Director of Internal Audit and Control, Ulster County

DIRECTOR OF INTERNAL AUDIT AND CONTROL
DISTINGUISHING FEATURES OF THE CLASS: This position is responsible for directing
audit staff in the planning, execution and reporting of audits, including risk assessment
development and implementation, overseeing methodologies and fieldwork, and presenting
written results and recommendations. The incumbent also identifies, recommends, and
announces best practices in accounting for the benefit of the County, and reviews compliance
with financial reporting requirements, as well as applicable laws and regulations. The work is
performed under the general supervision of the Ulster County Comptroller or the Deputy
Comptroller. Supervision is exercised over the professional auditing staff of the department.
Does related work as required.

TYPICAL WORK ACTIVITIES: The typical work activities listed below, while providing
representative examples of the variety of work assignments in the title do not describe any
individual position. Incumbents in this title may perform some or all of the following, as well as
other related activities not described.

Directs all aspects of the audit program, including risk assessment development and
implementation, audit planning, development and review, overseeing methodologies and
fieldwork, conducting work paper reviews, and presenting written results and
recommendations;

Analyzes and evaluates the effectiveness of internal controls throughout the County;

Assigns engagements and administrative duties, ensuring that tasks are performed effectively
and efficiently;

Interprets and effectively applies GAGAS (Generally Accepted Government Auditing
Standards), GAAP (Generally Accepted Accounting Principles) statutory and regulatory
requirements, and administrative policies and procedures to engagements;

Oversees the preparation of audit reports for completeness, quality and compliance;

Formulates or directs the development of audit techniques and procedures required to conduct
engagements;

Develops recommendations for the implementation of improvements in County policies,
procedures, operations and programs;

Conducts oral presentations to elected officials, management, employees and the public;

May prepare specialized reports to the Comptroller.

FULL PERFORMANCE KNOWLEDGES, SKILLS, ABILITIES AND PERSONAL
CHARACTERISTICS: Thorough knowledge of GAGAS (Generally Accepted Government
Auditing Standards) and GAAP (Generally Accepted Accounting Principles); thorough
knowledge of performance measurement principles, audit related quantitative methods, audit
project management, management principles and practices applicable to government functions,
bank reconciliations, programs and processes; thorough knowledge of state and county laws,
rules and regulations relating to the disbursement of monies; good knowledge of the principles and practices of supervision; working knowledge of automated accounting systems; ability to
effectively conduct oral presentations; ability to identify problems and propose solutions; ability
to analyze data and draw conclusions; ability to research laws, rules regulations and procedures
governing an agency’s operation; ability to establish and maintain effective working
relationships with others; good organizational skills; perception and analysis; a high degree of
accuracy; integrity; sound professional judgment; tact and courtesy.

MINIMUM QUALIFICATIONS:
A. Possession of a Master’s degree in Accounting, Public Finance, Public Administration,
Business Administration, Economics or a closely related field and three (3) years of fulltime,
paid, post-degree accounting or auditing work experience which must have included
maintaining or auditing the double-entry books of a business, including the general ledger,
or maintaining governmental agency books involving appropriation accounting and
preparation of budget and financial reports, two (2) years of which must have been in a
supervisory and/or management capacity; OR

B. Possession of a Bachelor’s degree in Accounting, Public Finance, Public Administration,
Business Administration, Economics or a closely related field and five (5) years of full-time,
paid, post-degree accounting or auditing work experience which must have included
maintaining or auditing the double-entry books of a business, including the general ledger,
or maintaining governmental agency books involving appropriation accounting and
preparation of budget and financial reports, two (2) years of which must have been in a
supervisory and/or management capacity; OR

C. An equivalent combination of training and experience as indicated in (A) and (B) above.

Note: Your degree or college credits must have been awarded or earned by a college or
university accredited by a regional, national, or specialized agency recognized as an accrediting
agency by the U.S. Department of Education/U.S. Secretary of Education. If your degree was
awarded by an educational institution outside the United States and its territories, you must
provide independent verification of equivalency. A list of acceptable companies who provide this
service can be found on the Internet at http://www.cs.ny.gov/jobseeker/degrees.cfm. You must
pay the required evaluation fee.

ULSTER COUNTY Adopted: March 17, 2023
2597 DIR IAC
Classification: Competitive
MGT