ACCOUNTANT II 02310
DISTINGUISHING FEATURES OF THE CLASS
The work involves the responsibility for performing professional accounting and supervisory work in maintaining all financial accounts for a governmental agency of moderate size. Under general supervision, and employees in this class are responsible for maintaining the financial and accounting records of a department and are usually the only professional accountant in the administration staff. Larger departments may require the services of an Accountant III or a Fiscal Officer, supported by various levels of Account Clerk. In all instances, however, an Accountant or a Fiscal Officer functions as office manager, and assigns, trains and supervises subordinate Account Clerks, Typists and Clerks in performance of their various duties. Work is performed with considerable latitude for independent professional judgement and is reviewed by the department head that examines procedures for adequacy of the accounting system in meeting the needs of the department. Accounts are subject to an annual audit by staff of the Director of Finance or the County Comptroller and by the New York State Department of Audit and Control. Incumbents may be required to successfully pass a background check. Does related work as required.
TYPICAL WORK ACTIVITIES
Plans, assigns and supervises the work of subordinate personnel who record financial transactions in journals and ledgers.
Collates figures supplied by Account Clerks (receipts and disbursements) into department ledgers maintained on general accounts and capital programs.
Monitors all departmental expenditures by constant updating and review of accounts, to insure that department is not exceeding allocations in operating budget and capital programs.
Prepares fiscal statements, statistical reports and cost data sheets upon request by the department head.
Assists department head in budget preparation, supplying data analysis on past or present cost factors.
Prepares statements of building operation and maintenance costs.
Interprets for subordinates new regulations, procedures and requirements as promulgated by the Comptroller, Director of Finance and the State Department of Audit and Control, Payroll Regulator.
Develops changes or modifies accounting systems as recommended by local and state auditors, thereby
improving knowledge in the accounting field, including changes to computerized systems.
Makes independent revisions or refinements when they appear to be warranted.
Requisitions all equipment and supplies; processes purchase orders for payment.
Journalizes all reimbursements for services performed under programs that receive state aid.
Reviews construction and other capital program contracts, including extension of contracts and submissions of bids for new construction or improvement projects.
Reviews fiscal procedures and proposals from the standpoint of cost, need and practicability.
Verifies, classifies and codes financial transactions for computed input, if ledgers are automated.
Evaluates employee performance; may interview prospective business office employees.
Supervises preparation and maintenance of payrolls.
WHEN ASSIGNED TO THE ONONDAGA COUNTY HEALTH DEPARTMENT:
Participates in public health preparedness activities as trained and assigned.
FULL PERFORMANCE KNOWLEDGES, SKILLS, ABILITIES AND PERSONAL CHARACTERISTICS
Thorough knowledge of the principles, theories, techniques and procedures of modern accounting systems,
including computerized accounting systems.
Good knowledge of generally accepted accounting principles as applied to governmental entities.
Good knowledge of office practices, methods and procedures for maintaining an efficiently operating business office.
Good knowledge of governmental finance administration, including budgeting and preparation of complex, accurate financial reports.
Good knowledge of the capabilities and limitations of accounting software as applied to the existing or proposed accounting operations.
Ability to apply established accounting principles and techniques in maintaining the department's accounting system.
Ability to present complete and accurate accounting reports and statements of considerable complexity, either verbally or in writing.
Ability to analyze and evaluate accounting problems and to develop improvements in methods that are being used in keeping the department's financial records.
Ability to perform detailed work, involving written and numerical data and ability to perform arithmetic calculations rapidly and accurately.
Ability to plan, assign and direct work of subordinate staff in a manner conducive to full performance and high morale.
Two (2) years of permanent competitive class status in the title of Accountant I, Auditor I or Systems Accountant.
A. Graduation from a regionally accredited or New York State registered college or university with a baccalaureate degree in accounting, or a baccalaureate degree including or supplemented by 24 semester credit hours, or its equivalent, in accounting PLUS two (2) years of work experience, or its part‑time equivalent, in professional accounting or financial auditing, or a closely related field, which must have involved as the major job function, the application of accounting principles to the installation and operational maintenance of a general or specialized accounting system and the design or modification of accounting system(s); or,
B. Six (6) years of work experience, or its part‑time equivalent, in accounting, financial auditing or full charge bookkeeping which is defined as experience which must have involved the accumulation of financial and statistical data into general and subsidiary ledgers and journals and the compilation of this material into financial reports and studies of which two (2) of the six (6) years must have been work experience in professional accounting, or financial auditing, or a closely related field, which must have involved as the major job function the application of accounting principles to the installation and operational maintenance of a general or specialized accounting system and the design or modification of accounting system(s); or,
C. An equivalent combination of training and experience as defined by the limits of (A) and (B).
NOTE: Successful completion of graduate semester hours in Accounting or a closely related field from a regionally accredited or New York State registered college or university may be substituted for work experience as follows: Thirty (30) graduate semester hours is equivalent to one (1) year of work experience; sixty (60) graduate semester hours is equivalent to two (2) years of work experience. Degrees in Finance, Banking, Economics and related fields will not be considered as qualifying.