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He is often the one who is able to clearly see the reality and logic in situations, including financial ones such as when Michael started up his own paper company or Ryan Howard's online startup business.Because of this, Oscar is considered to be a know-it-all by many of his co-workers.He has no specific counterpart in the original British series.Oscar is known for being a rational, quietly efficient, and intellectual worker in the office, often the one who will ask pointed financial questions that his colleagues will not or that Michael avoids answering.Martinez is an accountant at the Scranton, Pennsylvania, office of the paper distribution company Dunder Mifflin and gets his first name from Núñez; series producer Greg Daniels felt that "Oscar" sounded like a good accountant's name.
In the episode "Dwight Christmas", he is in fact openly acknowledged as a Democrat.Oscar is frequently exasperated by the antics of his coworkers and tends to find their humor offensive.He is reserved, not really exhibiting a desire for close contact with any of his co-workers, although he is friendly when not outwardly pedantic.He is openly gay (after being publicly outed by Michael) and previously lived with his partner, Gil (Michael once said: "I wonder if [Gil] knows [that Oscar is gay]").
His more balanced and normal personality makes him an everyman type character, contrasting with the generally extroverted people with whom he works.
Oscar has worked at Dunder Mifflin for over nine years in 2008.