Jurisdiction: Cortland County

Jurisdictional Class: Exempt

Adopted: 6/20/03

Revised: 10/14/03, 4/2/04

 

COUNTY AUDITOR

 

 

DISTINGUISHING FEATURES OF THE CLASS:

 

The work involves responsibility for conducting internal auditing of county departments and agencies, monitoring vendor contracts and payments, and reconciliation of reimbursement claims. The position is responsible for ensuring that all account-keeping procedures and contractual services are carried out in accordance with applicable federal, state and local laws, regulations and policies governing local governments. The incumbent will provide technical oversight and coordination of account-keeping activities for county departments. The work is performed under the general supervision of the County Administrator with broad leeway allowed for the exercise of independent professional judgment. Does related work as required.

 

TYPICAL WORK ACTIVITIES: (Illustrative only)

 

The audit(s) and finding(s) will be reported to the County Administrator in writing with copies of all Legislators;

Responsible for a pre-audit of all claims submitted for payment against the various funds of the County, submitting any recommendations thereto to the Chairman of the Budget and Finance committee prior to the date set forth for the audit of County claims;

Interfaces with county department heads and senior personnel regarding improvements in departmental accounting practices and ascertains that existing practices are accurate and workable;

Responsible for audits of all County departments that maintain records of monies received in the conduct of their department and verification of such audits with the records of the County Treasurer;

Independently conducts audits of agencies that receive county funding;

Independently conducts audit of hotels and bed & breakfast establishments for compliance with occupancy tax;

Trains subordinate staff in office procedures;

Independently audits financial records and accounts of all units of county government charged with duties relating to funds of the county;

Independent audit and monitoring duties related to expenditures of federal/state financial assistance provided to sub-recipients by the county in accordance with applicable laws and regulations;

Reviews financial claims against the county with emphasis on contracted service agreements;

Reconciles county claims in all departments for state and federal aid reimbursement;

Audits payroll records;

Conducts internal audits of county departments for compliance with federal and state regulations and county policies and systems;

COUNTY AUDITOR                                                                                                          page 2

 

 

Monitors delinquent receivable accounts for collection;

Assists with internal account reconciliation in the County Administrator’s Office;

Monitors corrective action procedures for department as needed;

May prepare reports in all accounting areas of county departments under the directive of the County Administrator.

 

FULL PERFORMANCE, KNOWLEDGE, SKILLS AND ABILITIES:

Thorough knowledge of modern governmental account-keeping practices and terminology;

Thorough knowledge of the generally accepted accounting practices;

Thorough knowledge of the terminology, practices and procedures of data processing system;

Thorough knowledge of office terminology, procedures and equipment;

Thorough knowledge of business English;

Good knowledge of federal, state and local laws and regulations which affect the accounting practices of local governments;

Ability to develop, effectively implement, and maintain accounting systems and procedures in conformance with all applicable laws, rules and regulations;

Ability to comprehend, analyze, and develop procedures to deal with unusual or complex accounting problems;

Ability to comprehend and analyze problems in the input and output of computer information;

Ability to understand and carry out complex oral and written instructions;

Ability to prepare accurate correspondence and reports;

Ability to read and understand financial statements;

Physical condition commensurate with the demands of the position.

 

MINIMUM QUALIFICATIONS:

 

A.  Graduation from a regionally accredited or NYS registered college or university with a  Bachelor’s degree or higher in accounting or related field and four (4) years of full-time paid ( or the equivalent part-time and/or volunteer) accounting experience with general ledger, balance sheets and expenditure auditing; OR

B.  Graduation from a regionally accredited or NYS registered college or university with an Associates degree  or higher in accounting or related field and six (6) years of full time paid (or the equivalent part-time and/or volunteer) accounting experience with general ledger, balance sheets and expenditure auditing; OR

C.  Graduation from high school or a high school equivalency diploma and eight (8) years of full time paid (or the equivalent part-time and/or volunteer) accounting experience with general ledger, balance sheets and expenditure auditing; OR

D.  Any equivalent combination of training and experience as described in (A), (B) and (C) above.