Associate Accountant-Open Competitive Exam

General Description

This is an administrative accounting position with responsibility for the design, modification and/or implementation of new or existing accounting procedures and business office systems. The Associate Accountant is distinguished from the Senior Accountant by the greater scope and responsibilities assigned to the incumbent, and by the wider latitude for independent judgment within established objectives, policies, and procedures. General supervision is received from higher level personnel. Employees of this class may supervise lower level personnel. Related work is performed as required.

Typical Work Activities

• Assists with the preparation of official statements, by updating narratives when compiling, revising and developing financial statements;
• Audits and initiates cash transfers necessary to fund payrolls;
• Audits and transmits payroll tax withholdings, deductions and reporting;
• Ensures that all accounting procedures and records meet Federal, State and local requirements and regulations;
• May supervise or participate in integrating and reconciling subsystems with automated accounting systems;
• Advises other departments in accounting matters as required;
• Supervises or prepares entries to automated financial systems, according to established accounting procedures;
• Prepares government grant applications and audits of existing grants;
• Develops and updates financial reports using personal computer software such as spreadsheet and database programs;
• Designs new accounting procedures/systems or modifies existing systems to provide records of and controls on financial transactions;
• Trains others in accounting activities and procedures;
• Audits contracts and vouchers and approves claims for payment;
• Prepares specialized or standard financial statements and reports;
• Monitors, audits, reconciles and analyzes accounts;
• Prepares detailed financial reports for submission to funding sources;
• Participates in year-end audit.

Minimum Qualifications

High School Diploma** or Equivalent**, PLUS:

• Master’s Degree in Accounting** PLUS two (2) years of experience* in accounting or auditing; OR
• Bachelor’s Degree** PLUS five (5) years of experience* in accounting or auditing; OR
• Associate’s Degree** PLUS seven (7) years of experience* in accounting or auditing; OR
• Eight (8) years of experience* in accounting or auditing.

• A degree in Accounting can be substituted for one (1) year of experience

**Candidates who expect to receive this degree or diploma by August 1, 2025, may participate in the examination. If successful on the examination, you will not be certified for appointment until you have submitted proof of completion of the requirements to the City of Rochester Examination Administration Unit. Proof must be submitted no later than 2 (two) months after the completion of your degree or diploma; failure to do so will result in the removal of your name from this list.

Exam Information

Scopes/Subjects of Examination: A test designed to evaluate knowledge, skills and/or abilities in the following areas.

Preparing Written Material: These questions test for the ability to present information clearly and accurately, and to organize paragraphs logically and comprehensibly. For some questions, you will be given information in two or three sentences followed by four restatements of the information. You must then choose the best version. For other questions, you will be given paragraphs with their sentences out of order. You must then choose, from four suggestions, the best order for the sentences.

General Accounting: These questions test for knowledge of the general accounting principles and practices used in the preparation of financial statements, in the recording and reporting of financial transactions, and in financial decision-making. Candidates will be required to demonstrate a current knowledge of Generally Accepted Accounting Principles (GAAP). Knowledge of computerized information systems as it applies to accounting may be required.

General Auditing: These questions test for knowledge of the principles and procedures involved in substantiating and examining transactions and financial statements. It will require a knowledge of auditing techniques and Generally Accepted Auditing Standards (GAAS). Knowledge of the use of computerized accounting or auditing systems as it pertains to auditing may be required. Questions relating to internal controls applicable to manual and computerized accounting systems may be included.

Governmental Accounting: These questions test for knowledge of the accounting practices employed to provide financial information used in determining and forecasting the condition of governmental units, and used for monitoring governmental performance, in terms of legal, contractual and fiduciary requirements. These questions will test for knowledge of and familiarity with common governmental funds, appropriation and encumbrance accounting, accounting for revenue and expenditures, and other aspects of accounting relating to the governmental sector.

Understanding and Interpreting Tabular Material: These questions test your ability to understand, analyze, and use the internal logic of data presented in tabular form. You may be asked to perform tasks such as completing tables, drawing conclusions from them, analyzing data trends or interrelationships, and revising or combining data sets. The concepts of rate, ratio, and proportion are tested. Mathematical operations are simple, and computational speed is not a major factor in the test. You should bring with you a hand-held battery- or solar-powered calculator for use on this test. You will not be permitted to use the calculator function of your cell phone.

Test Guide:

• The New York State Department of Civil Service has not prepared a test guide for this examination. However, candidates may find information in the publication 'General Guide to Written Tests' helpful in preparing for this test. This publication is available on line at: https://www.cs.ny.gov/testing/testguides.cfm.

For full-time employees:
The City of Rochester offers a complete benefits package to full-time employees including health care, dental, vision, retirement, deferred compensation plans, flexible spending accounts, life insurance, long-term disability, holidays, vacation, and sick leave.

For less-than full-time employees:
The City of Rochester offers numerous growth opportunities to include the potential to transition into full-time, permanent employment.