Occ. Code 0470220

UNEMPLOYMENT INSURANCE TAX AUDITOR 2, GRADE 23	0470220
UNEMPLOYMENT INSURANCE TAX AUDITOR 3, GRADE 25	0470330
UNEMPLOYMENT INSURANCE TAX AUDITOR 4, GRADE 27	0470440
UNEMPLOYMENT INSURANCE TAX AUDITOR 5, M-3	0470550
UNEMPLOYMENT INSURANCE TAX SERVICES UPSTATE REGION DIRECTOR, M-3	0470670
UNEMPLOYMENT INSURANCE TAX SERVICES METROPOLITAN   REGION DIRECTOR M-4	0470660
DIRECTOR UNEMPLOYMENT INSURANCE TAX LIABILITY AND FIELD AUDIT, M-5	0231900

New York State Department of Civil Service

 Classification Standard

BRIEF DESCRIPTION OF CLASS SERIES

             Positions in this title series supervise and oversee Unemployment Insurance (UI) tax enforcement and collection field audits, hold conferences with employers to resolve issues and clarify information regarding tax enforcement laws and reporting requirements, and oversee various aspects of UI compliance in central office.

             These positions are classified at the New York State Department of Labor.

DISTINGUISHING CHARACTERISTICS

UNEMPLOYMENT INSURANCE TAX AUDITOR 2: supervisory level; directs tax enforcement and support staff in field audit and collection activities, conducts quality assurance,  or oversees federal program compliance in a central office unit.

UNEMPLOYMENT INSURANCE TAX AUDITOR 3: supervises a district office or central office tax analysis section.  

UNEMPLOYMENT INSURANCE TAX AUDITOR 4: manages a large district office or central office unit.

UNEMPLOYMENT INSURANCE TAX AUDITOR 5:  manages a large geographic area with multiple district offices, oversees audits of exceptional difficulty and develops and implements a regional or statewide tax services and collection plan.

UNEMPLOYMENT INSURANCE TAX SERVICES UPSTATE REGION DIRECTOR:  manages the Upstate region UI tax auditing and collection operations in all district offices.    

UNEMPLOYMENT INSURANCE TAX SERVICES METROPOLITAN REGIONAL DIRECTOR:   manages the New York City and Long Island (Downstate) region UI tax auditing and collection operations.  

DIRECTOR UNEMPLOYMENT INSURANCE TAX LIABILITY AND FIELD  AUDIT: manages the UI Division Bureau of Tax Liability and Field Audit.

RELATED CLASSES

             Unemployment Insurance Reviewing Examiners apply the Unemployment Insurance (UI) Law, administrative rulings and precedent adjudicated decisions to determine worker status and employee coverage under the UI Law, employer UI tax liability and experience rating, and UI benefit claims contingent on employee coverage or employer liability.

ILLUSTRATIVE DUTIES

            UNEMPLOYMENT INSURANCE TAX AUDITOR 2

Supervise professional and support staff in field audits and tax collection activities, conducts quality assurance operations, oversees federal program compliance, or other central office unit functions.

 Train and supervise subordinates; review their work and assist them on the difficult cases.

· Supervise investigations in a district or branch office to determine employer tax liability, delinquent tax account collection and unemployment insurance claimants earnings.

· Review audit and investigation reports if assigned to a central office operation, and conduct on-site district office quality assurance reviews.

· Participate in other investigations and surveys, and complete statistical and analytical reports.

· Evaluate criteria used for selection of audits and investigations.

· Conduct special computer audits and investigations of large employers and difficult cases.

· Review UI operations for adherence to United States Department of Labor (U.S. DOL) standards.

· Perform statistical, compliance or other analysis.

UNEMPLOYMENT INSURANCE TAX AUDITOR 3

 Supervise a district offices field tax audits and collections; or oversee a central office section engaged in analysis to improve statewide efficiency and effectiveness of the UI Tax Services program. 

 Supervise subordinate staff in a district office or central office in the metropolitan or upstate offices in tax audit, tax collection, and research and analysis functions.

• In a district office, provide supervision, guidance, and oversight to subordinate staff and review office operations; conduct office interviews, conferences and informal hearings with employers and assist in preparing disputed cases for hearings.
• In a district office, plan, implement and manage enforcement activities resulting from initiatives such as a multi-agency task force on the misclassification of employees.
• In a district office, review and approve staffs recommendations for seizure of assets and employers requests for payment plans.
• In a central office unit, supervise, direct and plan the activities of a quality assurance subsection, a special audit subsection, or a program analysis and support subsection.
• Evaluate and report on the progress regarding the statewide Tax Services Plan and recommend production objectives and procedures for assignment priorities to ensure plan goals are met.
• Coordinate the development and improvement of an information technology system for case management in all offices.

UNEMPLOYMENT INSURANCE TAX AUDITOR 4

 May perform all of the duties and functions of an Unemployment Insurance Tax Auditor 3 and supervise a large district office or central office assignment, quality assurance or collection unit.

• Supervise, plan, direct and review operations in a large district office or central office unit.
• In a central office unit, plan, direct and coordinate audit selection and collection operations and provide program analysis and support.
• In a quality assurance and review section, supervise the upstate and downstate units in the review of audits and on-site district office quality reviews.
• Oversee and plan activities for the special audit and enforcement unit and handle difficult audit cases and collection cases.
• Recommend policies, procedures and training activities.
• Supervise U.S. DOL quality reviews to ensure all appropriate actions are taken to recover taxes due.

UNEMPLOYMENT INSURANCE TAX AUDITOR 5

Plan, direct and supervise the field audit and tax collection activities in a regional or central office Statewide collections program.

 Review field audit and tax collection work of the assigned area for accuracy, adherence to schedules and compliance with applicable regulations.

• Evaluate and monitor the performance and effectiveness of the statewide program; establish a system for management reporting and program analysis and recommend revisions to procedures and processes.
• Develop and implement the annual UI Tax Services Plan based on comprehensive analysis of characteristics and types of employer non-compliance and the performance and yield of audit and collection goals and objectives.
• Develop, prepare and implement annual plans in response to problems identified with the UI Trust Fund and work with other UI managers to establish work plans to ensure employer enforcement.
• Design and plan special studies and field surveys to improve the performance and yield of audit and collection programs.
• Act as liaison with the federal Internal Revenue Service to coordinate exchange of tax administration information.
• Work with other State agencies and members of the State Legislature to exchange information; and recommend levels of disclosure of information, working closely with the Counsels Office of the agency.
• Oversee the operation of the UI Tax Services Case Management System used to track and record tax collection assignments; establish performance standards for subordinate staff.
• Oversee and recommend training for Division staff.

UNEMPLOYMENT INSURANCE TAX SERVICES UPSTATE REGION DIRECTOR

Manage the operation of the UI Tax Services program in the upstate region.

 Develop, implement and maintain a regional planning process, coordinating the participation and involvement of the regional and district office managers.

• Evaluate the performance of the offices to ensure achievement of goals and objectives of the plan and take corrective actions as necessary.
• Confer with the Bureau Director on matters of policy and operating procedures impacting tax services and collection.
• Communicate with employers, their representatives, other Department managers and State and federal representatives to resolve difficult cases.
• Initiate special studies and field surveys to assess the adequacy of current policy and procedures or to evaluate the potential impact of legislative initiatives or new programs.
• Oversee the recruitment, evaluation and promotion of staff.

UNEMPLOYMENT INSURANCE TAX SERVICES METROPOLITAN REGION DIRECTOR

Manage the operation of the UI Tax Services program in the New York City Metropolitan and Long Island region.

 Develop, implement and maintain a regional planning process, involving office managers within the region.

• Implement the regional plan of operation and continually review and monitor performance of the offices to ensure the achievement of goals and objectives; and take appropriate actions to correct deficiencies and potential problems.
• Confer with the Bureau Director on tax policy and operating procedures impacting the tax services and collection programs.
• Communicate with employers, their representatives, other Department managers and State and federal representatives to resolve difficult cases.
• Initiate special studies and field surveys to determine the adequacy of current policy and procedures or to evaluate the potential impact of proposed changes to law, policy and regulation.
• Oversee the recruitment, evaluation and promotion of employees.
• Oversee the Special Audit and Enforcement subsection, including special field projects and collection policies.

DIRECTOR UNEMPLOYMENT INSURANCE TAX LIABILITY AND FIELD AUDIT

 Plan and direct all activities of the UI Determination and Enforcement Bureau concerning employer liability, coverage and registration, investigation, tax collection and auditing.

 Plan, manage and control the UI Determination and Enforcement Bureau and direct implementation of policies, programs and operations for tax compliance, determination of employer coverage and tax liability, maintenance of employers accounts and the receipt and processing of quarterly contributions and wage reports from employers.

• Maintain contact with central and district offices to evaluate, assist, improve and control programs and ensure effective and uniform policy and procedures.
• Develop policies and procedures to administer the liability and tax provisions of the UI Law.
• Develop and maintain effective working relationships within the Tax Liability and Tax Services organization, the entire UI Division, the agency and other government offices.
• Develop, implement, and direct a program of employer contact to promote understanding and cooperation with the UI Law.
• Prepare and execute the annual budget for the Tax Liability and Tax Services organization.
• Direct comprehensive studies and research regarding all tax services programs.

MINIMUM QUALIFICATIONS

UNEMPLOYMENT INSURANCE TAX AUDITOR 2

Promotion:  one year of experience as a Senior Auditor or Data Processing Fiscal Systems Auditor 1 with at least 50% of duties involving audits and investigations of employers records to ensure compliance with the tax enforcement provisions of Article 18 of the New York State Labor Law.

UNEMPLOYMENT INSURANCE TAX AUDITOR 3

Promotion:  one year of service as an Unemployment Insurance Tax Auditor 2 or Data Processing Fiscal Systems Auditor 2.

UNEMPLOYMENT INSURANCE TAX AUDITOR 4

Promotion:  one year of service as an Unemployment Insurance Tax Auditor 3, Unemployment Insurance Tax Auditor 2 or Data Processing Fiscal Systems Auditor 2

UNEMPLOYMENT INSURANCE TAX AUDITOR 5

Promotion:  one year of service as an Unemployment Insurance Tax Auditor 3 or 4.

UNEMPLOYMENT INSURANCE TAX SERVICES UPSTATE REGION DIRECTOR

Promotion:  one year of service as an Unemployment Insurance Tax Auditor 3 or 4.

UNEMPLOYMENT INSURANCE TAX SERVICES METROPOLITAN REGION DIRECTOR

Promotion:  one year of service as an Unemployment Insurance Tax Auditor 4, Unemployment Insurance Tax Auditor 5, Unemployment Insurance Tax Services Upstate Region Director.

DIRECTOR UNEMPLOYMENT INSURANCE TAX LIABILITY AND FIELD AUDIT

Promotion:  one year of service as an Unemployment Insurance Program Manager 3 or 4, Director of Unemployment Insurance Benefit Payment and Tax Accounting, Assistant Director of Unemployment Insurance Adjudication Services, Chief of Unemployment Insurance Liability Review, Unemployment Insurance Tax Auditor 5, Unemployment Insurance Tax Services Metropolitan Region Director or Unemployment Insurance Tax Services Upstate Region Director.

Date:  4/11

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.

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