TENTATIVE

Occ. Code 0428300

New York State Department of Civil Service

Classification Standard

BRIEF DESCRIPTION OF CLASS SERIES

            Positions in this series apply professional accounting knowledge and training to perform and manage on-site field examinations of the fiscal affairs of local governments, such as cities, towns, villages, school districts, counties, town justices and clerks, school lunch programs, fire districts, special districts, and industrial development agencies. Incumbents provide services such as consultations, reviews, technical assistance, and training to improve the fiscal affairs of local governments.

            These positions are found only at the Office of the State Comptroller.

DISTINGUISHING CHARACTERISTICS

            SENIOR EXAMINER OF MUNICIPAL AFFAIRS: full performance level; independently performs examinations of local government units or school districts under general direction from higher level supervisors.

            ASSOCIATE EXAMINER OF MUNICIPAL AFFAIRS: first supervisory level; supervises Senior Examiners of Municipal Affairs, and performs the more difficult examinations of local government units, or school districts.

            MUNICIPAL AFFAIRS PROGRAM MANAGER 1: second supervisory level; monitors field work; supervises multiple teams of examiners of municipal affairs for an assigned geographic area of the State.

            MUNICIPAL AFFAIRS PROGRAM MANAGER 2:  managerial level; plans, manages, and directs the examination program for all municipalities, school districts, and political subdivisions within an assigned geographic area of New York State, or manages Statewide local government administrative programs in main office.

            MUNICIPAL AFFAIRS PROGRAM MANAGER 3: assistant director; reviews, monitors, and coordinates the operations, policies, and procedures of the area offices to maintain uniform standards and techniques in the examination process.

            MUNICIPAL AFFAIRS PROGRAM MANAGER 4: director; formulates policies and procedures, and allocates resources for the bureau program; collaborates in the final review and approval of audit proposals and examination reports, including special audits.

RELATED CLASSES

            There are a number of class series that require professional knowledge and training in accounting and auditing. Positions in each of the series described below are characterized by requiring knowledge and use of a separate body of accounting principles, auditing standards and procedures, statutes, and regulations that govern the work area reflected in their titles.

            State Program Examiners conduct and manage financial and performance audits of New York State and New York City agencies, public benefit corporations, and for-profit and not-for-profit organizations that contract with a State agency to help ensure that programs achieve their established goals, funds are used efficiently and in compliance with applicable laws, rules, and regulations, and assets are protected against fraud, waste and abuse.

            Auditors perform financial and performance audits of State and municipal agencies and programs, non-profit organizations, and businesses to examine and appraise and make recommendations about financial records, reports, management controls, and policies and practices affecting or reflecting the financial condition or operating results.

ILLUSTRATIVE DUTIES

            SENIOR EXAMINER OF MUNICIPAL AFFAIRS: evaluates risks for potential areas of the audit or review; prepares a plan for conducting the audit or review of local governments or school districts; inspects records to determine if transactions are properly recorded, documented, and authorized; verifies account balances and records; verifies physical existence of inventories and evaluates inventory controls; reviews format and contents of budgets and verifies that appropriations support expenditures; identifies ways to improve efficiency and effectiveness and advises local or school officials of changes needed; prepares narrative and tabular reports of findings; discusses findings with local officials noting their comments for supervisory review, and recommends changes in procedures and systems; reviews policies for compliance with statutes, and determines municipal compliance with laws to include fiscal matters; provides technical assistance to law enforcement officials in conjunction with criminal fraud findings; may function as lead auditor to other examiners by assigning audit segments, providing guidance and assistance, and evaluating work for completeness, accuracy, and adequacy of supporting documentation; and may train division staff.

            ASSOCIATE EXAMINER OF MUNICIPAL AFFAIRS: conducts risk assessments and develops an audit or review program for the larger or more difficult local governments or school districts by reviewing charters, local laws, ordinances, financial statements, past audit reports, accounting and internal audit reports; meets with local officials to discuss and clarify the scope of the examination, identifying major sources of revenues and areas of expenditures, and gaining an understanding of operations and controls; instructs subordinates about audit scope and objectives, potential problems, and techniques to be used; assigns staff to audit segments or oversees assignments headed by designated lead examiners; evaluates and edits audit work papers and documentation for quality assurance, and provides guidance, assistance, and training to assigned staff; evaluates the performance of subordinate staff; conducts entrance and exit conferences to discuss findings and recommendations with local officials; participates in division research projects and development teams, and assists in recommending internal controls; and trains local officials to improve audit program compliance.

            MUNICIPAL AFFAIRS PROGRAM MANAGER 1: monitors field work, overseeing field staff either at the site or by reviewing and editing reports to ensure conformance with policies, procedures and standards; assesses the reliability of examination conclusions by evaluating supporting documentation; conducts or supervises the delivery of training programs for local officials; participates in conferences and meetings with local and school district officials to discuss and present information about various topics such as new legislation, revenue sources, accounting systems requirements and investment policies; attends exit conferences and meetings concerning audit reports; assists the Municipal Affairs Program Manager 2 in managing sensitive and confidential inquiries and investigations; assists the Municipal Affairs Program Manager 2 in preparing a regional or work unit plan in accordance with the divisions annual plan and ensures its implementation; evaluates workload and prioritizes services and projects in accordance with division, regional, or work unit plans; manages and develops staff through preparation of individual development plans and completion of performance evaluations; and, when assigned to central office, may perform division-wide functions such as staff development and training, program planning, unit performance measures, and editing and completion of reports.

            MUNICIPAL AFFAIRS PROGRAM MANAGER 2: supervises regional audit work units or main office units with statewide administrative responsibilities; directs the evaluation of financial and nonfinancial information for making assessments related to the effective performance of New York State local governments and school districts; meets with agency and local officials on fiscal policy issues relating to local financial conditions; oversees investigations regarding sensitive and confidential inquiries, including questions of fraud or irregularities, and determines the necessity of involving regulatory and investigative agencies; directs the development of appropriate benchmarks for local government or school district operating efficiencies and effectiveness; directs regional units to improve audit procedures, quality, issuance of timely audit reports, and communications with local officials; represents the agency at meetings with local officials and their organizations to effectively and continuously improve audit processes, and identify opportunities for service improvements to meet customer needs; reviews and approves all audit reports; develops legislative proposals to improve local government audit program oversight and corrective action; develops and participates in training programs and presentations for local governments, school districts, and staff; in the central office, plans, manages and directs individual units or programs that provide support for division-wide programs; and supervises staff, interviews and selects staff, and writes performance evaluation and development plans.

            MUNICIPAL AFFAIRS PROGRAM MANAGER 3: manages the administrative and technical affairs of the division; directs and manages strategic and annual work plans; proposes or approves policies regarding new audit methods, research, and data collection and evaluation; oversees the development and review of new procedures, methods, and audit guidelines, and assesses the need for new training programs; approves new publications, manuals, procedures and auditing techniques; drafts legislation, and evaluates legislative proposals for impact on local governments and school districts; represents the Division with local officials at meetings and conferences; confers with State and federal officials regarding performance objectives for new State and federally funded mandates for local governments and school districts; and administratively supervises managers.

            MUNICIPAL AFFAIRS PROGRAM MANAGER 4: directs and supervises the operations, policies, and procedures of multiple regional offices and main office units; evaluates requests for special audits and allocates resources; evaluates the handling of special investigations and audits conducted by regional staff and determines the degree of participation in regulatory and law enforcement investigations; plans, coordinates, and monitors the overall activities of Division programs; authorizes publication of final audit reports; determines policies for new audit programs and services; approves new initiatives to evaluate and improve audit program manuals, procedures, training programs, and audit techniques; represents the department with State, federal, and local officials regarding the financial and legal administration of local governments and school districts; and administratively supervises program managers, and oversees the development of the divisions training and development programs.

MINIMUM QUALIFICATIONS

            SENIOR EXAMINER OF MUNICIPAL AFFAIRS

Open Competitive: Bachelor's Degree including or supplemented by 24 undergraduate or graduate semester credit hours in accounting and/or auditing; and completion of a two-year traineeship

OR

Bachelor's Degree including or supplemented by 24 undergraduate or graduate credit hours in accounting and/or auditing; and two years of  accounting and/or auditing experience.

            ASSOCIATE EXAMINER OF MUNICIPAL AFFAIRS

Promotion:  one year of experience as a Senior Examiner of Municipal Affairs.

            MUNICIPAL AFFAIRS PROGRAM MANAGER 1

Promotion:  one year of experience as an Associate Examiner of Municipal Affairs.

            MUNICIPAL AFFAIRS PROGRAM MANAGER 2

Promotion:  one year of experience as a Municipal Affairs Program Manager 1.

            MUNICIPAL AFFAIRS PROGRAM MANAGER 3

Promotion:  one year of experience as a Municipal Affairs Program Manager 2.

            MUNICIPAL AFFAIRS PROGRAM MANAGER 4

Promotion:  one year of experience as a Municipal Affairs Program Manager 3.

Date:  2/11

NOTE: Classification Standards illustrate the nature, extent and scope of duties and responsibilities of the classes they describe.  Standards cannot and do not include all of the work that might be appropriately performed by a class.  The minimum qualifications above are those which were required for appointment at the time the Classification Standard was written.  Please contact the Division of Staffing Services for current information on minimum qualification requirements for appointment or examination.