Audits may be conducted at the taxpayer's place of business, at national and regional corporate headquarters or at a taxpayer representative's office. Depending on the assignment, audits are conducted both in and out of New York State. Positions in this class are found only in the Audit Division of the Department of Taxation and Finance. In this capacity, the incumbents apply professional accounting and auditing principles and techniques along with appropriate provisions of the tax laws to determine tax due and fix tax liability, penalties and interest, incumbents often operate in conjunction with other tax auditors assigned to the same case, but may function independently in conducting certain audits. They receive supervision and guidance from a Tax Auditor 2 who gives detailed instructions and reviews the work.
Individual assignments are varied and are designed to broaden the audit experience of incumbents.
Incumbents of Tax Auditor 1 positions usually have a primary assignment involving audits of one of the various tax specialties. However, Tax Auditors 1 may be cross-trained in one or more other specialties in addition to the specialty of primary assignment. Cross-training may, in time, extend to all tax specialties. They supervise a staff of three to nine Tax Auditors 1, depending on the size and complexity of the audit and the tax program involved. Tax Auditor 2 positions have special titles indicating their area of specialization, such as Sales Tax Auditor 2, Income Tax Auditor 2, etc.