Occ. Code 0102500


New York State Department of Civil Service

Classification Standard


Incumbents of positions in these classes supervise a staff of audit clerks and others in the clerical review of documents to verify the accuracy of recorded data and adherence to prescribed procedures, rules and regulations.

Positions of Head and Principal Audit Clerk exist in only a few agencies with the greatest number in the Department of Audit and Control.


The position of Head Audit Clerk is characterized by responsibility for supervising a clerical auditing section composed of one or more Principal Audit Clerks and a subordinate staff of lower level clerical employees; for verifying accuracy of documents audited and/or certifying vouchers for payment, and for carrying on frequent oral and written communications with client agencies in providing and requesting information, resolving problems and in explaining and interpreting auditing procedures.

As the head of a small section, a Principal Audit Clerk supervises the activities of a group of Audit Clerks, Senior Audit Clerks and other support clerical positions as required within the framework described above, or assists a Head Audit Clerk in a larger clerical auditing section. The Principal Audit Clerk functioning as an assistant to a Head Audit Clerk is characterized by staff development responsibilities and the day-to-day supervision of staff. As a section head, the duties of the Head and Principal Audit Clerks are quite similar. However, the responsibilities of the Head Audit Clerk are more extensive because of the incumbent's responsibility for a clerical audit operation of a greater size and larger staff, usually involving large and active programs in terms of the number and variety of documents, transactions and procedures dealt with.

This work requires close attention to prescribed procedures, and exact application of these procedures in verifying the correctness of recorded data.

Positions in the Audit Clerk series are distinguished from professional accounting positions by the latter's application of knowledge of accounting theory, principles and procedures in planning and carrying out audit and accounting activities. Accountants provide assistance and advice to program officials and others concerning technical accounting matters in the planning, implementation and control of an accounting or audit program.


Supervises a staff in the clerical review of documents to insure timely and accurate processing.

Schedules work and sets work priorities to insure adherence to deadlines requested by the client agency or set by the supervisor.

Assigns work to staff based on work schedules and priorities, and the type of clerical review to be made.

As required, reassigns staff in response to workload to insure equitable work distribution.

Trains or directs staff training in new or revised procedures; provides written instructions and procedures; and orally explains and interprets procedures and answers questions.

Spot-checks work completed by staff to insure accuracy and adherence to procedures and instructions.

Identifies and resolves inaccuracies and, as necessary, retrains or directs the retraining of staff to improve performance.

Certifies vouchers for payment.

Makes periodic evaluations of work performance for individual staff members; identifies areas of weakness; discusses results of evaluation with employees recommending ways to improving work performance; and prepares written report of evaluations.

Reviews production reports of section's activities, identifies work problems and takes appropriate remedial actions to insure the timely and accurate review of documents.

Periodically meets with the supervisor to discuss and resolve work problems and other matters of concern to the operation of the section.

Directs the maintenance of the section's files, reports and records produced.

Assists in the preparation of new or revised procedures by performing such tasks as reviewing new legislation and assisting in the preparation of draft procedures; reviewing new procedures and recommending changes based on practical experience in implementing such procedures; and recommending revisions to existing procedures based on observations of work performance.

Conducts oral and written communications with client agencies and with others for the purpose of providing and requesting information, resolving problems, and in explaining and interpreting auditing procedures.

In addition to the above, incumbents may perform clerical audits of a unique nature governed by special conditions and procedures.


Incumbents have frequent oral and written communications with individuals in the client agencies and others for the purpose of providing information, resolving problems, and explaining and interpreting auditing procedures. Incumbents have frequent oral communications with the subordinate staff in scheduling work and in providing assistance in support of written instructions and procedures. Incumbents have frequent oral communication with the supervisor in reviewing the section's qualitative and quantitative performance, in receiving and discussing special assignments, and in assisting in the preparation of written audit procedures.

Written or oral communications with the public are not typical, although incumbents may perform such activities.


As a section head, incumbents supervise a staff of clerical employees by assigning work, setting-and enforcing work priorities and schedules, providing and interpreting written procedures and instructions, and by observing and spot-checking work produced to insure its accuracy. Incumbents review activity reports to identify and remedy work-related problems and evaluate work performance.

As the highest level position in a clerical audit section, incumbents work with considerable independence. A supervisor provides written audit instructions and procedures and, as required, interprets these procedures. Production records and reports are reviewed to insure the even and timely flow of work.

A Principal Audit Clerk who acts as an assistant to a Head Audit Clerk provides day-to-day supervision of staff, training and instruction, and assists in developing and implementing new or revised procedures. The incumbent observes and spot-checks work and performs clerical audits of documents characterized by their unique requirements and governed by special conditions and procedures.


Good knowledge of applicable rules, regulations and procedures governing the audit.

Working knowledge of the principles and practices of supervision.

Working knowledge of the basic arithmetic functions.

Ability to follow oral and written instructions.

Ability to make arithmetic computations such as ratios and percents.

Ability to apply appropriate audit procedures.

Ability to train and supervise a group of employees.

Ability to use a calculator and adding machine.
Ability to schedule work and meet priorities.
Ability to recognize inconsistencies and errors in data.

Ability to follow prescribed procedures exactly in verifying the accuracy of recorded data.


Principal Audit Clerk: One year of permanent service as a Senior Audit Clerk.

Head Audit Clerk: One year of permanent service as a Principal Audit Clerk.

NOTE: These qualifications are subject to change due to selection plan considerations. For current information on qualification requirements for selection purposes, contact the Bureau of Staffing Services.

Date: 12/83