Tentative Classification Standards issued by the Division of Classification & Compensation are shared with the operating agencies of State government for their consideration and comment. Accordingly, this document that you are viewing is subject to change and will be issued in final form at the completion of the review period.

TENTATIVE

Occ. Code 0422100

STATE PROGRAM EXAMINER 1, GRADE 18

0422100

STATE PROGRAM EXAMINER 1 (FISCAL), GRADE 18

0422110

STATE PROGRAM EXAMINER 2, GRADE 23

0422200

STATE PROGRAM EXAMINER 3, GRADE 27

0422300

STATE PROGRAM EXAMINER 4, M-4

0422400

AUDIT PROGRAM ASSISTANT DIRECTOR, M-5

0422500

AUDIT PROGRAM DIRECTOR, M-6

0259625

New York State Department of Civil Service

Classification Standard

 

BRIEF DESCRIPTION OF CLASS SERIES

            Positions in this series conduct or manage financial and performance audits and attestation engagements (hereinafter referred to 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.   These positions are found only in the Office of the State Comptroller (OSC).

 

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 and auditing procedures, statutes, and regulations that govern the work area reflected in their titles.

            Municipal Affairs Examiners conduct and manage field examinations of the accounts and fiscal affairs of local government units to determine compliance with applicable laws and the uniform system of accounts.

            Accountants develop, examine, review and supervise the preparation and maintenance of financial and accounting records, reports and supporting documents, and develop and implement accounting systems and procedures.

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

DISTINGUISHING CHARACTERISTICS

            STATE PROGRAM EXAMINER 1: full performance level; performs field audits as a staff member of an audit team and may lead low risk or routine audit assignments, to include providing training and direction to audit team members such as other examiners, trainees and student assistants.

            STATE PROGRAM EXAMINER 1 (FISCAL): full performance level; performs fiscal audits and may lead low risk or routine audit assignments to include providing training and direction to audit team members such as other examiners, trainees and student assistants.

            STATE PROGRAM EXAMINER 2: first supervisory level; supervises Program Examiner 1 positions and functions as examiner-in-charge of one or more audits or engagements of departments, agencies, institutions, public benefit corporations, or contractors.

            STATE PROGRAM EXAMINER 3: second supervisory level; oversees multiple audit teams supervised by State Program Examiner 2 positions; may serve as examiner-in-charge on the largest and most difficult audits; and may assist in various areas supporting the audit work.

            STATE PROGRAM EXAMINER 4: program manager; manages a portfolio of audits of assigned agencies and public authorities supervised by State Program Examiners 3, and is accountable for the quality of audits and all final audit reports.

            AUDIT PROGRAM ASSISTANT DIRECTOR: assists a Director with the overall leadership and direction of various audit, managerial and administrative issues; may oversee and direct the audit planning process; may oversee the development and integration of new audit methods including the development and integration of new audit technologies; may supervise State Program Examiners 4; and may act as Audit Program Director in the latters absence.

            AUDIT PROGRAM DIRECTOR:  manages audit operations for individual groups of agencies, public authorities, and/or audit functions; and supervises audit program staff.

 

ILLUSTRATIVE DUTIES

            STATE PROGRAM EXAMINER 1: performs audits in accordance with applicable auditing standards; analyzes areas for audit, helps establish scope and areas of risk; suggests approaches for addressing risk, evaluates systems and procedures relating to audit areas for compliance with applicable laws, rules and regulations and contract terms; examines internal controls to evaluate the extent to which proper and effective controls are in place for areas under audit; evaluates agency programs and operating practices for efficiency and effectiveness in meeting agency and legislative goals and priorities; examines transactions to determine legitimacy, fraud, waste and abuse; uses computer-assisted auditing tools and techniques across various platforms to meet audit objectives; prepares audit working papers to support work performed and conclusions drawn; prepares preliminary audit findings or portions thereof, discusses findings with auditee representatives, and participates in exit and entrance conferences; assists with overseeing other examiners, trainees, and/or student assistants by providing guidance and support, and evaluating working papers for completeness, accuracy, and adequacy of supporting documentation; may be assigned as a lead auditor and oversee the work of trainees and students assistants on small, low risk or fairly routine assignments; and may perform tasks assessing program risks to plan potential audits, and work on special or audit research projects.

 

            STATE PROGRAM EXAMINER 1 (FISCAL): performs the same auditing duties as State Program Examiner 1, and in addition, when serving on an audit team with State Program Examiners who lack fiscal audit qualifications, the positions conduct the accounting portion of the audit such as analyzing general ledger transactions.

 

            STATE PROGRAM EXAMINER 2: supervises performance audits in accordance with applicable standards; develops an audit plan or charter focusing on areas of highest risk and most significant impact; surveys the areas relevant to the focus of the audit, which may include reviewing financial statements, past audit reports, pertinent laws, and meeting with agency representatives; instructs State Program Examiners 1 and trainee positions about audit scope and objectives, potential problems, and techniques to be used; assigns staff to audit segments; reviews and evaluates working papers and documents assembled by the examiners and trainees; directs daily assignments; trains, develops and evaluates staff; participates in preparing preliminary audit findings; discusses tentative findings and recommendations with agency representatives; participates in exit and entrance conferences; prepares a draft audit report covering the significant aspects of the audit; and may participate in research, special projects, quality assurance, audit planning and other areas supporting the audit work.

 

            STATE PROGRAM EXAMINER 3: supervises multiple audit teams; ensures audits are conducted in compliance with applicable standards and administrative requirements; develops and evaluates State Program Examiners 2; monitors the State Program Examiners 1 and trainees for the level of engagement in their assignments and identifies opportunities for improvement; works with the audit team to establish audit objectives; visits audit sites to provide advice and assistance, and review audit work to make sure that planned objectives and timetables are being met; determines the reliability of audit conclusions by reviewing and approving audit work papers;  leads opening or closing conferences and meetings concerning the audit; reviews audit findings and recommendations with management staff of the program or agency audited; reviews and approves preliminary audit reports; reviews and edits draft reports to ensure conformance with policies, procedures, and standards; prepares final audit reports, which consider audited agency comments and resolves differences between the agency audited and the audit team; functions as the primary representative between field staff and the office managers and staff; assigns staff to audits; serves as the in-charge auditor for the largest and most difficult audits; assists the State Program Examiner 4 in planning and scheduling the audit program for assigned agencies; and may participate in research, special projects, quality assurance, audit planning and other areas supporting the audit work.

 

            STATE PROGRAM EXAMINER 4: develops annual audit plans for assigned agencies and authorities; keeps abreast of ongoing and emerging issues that can influence risk in assigned agencies or programs and that may require a future audit; manages the scheduling of audits; develops a multi-year strategic plan for the assigned agencies to document issues and provide a basis for annual audit activities; manages overall team development in an assigned work area; visits audit sites to interact with audit teams and evaluates audit activities; reviews findings of ongoing audits and coordinates findings and recommendations to ensure that they are consistent and uniform; develops audit techniques, and develops and recommends policies; maintains contact with agency liaisons and executives at assigned agencies; may lead opening and closing conferences; approves all draft and final audit reports in assigned area and may issue certain audit reports that do not require higher level review; develops and evaluates State Program Examiner 3 positions;  reviews the evaluations for the field staff; plans and leads audit seminars and training programs; participates and leads research, special projects, quality assurance, and audit planning activities.

            AUDIT PROGRAM ASSISTANT DIRECTOR: assists with the overall leadership and direction of a specific audit function; assists in formulating the strategic plan; provides policy direction and guidance to staff; oversees staff development and training; oversees the development and review of new procedures, methods and guidelines; and may direct the audit planning process, and development and integration of new audit technologies.

            AUDIT PROGRAM DIRECTOR: directs audit operations for groups of agencies, public authorities, and/or audit functions; provides strategic direction in the development of the annual audit plan; approves all final reports in assigned area; sponsors various leadership initiatives; serves as high-level liaison on policy issues with agency officials in assigned areas; monitors the overall development of all staff and evaluates assigned State Program Examiners 4  and Audit Program Assistant Director; guides the audit planning process; supervises the development of audit approaches and evaluation of existing methodology and techniques; monitors ongoing audits to ensure adequacy of audits, training and development of staff; discusses audit policy issues with top agency officials; and develops and implements policies to ensure the strategic plan is implemented and followed.


MINIMUM QUALIFICATIONS

            STATE PROGRAM EXAMINER 1

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

            STATE PROGRAM EXAMINER 1 (FISCAL)

Open Competitive: Bachelors or graduate degree and 24 credit hours in accounting and/or auditing and either a currently valid Certified Public Accountant license issued by New York State or satisfactory completion of the two-year traineeship.

            STATE PROGRAM EXAMINER 2

Promotion: one year of permanent service as a State Program Examiner 1, or State Program Examiner 1 (Fiscal).

            STATE PROGRAM EXAMINER 3

Promotion: one year of permanent service as a State Program Examiner 2.

           


            STATE PROGRAM EXAMINER 4

Promotion: one year of permanent service as a State Program Examiner 3.

            AUDIT PROGRAM ASSISTANT DIRECTOR

Promotion: one year of permanent service as a State Program Examiner 4.

            AUDIT PROGRAM DIRECTOR

Promotion: one year of permanent service as State Program Examiner 4 or Audit Program Assistant Director.

Date:  3/11

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.