EXPANDED SCOPE
FOR
ACCOUNTANT
OC 1,2,3,4,5
AUDITOR
OC 1,2,3,4,5
AUDITOR
TRAINEE OC 1,2,3,5
INVESTIGATIVE
AUDITOR OC & PR 1,2,3,5
SENIOR
ACCOUNTANT OC & PR 1,2,3,4,5,6
1. PREPARING WRITTEN MATERIAL-These questions
test for the ability to present information clearly and accurately, and to
organize paragraphs logically and comprehensibly. For some questions, you will be given information in two or three sentences followed
by four restatements of the information. You must then choose the best version.
For other questions, you will be given paragraphs with
their sentences out of order. You must then choose, from four suggestions, the
best order for the sentences.
2. 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 decision-making. 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.
3. 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.
4. 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.
5. 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.
6. 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.
The New York State Department of Civil
Service has not prepared a test guide for this examination. However, candidates
may find information in the publication 'General Guide to Written Tests'
helpful in preparing for this test. This publication is available on line at: https://www.cs.ny.gov/testing/testguides.cfm.
USE OF CALCULATORS IS RECOMMENDED