Under the supervision of a higher level auditor, employees in this class perform on-site field audits and examinations of taxpayers' books and records and substantiating data to determine compliance with various articles of the New York State Tax Law. Audits may be conducted at the taxpayer's place of business, at national and regional corporate headquarters or at a taxpayer representative's office. Depending on the assignment, audits are conducted both in and out of New York State.
Positions in this class are found only in the Audit Division of the Department of Taxation and Finance.
Positions in this class function at the full performance level in conducting field audits and examinations of a wide variety of taxpayers subject to the tax laws of New York State. In this capacity, the incumbents apply professional accounting and auditing principles and techniques along with appropriate provisions of the tax laws to determine tax due and fix tax liability, penalties and interest, incumbents often operate in conjunction with other tax auditors assigned to the same case, but may function independently in conducting certain audits. They receive supervision and guidance from a Tax Auditor 2 who gives detailed instructions and reviews the work. Individual assignments are varied and are designed to broaden the audit experience of incumbents.
Incumbents of Tax Auditor 1 positions usually have a primary assignment involving audits of one of the various tax specialties. However, Tax Auditors 1 may be cross-trained in one or more other specialties in addition to the specialty of primary assignment. Cross-training may, in time, extend to all tax specialties. The specialties of primary assignment are as follows:
Tax Auditor 2 positions in the various tax specialties are first-line supervisory positions which usually act as auditors in charge of on-site field audits and examinations. They supervise a staff of three to nine Tax Auditors 1, depending on the size and complexity of the audit and the tax program involved. Tax Auditor 2 positions have special titles indicating their area of specialization, such as Sales Tax Auditor 2, Income Tax Auditor 2, etc.
Positions in the Department of Taxation and Finance responsible for the in-house technical examination of audit returns, reports and supporting documents submitted to the Department, but which do not have responsibility for verification by on-site examination of primary records, are classified in the various Tax Technician series. Positions which investigate evasion or fraudulent reporting of taxes are classified in the Special Tax Investigator series.
Conducts pre-audit activities to prepare for and plan the course of the audit.
Conducts on-site audits and examinations of taxpayer accounts to insure compliance with applicable tax laws.
Prepares comprehensive report of audit findings, including adjustment schedules and explanation of factual data, which may be readily reviewed and understood,
Discusses the examination findings with taxpayers and/or their representatives at an exit interview.
Conducts conferences with taxpayers and/or their representatives on disputed audit findings.
Participates in Tax Appeals proceedings as required.
May conduct on-the-job training for Tax Auditor Trainees in audit techniques, field audit rules, regulations and procedures.
The nature of the tasks performed by this class requires almost daily communication with employees or representatives of business firms and often involves confidential and sensitive matters. Communications during the course of the audit, such as requests for appropriate data and records, will usually be oral, but may be in written form. The Auditor prepares written and tabular reports on the audit and must identify and analyze clearly the nature of special problems relating to misinterpretation of the law by taxpayers, accounting practices and adequacy of internal and operating controls, and reference these problems to applicable sections of law and/or prescribed procedure. In the event of a dispute, incumbents may also discuss the matter with tax attorneys and certified public accountants retained by the firm.
Within the Audit Division, incumbents have frequent oral communications with supervisors and other auditors for the purpose of exchanging and providing information concerning audit practices and procedures and for receiving instructions and guidance. Incumbents may be required to contact central office personnel to clarify interpretations to tax laws, rules and regulations.
Incumbents of positions in this class may assist Tax Department attorneys in litigated matters by providing technical accounting assistance and appearing as expert witnesses.
Tax Auditor 1 is a non-supervisory full performance level position normally functioning under the supervision of a Tax Auditor 2 who makes specific assignments, gives oral and written instructions and closely observes and reviews the work of the incumbent for conformance to departmental guidelines and policy and professional auditing and accounting standards and procedures. Incumbents may assist in on-the-job training for newly assigned Tax Auditor Trainees by providing guidance and assistance in field audit rules, regulations and procedures and advise on particular work problems, but do not make work assignments to Trainees or review their completed work,
Satisfactory completion of a two-year traineeship as a Tax Auditor Trainee. Entrance into the traineeship requires possession of a bachelor's degree including 24 semester hours of accounting.