as needed).

Recommends changes in procedures or performances, which will assist the department audited in functioning more effectively.

Prepares the Annual Financial Report to the State Department of Audit and Control with the assistance of selected staff members.

Coordinates the County’s internal audit program with the various external government and independent auditing firms.

Performs special and confidential audits and investigations for the Comptroller District Attorney, County Legislature, Sheriff’s Department, and U.S. DEPT. of Labor, Office of Special Investigation and various other officials requesting special or confidential audits.

Trains staff members in areas such as County Laws and Regulations, A.I.C. P.A. standards and guidelines for Governmental Agencies.


Maintenance and improvement of audit discipline, examining and evaluating information, developing effective communication, etc. to develop and improve the quality and competence of the internal auditing staff.

Audits the accounting and disbursing functions of the Department of Audit and Control to provide an internal check and balance control within the Department.

REQUIRED KNOWLEDGE, SKILLS AND ABILITIES

Thorough knowledge of accounting practices, practices, and procedures with the ability to apply this knowledge to the auditing of accounting records.

Thorough knowledge of the principles and procedures governing audits in County government.

Thorough knowledge of the generally accepted principles of government accounting, auditing and financial reporting.

Thorough knowledge of the organization and functions of municipal government and the types of accounts and funds allocated to each County department.

Thorough knowledge of multi-fund Municipal accounting principles and practices.

Thorough knowledge of standards of auditing of State and local governments as prescribed in the A.I.C.P.A. Guidelines.

Thorough knowledge of sources of information such as New York State Department of Audit and Control Uniform System of Accounts for Counties, Onondaga County Administrative Code, New York State General Municipal Law regarding audit procedures of government agencies, section 320A and 320B of Statement of Auditing Standards #1 Institute of Internal Auditing Code of ethics and Standards of Professional Practice, etc.

Good knowledge of all staff positions and their functions in the Department of Audit and Control.

Ability to critically evaluate financial and other business and accounting records and to detect irregularities.

Ability to critically evaluate financial and other business and accounting records and to detect irregularities.

Ability to make complex accounting analysis and to prepare clear and concise financial reports and statements.

Ability to interpret data and make judgments.

Ability to prepare complete and accurate audits reports.

Ability to train and develop staff in professional auditing standards and to devise departmental guidelines and procedures.

Ability to supervise and coordinate the work of an auditing staff in a manner conductive to full performance and high morale.

MINIMUM QUALIFICATIONS

There are no qualifications for this position. Because the position is in the exempt class of Civil Service, the appointing authority may make a personal appointment to the position.

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