What are the responsibilities and job description for the Audit Supervisor (5 Positions) position at Office of the New York City Comptroller?
The New York City Comptroller’s Office works to promote the financial health, integrity, and effectiveness of New York City government, in order to strengthen trust, secure a thriving future for all New Yorkers, and build a more just, equitable, and resilient city. Led by an independently elected citywide official, the comptroller’s office provides checks and balances needed to hold City government accountable for budgeting wisely, investing responsibly, operating efficiently, acting fairly, living up to its obligations and promises, and paying attention to the long-term challenges we face together.
The Audit Bureau conducts informative and meaningful audits, independent assessments, and objective reviews to examine and report on City operations and services. The Bureau strives to improve the City’s financial position, identify and mitigate risks, and ensure that services are provided efficiently, effectively and equitably. By reporting our findings to City officials, oversight bodies and the public, we increase transparency and accountability, promote integrity, and strengthen public trust.
Audit supervisors must be able to oversee the activities of auditors assigned to multiple engagements, running simultaneously to a successful conclusion, with support from the audit manager, while ensuring OTC and Audit Bureau policies and procedures are adhered to. This requires an ability to lead and support 2 to 3 teams at one time, ensuring they correctly apply GAGAS audit standards at all stages of the work; ensuring each related audit plan is well designed, modified as needed, and carried out to meet the audit objectives, with suitable impact, within agreed timeframes.
Responsibilities Include, But Are Not Limited To The Following
Team Management: Supervisor ensures team members are assigned appropriate tasks that are necessary to achieve the audit objectives, consistent with the audit plan, and completed to an appropriate standard. Team members with skill gaps are identified and offered appropriate formal and on-the-job training and coaching; T&S are shared and discussed with each supervisee at the beginning of the year, and fair and accurate performance evaluations are created, explained and discussed with supervisee in an interactive process. If performance issues arise, appropriate counseling with staff is undertaken and documented and audit manager/unit head and HR consulted with as needed. Communication with colleagues and with auditee is polite, professional, and effective in ensuring audit moves forward on time, in accordance with audit objectives, and for GAGAS engagements, in compliance with auditing standards. The Audit Supervisor is responsible for supporting the development of their direct reports through strong coaching, mentoring, and training.
Audit Planning & Implementation: With input from audit manager, supervisors are responsible for ensuring that all audit plans are designed, and modified during the audits as needed, to meet audit objectives and deliver impactful audits. During the planning stage, internal and external stakeholders and SME are consulted and public sources of information, data and press reporting about related issues are considered to understand the context in which the engagements are being started – these are reflected when audit objectives and the questions to be answered by each audit are determined, and these form the basis of audit steps and testing which are incorporated in plans. Audit plans contain all steps necessary to complete survey and testing phases successfully; testing is logically designed and carried out to answer relevant audit questions in line with audit objectives; audit plans are adhered to and completed within scope, within agreed timeframes. As new issues and problems arise or are identified, changes are adopted, and teams pivot accordingly. “Scope creep” is avoided, problems encountered by the team are timely addressed with input from audit manager, required forms and work papers are completed, requisite approvals are obtained, required check-ins are held and documented, and independent referencing and QA reviews occur as required.
Analysis and Review: Supervisors are responsible for reviewing and correcting (when needed) the work product and work papers that flow from the review and analysis of information, data and documentation undertaken by staff and lead auditors and their teammates. Supervisors must ensure that information obtained by the team is thoroughly reviewed, crucial facts are not missed or misconstrued, conclusions are accurate and well supported by audit evidence, and the relevant information to audit objectives is clear and persuasive. Supervisors ensure that any evidentiary gaps are identified and a plan for filling gaps is made, in consultation with managers and assigned teams. Information is presented logically, accurately and persuasively to manager, verbally and in emails, memos, case notes, workpapers, internal control memos, finding sheets, and audit reports. Information is organized and stored in the system of records in accordance with the Audit Bureau’s internal policies and procedures.
Survey and Testing: Supervisors oversee survey and testing processes to ensure that:
Teamwork
Supervisors contribute strongly to a collaborative team environment, encouraging active sharing and contributions by all team members. Clear instructions are given; team members are offered support. Work proceeds harmoniously and effectively within the team. Work assigned to the team is well thought out, carefully planned, and completed on time. Guidance from manager is taken and acted upon; accepts and responds constructively to feedback.
MANAGEMENT AUDITOR - 40502
Minimum Qualifications
A baccalaureate degree from an accredited college including or supplemented by 24 semester credits in auditing, accounting, finance, economics, statistics, law, quantitative or qualitative research methodology, mathematics, data science, management, public or business administration, computer science/information
technology, or a related field, and one of the following:
Special Note
To be eligible for placement in Assignment Level II individuals must have, in addition to meeting the minimum requirements, at least one year of experience as a Management Auditor - Assignment I or at least two years of experience in performance auditing according to Generally Accepted Government Auditing Standards (GAGAS), internal auditing, financial auditing, and/or information technology (IT) auditing.
Preferred Skills
This position is also open to qualified persons with a disability who are eligible for the 55-a Program. Please indicate at the top of your resume and cover letter that you would like to be considered for the position through the 55-a Program.
Public Service Loan Forgiveness
As a prospective employee of the City of New York, you may be eligible for federal loan forgiveness programs and state repayment assistance programs. For more information, please visit the U.S. Department of Education’s website at https://studentaid.gov/pslf/.
Residency Requirement
New York City residency is generally required within 90 days of appointment. However, City Employees in certain titles who have worked for the City for 2 continuous years may also be eligible to reside in Nassau, Suffolk, Putnam, Westchester, Rockland, or Orange County. To determine if the residency requirement applies to you, please discuss with the agency representative at the time of interview.
Additional Information
The City of New York is an inclusive equal opportunity employer committed to recruiting and retaining a diverse workforce and providing a work environment that is free from discrimination and harassment based upon any legally protected status or protected characteristic, including but not limited to an individual's sex, race, color, ethnicity, national origin, age, religion, disability, sexual orientation, veteran status, gender identity, or pregnancy.
The Audit Bureau conducts informative and meaningful audits, independent assessments, and objective reviews to examine and report on City operations and services. The Bureau strives to improve the City’s financial position, identify and mitigate risks, and ensure that services are provided efficiently, effectively and equitably. By reporting our findings to City officials, oversight bodies and the public, we increase transparency and accountability, promote integrity, and strengthen public trust.
Audit supervisors must be able to oversee the activities of auditors assigned to multiple engagements, running simultaneously to a successful conclusion, with support from the audit manager, while ensuring OTC and Audit Bureau policies and procedures are adhered to. This requires an ability to lead and support 2 to 3 teams at one time, ensuring they correctly apply GAGAS audit standards at all stages of the work; ensuring each related audit plan is well designed, modified as needed, and carried out to meet the audit objectives, with suitable impact, within agreed timeframes.
Responsibilities Include, But Are Not Limited To The Following
Team Management: Supervisor ensures team members are assigned appropriate tasks that are necessary to achieve the audit objectives, consistent with the audit plan, and completed to an appropriate standard. Team members with skill gaps are identified and offered appropriate formal and on-the-job training and coaching; T&S are shared and discussed with each supervisee at the beginning of the year, and fair and accurate performance evaluations are created, explained and discussed with supervisee in an interactive process. If performance issues arise, appropriate counseling with staff is undertaken and documented and audit manager/unit head and HR consulted with as needed. Communication with colleagues and with auditee is polite, professional, and effective in ensuring audit moves forward on time, in accordance with audit objectives, and for GAGAS engagements, in compliance with auditing standards. The Audit Supervisor is responsible for supporting the development of their direct reports through strong coaching, mentoring, and training.
Audit Planning & Implementation: With input from audit manager, supervisors are responsible for ensuring that all audit plans are designed, and modified during the audits as needed, to meet audit objectives and deliver impactful audits. During the planning stage, internal and external stakeholders and SME are consulted and public sources of information, data and press reporting about related issues are considered to understand the context in which the engagements are being started – these are reflected when audit objectives and the questions to be answered by each audit are determined, and these form the basis of audit steps and testing which are incorporated in plans. Audit plans contain all steps necessary to complete survey and testing phases successfully; testing is logically designed and carried out to answer relevant audit questions in line with audit objectives; audit plans are adhered to and completed within scope, within agreed timeframes. As new issues and problems arise or are identified, changes are adopted, and teams pivot accordingly. “Scope creep” is avoided, problems encountered by the team are timely addressed with input from audit manager, required forms and work papers are completed, requisite approvals are obtained, required check-ins are held and documented, and independent referencing and QA reviews occur as required.
Analysis and Review: Supervisors are responsible for reviewing and correcting (when needed) the work product and work papers that flow from the review and analysis of information, data and documentation undertaken by staff and lead auditors and their teammates. Supervisors must ensure that information obtained by the team is thoroughly reviewed, crucial facts are not missed or misconstrued, conclusions are accurate and well supported by audit evidence, and the relevant information to audit objectives is clear and persuasive. Supervisors ensure that any evidentiary gaps are identified and a plan for filling gaps is made, in consultation with managers and assigned teams. Information is presented logically, accurately and persuasively to manager, verbally and in emails, memos, case notes, workpapers, internal control memos, finding sheets, and audit reports. Information is organized and stored in the system of records in accordance with the Audit Bureau’s internal policies and procedures.
Survey and Testing: Supervisors oversee survey and testing processes to ensure that:
- GAGAS mandated analysis has been completed and documented;
- Efficiency, effectiveness, economy and equity have been measured if relevant to audit objectives;
- Requirements of each condition, criteria, cause and effect have been identified and are fully supported by logical analysis and persuasive evidence;
- Recommendations are well supported by root cause analysis;
- Findings sheets are well developed and support the drafting of Exit Conference Summaries.
Teamwork
Supervisors contribute strongly to a collaborative team environment, encouraging active sharing and contributions by all team members. Clear instructions are given; team members are offered support. Work proceeds harmoniously and effectively within the team. Work assigned to the team is well thought out, carefully planned, and completed on time. Guidance from manager is taken and acted upon; accepts and responds constructively to feedback.
MANAGEMENT AUDITOR - 40502
Minimum Qualifications
A baccalaureate degree from an accredited college including or supplemented by 24 semester credits in auditing, accounting, finance, economics, statistics, law, quantitative or qualitative research methodology, mathematics, data science, management, public or business administration, computer science/information
technology, or a related field, and one of the following:
- one year of full-time satisfactory experience in performance auditing according to Generally Accepted Government Auditing Standards
- a valid Certified Public Accountant license issued by the New York State Education Department; or
- a valid Certified Internal Auditor certificate issued by the Institute of Internal Auditors (IIA). To be eligible for placement in Assignment Level II individuals must have, in addition to
Special Note
To be eligible for placement in Assignment Level II individuals must have, in addition to meeting the minimum requirements, at least one year of experience as a Management Auditor - Assignment I or at least two years of experience in performance auditing according to Generally Accepted Government Auditing Standards (GAGAS), internal auditing, financial auditing, and/or information technology (IT) auditing.
Preferred Skills
- At least three years demonstrated experience leading GAGAS performance audits successfully. - Previous experience supervising small audit teams. - Knowledge of NYC agency operations.
This position is also open to qualified persons with a disability who are eligible for the 55-a Program. Please indicate at the top of your resume and cover letter that you would like to be considered for the position through the 55-a Program.
Public Service Loan Forgiveness
As a prospective employee of the City of New York, you may be eligible for federal loan forgiveness programs and state repayment assistance programs. For more information, please visit the U.S. Department of Education’s website at https://studentaid.gov/pslf/.
Residency Requirement
New York City residency is generally required within 90 days of appointment. However, City Employees in certain titles who have worked for the City for 2 continuous years may also be eligible to reside in Nassau, Suffolk, Putnam, Westchester, Rockland, or Orange County. To determine if the residency requirement applies to you, please discuss with the agency representative at the time of interview.
Additional Information
The City of New York is an inclusive equal opportunity employer committed to recruiting and retaining a diverse workforce and providing a work environment that is free from discrimination and harassment based upon any legally protected status or protected characteristic, including but not limited to an individual's sex, race, color, ethnicity, national origin, age, religion, disability, sexual orientation, veteran status, gender identity, or pregnancy.