Auditor 2

Due to current testing space limitations, candidates may need to travel to a test site to take this examination. Candidates will be notified of their test site location on their admission notice.

Interdepartmental promotion examination open to all qualified employees of the New York State Department of Taxation and Finance and Division of Tax Appeals.

For Promotion in State Departments, Facilities, and Agencies

1. Within Promotion Units 2. Within Entire Departments 3. To Other Departments

This examination is being held to fill vacancies in the New York State Department of Taxation and Finance only.

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Minimum Qualifications

On or before April 13, 2024, you must be a qualified employee of the New York State Department of Taxation and Finance or the Division of Tax Appeals and have had three months of permanent competitive or 55-b/55-c service as:

Either A. an Auditor 1 (Tax), Auditor Trainee 2 (Tax), Auditor Trainee 1 (Tax), Tax Auditor 1, Tax Auditor Trainee 2, or Tax Auditor Trainee 1;

Or B. a Tax Technician 2 (any specialty)* with a bachelor's or higher degree including or supplemented by 24 semester credit hours of college study in accounting, auditing, and/or taxation.

*If qualifying for one or more of these promotion examinations based upon service in one of these qualifying titles, you MUST submit a list of qualifying coursework with your application which demonstrates that you have 24 semester credit hours in accounting, auditing, or taxation. You must provide the course name, the number of semester credit hours earned, the grade, and the name of the accredited college/university attended. Only courses with the word accounting, auditing, or taxation are considered qualifying. Although you may have received credit for courses such as business law, economics, statistics, or finance as part of an accounting curriculum, these courses cannot be counted toward the required 24 semester credit hours. FAILURE to provide this course listing will result in disqualification.

• Only the title or titles listed are qualifying.
• If you expect to meet the educational requirements by September 30, 2024, you can take the test. You MUST submit proof of successful completion of the educational requirements to the hiring agency at the time of the employment interview or you will not be considered for appointment. Failure to meet the educational requirements by September 30, 2024, may result in your removal from the eligible list.
• Your required educational credentials must have been awarded by an educational institution accredited by a regional, national, or specialized agency recognized as an accrediting agency by the United States (U.S.) Department of Education/Secretary of Education. If awarded by an institution outside of the U.S. and its territories, you must provide independent verification of equivalency. A list of companies that provide these services (fees must be paid to the company you choose) can be found at:http://www.cs.ny.gov/jobseeker/degrees.cfm. You will be required to provide this information to the hiring agency at the time of interview.

If you were permanently appointed to a qualifying title on or before January 13, 2024, and have served continuously in this title since that date, you are eligible to file for this examination.

Qualifying Experience For Appointment From The Eligible List: After one year of service at the full performance level, successful candidates will be qualified for appointment from the eligible list.

Eligibles who meet the ?B? qualifications, and who are subsequently appointed to an ?A? title, may request to have their name added to the ?A? list, once they have completed the one year of service in the ?A? title. The request should be submitted in writing to the NYS Department of Civil Service, Albany, New York 12239; Attention: S3/SER.

Order of Certification: The order of certification of this eligible list will be:

1. "A" eligibles
2. "All" eligibles

The Positions: These positions exist in the Department of Taxation and Finance and are located Statewide.

Notes:

1. Please access the Human Resources home page on the Tax Department Intranet to obtain the duties statement for these positions. This website is only accessible if you are connected to the Tax Department's computer network and is not available on the Internet.
2. Due to the large number of tax specialty areas covered by this series of tests, we encourage candidates to carefully consider and make choices about which areas of questions to concentrate their time on. While it may be possible in the time allowed to answer questions in all the specialty areas, concentration on fewer areas may result in better test scores.

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Subject of Examination

To be considered for appointment to this title, you must pass the multiple-choice test. The multiple-choice test evaluates your knowledge, skills, and/or abilities in the following areas:	For Examination Numbers
	31-041	31-042	31-043	31-044	31-045
1. Preparing reports and official documents - These questions test for the ability to prepare reports and other official documents for use within and among governmental agencies, in legal or regulatory settings, or for dissemination to the public. Some questions test for a knowledge of grammar, usage, punctuation, and sentence structure. Others test for the ability to present information clearly and accurately, to use the proper tone, and to organize paragraphs logically and comprehensibly.	X	X	X	X	X
2. Supervision - These questions test for knowledge of the principles and practices employed in planning, organizing, and controlling the activities of a work unit toward predetermined objectives. The concepts covered, usually in a situational question format, include such topics as assigning and reviewing work; evaluating performance; maintaining work standards; motivating and developing subordinates; implementing procedural change; increasing efficiency; and dealing with problems of absenteeism, morale, and discipline.	X	X	X	X	X
NOTE A: - The multiple-choice test is also designed to test for knowledge, skills, and/or abilities in the areas shown below for each of the tax specialties. The multiple-choice tests will include, but are not necessarily limited to, questions requiring application of the NYS Tax Law and related codes, rules, regulations and other documents (e.g., forms and instructions, Audit Guidelines, Technical Services Bureau Memoranda (TSB-Ms), Technical Services Bureau Advisory Opinions (TSB-As), Tax Appeals Tribunal Decisions, Tax Bulletins, Publications, etc.) particular to each tax specialty. Some knowledge of accounting and auditing may be needed.
3. NYS Corporation Tax Law and Rules - These questions test for, but are not necessarily limited to, knowledge of Articles 9 (Sec 186e), 9A and 27 of the NYS Tax Law, Technical Memoranda (TSB-M), and the related tax forms and instructions in effect for calendar year 2020 tax returns. Some knowledge of accounting or auditing may be needed. NOTE A does not apply to this examination.	X
4. NYS Excise Tax Law, Rules and Regulations - These questions test for, but are not necessarily limited to, knowledge of such areas as Articles 12A, 13A, 20, 21, 21A and applicable sections of Articles 28 and 29 of the NYS Tax Law; the related laws, codes, rules and regulations; and the related documents (listed in NOTE A above) in effect on September 1, 2023.		X
5. NYS Tax Law, Rules and Regulations - Forensic - These questions test for, but are not necessarily limited to, the knowledge of the following NYS tax laws in effect as of May 3, 2023: Articles 8, 20, 20-C, 22, 28, 29, and 37, and related laws, codes, rules and regulations, and the related documents (listed in Note A above); NYS Penal Law Articles 15, 20, 55, 60, 155, and 175; and NYS Criminal Procedure Law Articles 10, 30, 60, 70, 100, 190, 200, 240 and 245. These questions also test for knowledge of Department of Taxation and Finance guidelines and procedures related to criminal cases, forensic accounting, auditing and investigative techniques, and criminal procedures. In addition, these questions may test for the ability to analyze information and evidence.			X
6. NYS Income Tax Law, Rules and Regulations - These questions test for, but are not necessarily limited to, knowledge of Articles 22, 30, and 30A of the NYS Tax Law; provisions of the U.S. Internal Revenue Code and federal regulations applicable to NYS Income Tax Law; the related laws, codes, rules and regulations; and the related documents (listed in Note A above) in effect for calendar year 2022 tax returns.				X
7. NYS Sales Tax Law, Rules and Regulations - These questions test for, but are not necessarily limited to, knowledge of Articles 28, 28A and 29 of the NYS Tax Law; the related laws, codes, rules and regulations; and the related documents (listed in NOTE A above) in effect on January 1, 2023.					X

If you pass, your seniority credit(s), if any, will be included in the computation of your final score. Your final score on the eligible list will be determined after adding any wartime Veterans' credits.

Credit For Seniority: Seniority is credited at the rate of one credit for each five-year period (or fraction thereof), excluding the first year of service.

Admission To The Test: If approved for a multiple-choice test, you will receive an admission notice which will indicate your assigned test date and the way your test will be administered. Your test may be administered with paper and pencil or online at a state test site using a state-provided Chromebook. You cannot request to change your scheduled day or request a specific type of test administration.

Applicants are required to have a Personal NY.gov account and keep their email address up to date. The Department of Civil Service and other state agencies will communicate with you through email correspondence. This may include the notification of your test arrangements, examination results, and canvassing you for interest in appointment. It will be important for you to keep your email address, phone number, and mailing address current by logging into https://www.cs.ny.gov/home/myaccount.

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How To Apply

Additional Information

New York State is an Equal Opportunity Employer

It is the policy of the State of New York to provide for and promote equal opportunity employment, compensation, and other terms and conditions of employment without unlawful discrimination on the basis of age, race, color, religion, disability, national origin, gender, sexual orientation, veteran or military service member status, marital status, domestic violence victim status, genetic predisposition or carrier status, arrest and/or criminal conviction record, or any other category protected by law, unless based upon a bona fide occupational qualification or other exception.

Religious Accommodation

Most multiple-choice tests are held on Saturdays. If you cannot take the test on the announced test date, due to a conflict with a religious observance or practice, check the box under “Religious Accommodation.” We will make arrangements for you to take the test on a different date (usually the following day).

Reasonable Accommodations in Testing

It is the policy of the Department of Civil Service, in accordance with the New York State Human Rights Law and the Americans with Disabilities Act, to provide qualified persons with disabilities equal employment opportunity and equal opportunity to participate in and receive the benefits, services, programs, and activities of the Department. It is the policy of the Department to provide such persons reasonable accommodations and reasonable modifications as are necessary to provide equal opportunity. Persons with disabilities who require an accommodation to participate in an examination must note this on their application. Further information is available from the Test Accommodation Unit of the Department of Civil Service at Testaccommodation@cs.ny.gov.

Admission to Examination

Notice to appear for the test may be conditional as review of applications may not be made until after the test. If you have not received your notice to appear for the multiple-choice test three days before the date of the test, email us at AdmissionNotices@cs.ny.gov. Please provide your first and last name, address, and the last four digits of your social security number, and we will provide you with the information you need to attend your multiple-choice test. If you have an issue other than not receiving your admission notice, please contact our office at (518) 474-6470 in the Albany area or toll free at 1-877-697-5627. Please leave a clear concise message and provide your first and last name, last four digits of your social security number and a daytime phone number.

Taking State and Local Examinations Scheduled for the Same Day

If you have applied to take a multiple-choice test announced by either one or several local jurisdictions (county, town, city) scheduled to be held on the same test date as this multiple-choice test, you must notify each of the local jurisdictions no later than two weeks before the test date to make arrangements for taking all tests at one test site. All tests will be held at the state examination center. For your convenience, contact information for all local civil service agencies is available on our website at: https://www.cs.ny.gov/jobseeker/local.cfm.

Eligibility for Examination

To be considered a qualified employee eligible to compete in this examination, you must be employed in, or on leave from, the specified department or agency on a permanent or contingent permanent basis in the competitive class, or in the non-competitive class or labor class if specifically noted on this announcement (or be on an appropriate preferred list), and have the specified time in the specified title or salary grade. You may not compete in a test for a title if you are permanently employed in that title (unless you are still on probation) or in a higher direct line of promotion.

Cell Phones or Electronic/Communication Devices at the Test Site

The use of cell phones, beepers, headphones, or any electronic or other communication devices at your personal testing site or in the test room, hallways, restrooms, building, grounds, or other areas, except as expressly authorized by the Department of Civil Service, could result in your disqualification.

S3/TB1 SER-dah
Issued: 1/26/24

This announcement is subject to amendment or cancellation without notice. Do not copy it, or post it to any other site, but link to it instead.

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