Occ. Code 0403300

SENIOR ACCOUNTANT, GRADE 18

New York State Department of Civil Service

Classification Standard

NATURE OF WORK

Under the supervision of a higher ranking accountant, fiscal or program officer, positions in this class perform professional accounting or auditing tasks requiring a knowledge of accounting principles and procedures in the development, examination, review, analysis or supervision of financial and accounting records including the preparation of related reports and statements. Within broad administrative policy limitations and following well established and accepted accounting and auditing methods and procedures, accountants design new or revise existing accounting systems. A Senior Accountant may perform both accounting and auditing activities or, depending on the nature of an agency program and the assignment, may specialize in one functional area. Senior Accountants functioning as auditors, will conduct or supervise on-site field audits of the accounts and operations of regulated corporations and others governed by State and local laws and regulations.

Positions in this class are located in many different agencies in the State and are assigned to the main office or to a district or field office.

CLASSIFICATION CRITERIA AND DISTINGUISHING CHARACTERISTICS

A Senior Accountant may supervise a small staff of professional accountants and, if required, clerical support personnel in an accounting or auditing operation or will independently perform the more complex accounting or auditing work which is characterized by such factors as the size of the organization, the number of program areas and client groups serviced, the laws and regulations controlling the program and the existence of a highly refined accounting system involving a number of different subsidiary journals and ledgers.

Typically, positions in this class work under the direction of a higher ranking Accountant and must have a knowledge of, and apply agency guidelines and procedures or a body of laws or regulations, in performing the required activities and tasks.

Other positions performing accounting and/or auditing responsibilities include Senior Accountant (Public Service), which in the Department of Public Service perform professional fiscal and accounting audits of public utilities to determine that all financial records have been maintained in accordance with applicable statutory regulations. Such positions require a knowledge of the Public Service Law and of Commission Orders.

Positions of Senior Abandoned Property Accounts Auditor in the Department of Audit and Control, conduct on-site field audits of the financial and business records of individuals, partnerships and corporations to insure that all abandoned property is properly recorded, accounted for, and turned over under the provisions of New York State Abandoned Property Law. Other classes in the Department of Audit and Control responsible for the audit of the financial records and accounts of public jurisdictions include positions in the State Accounts Auditor Series, which examine the records of State agencies and departments of the city of New York, and Examiner of Municipal Affairs Series, which review the records of local jurisdictions including school districts and special districts as water, sewage and fire districts.

TYPICAL ACTIVITIES, TASKS AND ASSIGNMENTS

Supervises a staff of accountants and clerical support personnel in an accounting operation or segment of an accounting operation.

• Assigns and schedules work and reviews completed work for accuracy and completeness.
• Evaluates employee performance by reviewing work, observation, and by comparing performance to a standard acceptable performance level.
• Resolves accounting problems and answers questions from the staff.
• Trains or assists with the training of staff in the details and objectives of the work.
• May interview prospective employees.

Assists a higher level accountant in the activities of an accounting operation or may supervise a segment of a large accounting operation.

• Supervises the maintenance of a manual or automated ledger operation including books of account or general ledgers, the classification and recording of transactions, the maintenance of controls and the preparation of required accounting statements and reports by providing instructions, reviewing operations and providing advice and assistance as required.
• Verifies, classifies and codes financial transactions for computer input following accepted accounting practices and subject to applicable laws, rules and regulations.
• Conducts telephone communications and prepares correspondence to client groups, program administrators and others regarding project status, requesting information, the giving of assistance or advice and the answering of questions.
• Supervises the record-keeping and required fiscal reporting for federally funded or agency programs by interpreting guidelines, instructions, monitoring schedules and reports and providing advice and assistance.
• Based on well-established and accepted accounting methods, independently performs the more complex accounting work which is characterized by the size of the organization as determined by the number of diverse functional or program areas, client groups serviced or by a highly refined accounting system, including the preparation of supporting accounting statements and reports.
• Assists in budget preparation by developing historical data including the determination and analysis of past cost factors.

May recommend revisions or assist higher level accountants in the evaluation of existing accounting or auditing methods and procedures and in the development of modifications or new procedures to make the system more workable and responsive to program needs.

• Conducts special studies to determine the need for the establishment of revised or new procedures in his program area.
• Updates or assists in updating systems and procedures and supporting schedules, forms and reports in response to changes in the law.
• Assists higher level accountants in the conversion of accounting operations from manual to a computer system by making recommendations and participating in the operation as assigned.
• Assists higher level accountants or independently implements new or revised procedures and systems and retrains staff in the new system.
• Designs or assists in the design of special accounting schedules, forms, and reports or recommends changes in existing forms, schedules and reports.

The Senior Accountant may provide advice and assistance to program officials, line supervisors and others in State and local jurisdictions as well as to individuals and groups in the private sector concerning accounting matters in his program area. These judgments are based on a knowledge of the accounting system, on accounting, financial data, reports and trends within a framework of well-established accounting principles, theories, concepts, and practices or a body of laws, rules, and regulations.

• By way of written correspondence, telephone, or personal contact, explains such areas as program status, the accounting system and procedures followed and the implications of legislation on the accounting program in response to specific requests for this information.
• Serves as an expert witness before grand juries and in other litigated matters. Consults with attorneys as to the scope of the examination of witnesses concerning financial matters and may participate in the interrogation of witnesses.
• Provides advice and assistance to accounting personnel in other jurisdictions with regard to applicable accounting regulations, methods, and procedures prescribed for a program area.
• Answers questions and resolves problems from a regulated industry concerning the financial or accounting requirements of the program.
• Meets with professional accounting associations and societies to discuss mutual problems, possible solutions, regulations as they apply to their area of responsibility and other areas concerned with improving knowledge of the field and specifically of the program for which they are responsible.

May plan, conduct or supervise subordinate accountants in the fiscal audit of agency operations or of regulated corporations, associations, trusts, and others governed in whole or in part by State laws and regulations and report on the audit findings. The audits, either field or internal, evaluate and report on such areas as adherence to prescribed policies; the effective control of expenditures, receipts, and revenues; and to determine that the financial records have been maintained in accordance with applicable regulations.

• Based on audit objectives, pertinent laws and regulations, previous experience and the type of accounting and financial records maintained, the Senior Accountant devises or assists higher level accountants in developing an audit plan prescribing specific auditing procedures.
• Following the prescribed procedures as set forth in the audit plan, personally conducts audits or assigns subordinate accountants to an area of the examination.

• Receives the audit assignment with specific instructions.
• Reviews all relevant background material including contracts, correspondence, vouchers and the like to become thoroughly familiar with the project.
• Arranges for and conducts a pre-audit conference to explain audit, establish contacts and to obtain any additional information needed.
• Carries out the audit according to plan.

• Prepares a written report on the audit identifying and describing any improper practices with recommendations for improvement based on the audit findings.

• Develops audit findings and recommendations.
• Completes all work papers supporting audit findings.
• Conducts exit interview with the program people concerned with the audit to discuss audit findings.
• Prepares final audit exhibits and schedules.
• Writes narrative audit report for supervisor's review and approval.
• Participates in post audit conferences as required.

RELATIONSHIPS WITH OTHERS

Positions in this class responsible for the fiscal audit of regulated corporations and others have frequent verbal and occasional written communications with fiscal officers, program manager and others concerned with the operation under study. Verbal communications are concerned with the explaining of audit procedures and plans, requesting information on the accounting practices followed and the location of records, gaining the cooperation of the organization being audited, and providing technical expertise in explaining and interpreting the applicable laws and regulations under which the audit is being conducted.

Within an agency, a Senior Accountant in charge of an accounting program may be called on to provide advice and assistance by way of written correspondence, telephone, or personal contact to program officials and others concerning accounting matters in program areas. In turn, the incumbent has a close working relationship with the subordinate staff in making assignments, evaluating performance, giving instructions and providing assistance in difficult matters. Frequent verbal and occasional written communications are maintained by the Senior Accountant with the supervisor.

Positions in this class may assist attorneys in litigated matters by providing technical accounting assistance and appearing as expert witnesses.

A Senior Accountant independently performing an accounting operation under supervision deals primarily with the supervisor as described below.

NATURE OF SUPERVISION

A Senior Accountant with supervisory responsibilities for a subordinate staff performing an accounting or audit operation makes assignments; gives instructions; evaluates work by direct observation, the review of reports and by comparing performance against standard acceptable levels, and is available for advice or assistance as needed. Typically, written guidelines and procedures covering the accounting or audit operation are provided the Senior Accountant by the supervisor who monitors work by the review of reports and personal observation, gives verbal and written instructions and provides guidance and direction to the program on a continuing basis. The Senior Accountant may recommend revisions to the accounting system and may assist the supervisor with planning and scheduling activities within the program area.

A Senior Accountant independently performing an accounting or audit operation with no supervisory responsibilities receives assignments, instructions, and assistance from the supervisor, typically an Associate Accountant.

JOB REQUIREMENTS

• Working knowledge of principles, theories, techniques and procedures of modern accounting and auditing.
• Working knowledge of the functions and procedures of the organization and, if appropriate, the Legislation controlling the program.
• Basic knowledge of the policies and procedures governing the operation of the accounting system.
• Basic knowledge of basic trends and current developments in the fields of accounting and auditing.
• Ability to apply established accounting and auditing principles and techniques.
• Ability to train and supervise a staff of professional accountants and clerical support employees involved in operating the accounting system.
• Ability to make verbal and written factual reports and presentations clearly, concisely and effectively.
• Ability to understand and follow directions.
• Ability to select the accounting or auditing principle, technique and procedure best suited to the assignment.
• Ability to gather, assemble, consolidate and analyze facts and draw conclusions.
• Ability to conduct interviews and establish and maintain effective relationships with supervisors, program officials, employees and others.

MINIMUM QUALIFICATIONS

Positions of Senior Accountant are normally filled by promotion of those having at least one year of permanent service as an Assistant Accountant.

Date: 4/75