Occ. Code 0403500




New York State Department of Civil Service


Classification Standard



            While individual assignments vary by the type and purpose of the accounting system involved, the kind of information sought, a particular departments needs, or the operating program served, typical assignments may include any one or more of the following:  to plan, direct, supervise and/or participate in:  (1) auditing for compliance with governmental rules and regulations or with contractual agreements; (2) auditing or evaluating accounting procedures, operations, or internal controls; (3) auditing accounting systems, financial statements, or records such as vouchers, payrolls, subsidiary ledgers, and their supporting documents, canceled checks, purchase orders, inventories, and related data; (4) preparing or evaluating audit reports; (5) collecting, classifying, compiling, or evaluating accounting data; (6) recording or supervising entries in accounting records; (7) planning, developing or installing new accounting systems or modifying existing systems; (8) preparing financial, cost, or other accounting reports and statements; (9) analyzing and evaluating financial statements and preparing reports based on analyses.


            PRINCIPAL ACCOUNTANT, under general direction, exercises wide supervisory powers in the direction of a major accounting or auditing activity in a specialized field or department, requiring an advanced knowledge of accounting theory and technique and a high degree of ability to devise and adapt accounting systems and methods to meet varying conditions; may act as principal assistant to a Chief Accountant; may supervise both field and office work; assigns subordinates, gives instructions, and renders decisions on difficult accounting problems; directs development of policies, standards, and procedures governing maintenance, review, and supervision of financial records; supervises the maintenance of accounting and auditing manuals; when in charge of auditing services, directs several field units simultaneously; supervises examination and preparation of annual reports; participates in conferences and testifies at hearings; interprets systems of accounts and amendments to existing ones.  QUALIFICATIONS:  One year of permanent competitive services as Associate Accountant.





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.



Reviewed:  5/04