Accountants & Auditors
- Multiple-choice Test To Be Held
- December 2, 2023
You may be assigned to either Saturday or Sunday to take your test.
You cannot request or change your scheduled day.
- Applications Must Be Submitted or Postmarked By
- October 18, 2023
|Exam Number||Exam Title||Open to Employees of||Salary||Salary Grade||Non−Refundable Processing Fee (Waivers available)|
|38-958||Associate Accountant||Multiple Agencies||*||G-23||$0|
|38-959||Auditor 2||Multiple Agencies||*||G-23||$0|
|*38-958 Associate Accountant|
|*38-959 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
For Promotion in State Departments, Facilities, and Agencies
1. Within Promotion Units 2. Within Entire Departments 3. To Other Departments
On or before December 2, 2023, you must be a qualified employee of New York State and have had three months of permanent competitive or 55-b/55-c service as:
For Exam No. 38-958:
Either A. a Senior Accountant, Accountant Trainee 1, or Accountant Trainee 2;
Or B. Abandoned Property Accounts Auditor Trainee 1, Abandoned Property Accounts Auditor Trainee 2, Auditor 1, Auditor Trainee 1, Auditor Trainee 2, Auditor 1 (Abandoned Property), Auditor Trainee 1 (Abandoned Property), Auditor Trainee 2 (Abandoned Property), Auditor 1 (Municipal), Auditor Trainee 1 (Municipal), Auditor Trainee 2 (Municipal), Examiner of Municipal Affairs Trainee 1, Examiner of Municipal Affairs Trainee 2, Senior Abandoned Property Accounts Auditor, Senior Auditor, Senior Examiner Municipal Affairs, State Program Examiner 1 (Fiscal), State Program Examiner Trainee 1 (Fiscal), State Program Examiner Trainee 2 (Fiscal), Auditor 1 (Fiscal Systems),** Auditor Trainee 1 (Fiscal Systems),** Auditor Trainee 2 (Fiscal Systems),** Auditor 1 (Insurance Premium),** Auditor Trainee 1 (Insurance Premium),** Auditor Trainee 2 (Insurance Premium),** Auditor 1 (Tax),** Auditor Trainee 1 (Tax),** Auditor Trainee 2 (Tax),** Data Processing Fiscal Systems Auditor 1,** Data Processing Fiscal Systems Auditor Trainee 1,** Data Processing Fiscal Systems Auditor Trainee 2,** Financial Analyst 1,** Financial Analyst 1 (Workers' Compensation),** Financial Analyst Trainee 1 (Workers' Compensation),** Financial Analyst Trainee 2 (Workers' Compensation),** Financial Services Examiner 1,** Financial Services Examiner Trainee 1,** Financial Services Examiner Trainee 2,** Health Care Fiscal Analyst Trainee 1,** Health Care Fiscal Analyst Trainee 2,** Insurance Examiner,** Insurance Examiner Trainee 1,** Insurance Examiner Trainee 2,** Internal Auditor 1,** Internal Auditor Trainee 1,** Internal Auditor Trainee 2,** Management Specialist 1,** Management Specialist Trainee 1,** Management Specialist Trainee 2,** Senior Health Care Fiscal Analyst,** Senior Internal Auditor,** State Program Examiner 1,** State Program Examiner Trainee 1,** State Program Examiner Trainee 2,** Tax Auditor 1,** Tax Auditor Trainee 1,** or Tax Auditor Trainee 2.**
For Exam No. 38-959:
Either A. an Auditor 1, Senior Auditor, Auditor Trainee 1, or Auditor Trainee 2;
Or B. Abandoned Property Accounts Auditor Trainee 1, Abandoned Property Accounts Auditor Trainee 2, Accountant Trainee 1, Accountant Trainee 2, Auditor 1 (Abandoned Property), Auditor Trainee 1 (Abandoned Property), Auditor Trainee 2 (Abandoned Property), Auditor 1 (Municipal), Auditor Trainee 1 (Municipal), Auditor Trainee 2 (Municipal), Examiner of Municipal Affairs Trainee 1, Examiner of Municipal Affairs Trainee 2, Senior Abandoned Property Accounts Auditor, Senior Accountant, Senior Examiner Municipal Affairs, State Program Examiner 1 (Fiscal), State Program Examiner Trainee 1 (Fiscal), State Program Examiner Trainee 2 (Fiscal), Auditor 1 (Fiscal Systems),** Auditor Trainee 1 (Fiscal Systems),** Auditor Trainee 2 (Fiscal Systems),** Auditor 1 (Insurance Premium),** Auditor Trainee 1 (Insurance Premium),** Auditor Trainee 2 (Insurance Premium),** Auditor 1 (Tax),** Auditor Trainee 1 (Tax),** Auditor Trainee 2 (Tax),** Data Processing Fiscal Systems Auditor 1,** Data Processing Fiscal Systems Auditor Trainee 1,** Data Processing Fiscal Systems Auditor Trainee 2,** Financial Analyst 1,** Financial Analyst 1 (Workers' Compensation),** Financial Analyst Trainee 1 (Workers' Compensation),** Financial Analyst Trainee 2 (Workers' Compensation),** Financial Services Examiner 1,** Financial Services Examiner Trainee 1,** Financial Services Examiner Trainee 2, ** Health Care Fiscal Analyst Trainee 1,** Health Care Fiscal Analyst Trainee 2,** Insurance Examiner,** Insurance Examiner Trainee 1 ,** Insurance Examiner Trainee 2,** Internal Auditor 1,** Internal Auditor Trainee 1,** Internal Auditor Trainee 2,** Management Specialist 1,** Management Specialist Trainee 1,** Management Specialist Trainee 2, ** Senior Health Care Fiscal Analyst,** Senior Internal Auditor,** State Program Examiner 1,** State Program Examiner Trainee 1,** State Program Examiner Trainee 2,** Tax Auditor 1,** Tax Auditor Trainee 1,** or Tax Auditor Trainee 2.**
**If qualifying for one or both promotion examinations based upon service in one of these qualifying titles, you MUST submit a list of qualifying coursework with your application which shows 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 the course listing will result in disqualification.
- Only the title or titles listed are qualifying.
- If you expect to meet the educational requirements by June 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 June 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 September 2, 2023, 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 (Grade 18), successful candidates will be qualified for appointment from the eligible list. Trainees must complete one year of service at the appropriate journey level to 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: S3SER.
Order of Certification: The order of certification of this eligible list will be:
1. Promotion Unit "A" eligibles 4. Department "All" eligibles
2. Promotion Unit "All" eligibles 5. Interdepartmental "A" eligibles
3. Department "A" eligibles 6. Interdepartmental "All" eligibles
The Positions: These positions exist in various State agencies and are located statewide.
As an Associate Accountant, you would supervise a staff of professional accountants and clerical support personnel in a large accounting or audit operation with the number supervised varying with the nature of the program, or independently perform accounting and/or auditing work requiring a high degree of independent judgment and advanced accounting knowledge.
As an Auditor 2, you would be a working supervisor and perform systematic examinations and appraisals of the accounting and program records and financial affairs of public, for profit, and non-profit organizations and businesses to ensure that accounts are maintained in compliance with governing laws, rules, regulations, and contracts; determine the ability of the organization to conduct its program efficiently and effectively; and evaluate internal controls and practices. These activities require the application of professional accounting and auditing standards and principles
- Travel Requirements: Appointment to certain positions require extensive travel within an area of assignment. Appointees may need to operate a motor vehicle or have other means to meet the transportation needs of the job. If the position requires that you operate a motor vehicle, you must continuously have a valid New York State driver's license to continue employment. Field work and travel expenses are reimbursed on a fixed schedule. Overnight travel may be required.
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:
- 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 decisionmaking. 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.
- 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.
- 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.
- 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.
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.
How To Apply
You Can Also
- Download examination application NYS-APP form; or
- Email firstname.lastname@example.org to request NYS-APP forms; or
- Obtain an NYS-APP form from a State agency or facility personnel/business office; or
- Request NYS-APP form by calling the Department of Civil Service in the Albany area at 518-457-2487 or toll free at 1-877-697-5627.
The NYS Department of Civil Service reserves the right to reject for lateness or to accept applications filed after the advertised filing period. All statements you make on your application are subject to investigation.
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.
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 Administration Unit of the Department of Civil Service. In the Albany area, call 518-457-2487. Outside of the Albany area, call toll free at 1-877-697-5627. For TDD services, call NY Relay at 711 (requires a fee) or 1-800-662-1220.
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.
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.