Assistant Manager - Commute Analytics

About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry. About the Role As Senior Manager, Technical Accounting, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and other non-routine business activities.. This role sits at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution. Key areas may include cloud compute arrangements, data center and colocation arrangements, lease accounting under ASC 842, power purchase agreements, strategic investments, consolidation evaluations under ASC 810, financial instruments, and other emerging or non-standard arrangements. This role is based in San Francisco, CA or remote. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP. Evaluate accounting implications for compute infrastructure arrangements, including cloud compute, data center, colocation, lease, PPA, infrastructure procurement, and related commercial arrangements. Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and business initiatives. Prepare and review technical accounting memoranda, position papers, and other auditor-ready documentation.

About the Team OpenAI Finance is responsible for ensuring the organization is set up for success in pursuit of its mission. The Technical Accounting team plays a crucial role in helping OpenAI navigate complex, judgmental, and rapidly evolving accounting matters with rigor and clarity. We aim to bring both technical excellence and strong business partnership to some of the most novel accounting questions in the industry. About the Role As Senior Manager, Technical Accounting, Compute Infrastructure, you will lead the evaluation, documentation, and operationalization of complex accounting matters related to OpenAI's compute infrastructure, strategic investments, and other non-routine business activities.. This role sits at the intersection of U.S. GAAP technical accounting, infrastructure strategy, financial reporting, controls, and cross-functional execution. Key areas may include cloud compute arrangements, data center and colocation arrangements, lease accounting under ASC 842, power purchase agreements, strategic investments, consolidation evaluations under ASC 810, financial instruments, and other emerging or non-standard arrangements. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Lead technical accounting analysis for complex, judgmental, and non-routine transactions under U.S. GAAP. Evaluate accounting implications for compute infrastructure arrangements, including cloud compute, data center, colocation, lease, PPA, infrastructure procurement, and related commercial arrangements. Partner with Controllership, Tax, Legal, FP&A, Procurement, Infrastructure, and other cross-functional teams to assess the accounting implications of new products, commercial arrangements, strategic transactions, and business initiatives. Prepare and review technical accounting memoranda, position papers, and other auditor-ready documentation. Translate

About the Team OpenAI’s Strategic Finance organization provides financial insights and guidance to support the company’s long-term strategy and ambitious growth. We work across Partnerships, GTM, Product, Compute, and Operations to allocate and deploy resources to the highest-impact opportunities while protecting sustainable unit economics. The B2B Strategic Finance team focuses on the financial performance of our B2B products and GTM functions, ensuring tight alignment between financial objectives and company strategy. We: Drive operational planning, financial forecasting, and performance management for our B2B business, Provide analytically-grounded insights on B2B product and financial performance to inform strategic resource allocation, Build the “0→1” financial foundations required to scale and accelerate growth. Within B2B, Partnerships are a critical lever to accelerate growth. You will help shape this business and drive successful outcomes from it. About the Role This Strategic Finance Partnerships hire will own our B2B Partnerships P&L and help drive strategic decision-making. You will be a critical finance partner to our Partnership teams, deal leads, Product owners, and Operations teams, responsible for pricing, structuring and driving success from partnerships, translating opportunities into decision- and exec-ready economics, and managing the overall Partnerships book of business. You will shape how OpenAI approaches Partnerships revenue targets, unit economics, investments, measurement, and prioritization. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Help manage the overall Partnerships business at a strategic priority, top-line impact, and resourcing / investment level. Own the financial evaluation of new B2B partnerships, modeling revenue, contribution margin, compute costs, cash flow, investment needs, and risk. Driv

About the Team OpenAI’s Strategic Finance organization provides the financial insight and guidance that support the company’s long-term strategy and ambitious growth. We partner across Product, Partnerships, Engineering, and GTM to allocate resources to the highest-impact opportunities while preserving sustainable unit economics. The Applications Technology Strategic Finance team works closely with Product and Engineering to scale core offerings and bring new products to market. We lead revenue forecasting and performance management across the product portfolio, and partner closely with the Infrastructure Engineering team to forecast infrastructure and compute demand and to manage margin targets and headcount planning with rigor. About the Role We are hiring a Director of Product Finance, Infrastructure and Compute Demand to help drive strategic decision-making across our product organization. This person will serve as the primary finance partner to the AGI Deployment (Applications) Infrastructure Engineering organization and play a critical role in connecting product usage, compute demand, infrastructure costs, and margin outcomes across the portfolio. You will help build the frameworks that translate technical decisions into economic outcomes, shape planning across product and infrastructure teams, and ensure OpenAI is scaling its products with rigor and efficiency. You will also manage a small team, providing mentorship and leadership while remaining hands-on with analysis and execution. This role is ideally based in our San Francisco HQ, but we are open to NYC and Seattle. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Serve as the primary finance partner to the AGI Deployment (Applications) Infrastructure Engineering organization. Own the consolidated compute and infrastructure demand forecast for the products we bring to market, partnering closely with capacity planning and

About the Team OpenAI’s Hardware organization develops AI-native silicon and system-level solutions for the unique demands of advanced AI workloads. Building on efforts like Jalapeño, the team is developing future generations of AI-native silicon and tightly integrated systems to power the next generation of frontier models. By co-designing chips, systems, tools, and methodologies, the team helps deliver faster, more efficient, and production-ready hardware for OpenAI’s supercomputing platform. About the Role We are looking for a highly experienced RTL engineer to own critical on- and off-chip interconnect components for our custom AI accelerator platform. You will drive the microarchitecture and RTL implementation of scalable on-chip communication fabrics connecting high-bandwidth compute, memory, and I/O subsystems as well as purpose-built off-chip interfaces and protocols needed to enable custom computing at scale. This is a senior, hands-on engineering role with broad technical ownership. You will drive design from requirements through the full silicon lifecycle, from architecture definition and performance analysis through RTL implementation, verification closure, physical design convergence, bring-up, and production readiness. You will plan and oversee the work of junior engineers and help drive and develop productive engineering relationships with external partners and help manage partner execution. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Own the microarchitecture, RTL design, and delivery of major SoC interconnect components, including network-on-chip fabrics, switches, routers, bridges, protocol adapters, arbiters, and traffic-management logic as well as off-chip protocol bridges and interfaces. Drive third party engagements to develop novel networking and interface protocols and silicon IP while ensuring high quality and de

About the Role We are looking for an organized, thoughtful, and proactive Executive Assistant (EA) to our founders, who will also serve as the Office Manager for our New York City office. In this unique role, you’ll have the opportunity to establish trust and build rapport with our founders to organize their most precious asset: their time. You will improve our founders’ effectiveness through your thoughtful and organizational touches by managing calendars, coordinating activities while avoiding scheduling conflicts, anticipating their needs, and predicting thoughtful ways to improve their ability to be even more effective in their day-to-day. Similarly you will scale your thoughtful nature to owning the Office Management responsibilities to create an unparalleled in-office vibe for our employees. You’ll actively promote and facilitate in-person collaboration by partnering to create events, activities, and safe spaces for meaningful interactions among our NYC employees. Whether through thoughtfully designed workspaces, or cultivating experiences for engaging team events, you will promote face-to-face connections that foster creativity, teamwork, and a strong sense of community. Your efforts will build a dynamic office environment where execs and employees feel motivated to mingle, collaborate, share ideas, and contribute to a thriving workplace culture. This role is perfect for someone who is thoughtful, organized and proactive, and thrives on building connections, planning engaging experiences, and making the office a place people genuinely love coming to. What you will do Calendar Management: Manage and maintain complex and ever-changing calendars for the CEO and CPO, including scheduling internal and external meetings, managing conflicts, and prioritizing commitments based on strategic importance. Meeting Logistics: Coordinate all aspects of meetings, including securing venues and arranging necessary technology. Travel Coordination: Arrange comp