San Franciscoâofficially known as the City and County of San Franciscoâis a consolidated city-county, a status it has held since the 1856 secession of what is now San Mateo County. It is the only such consolidation in California.
Under New York's Tax Law, there is generally a three-year statute of limitations on tax audits, though in some cases (such as when fraud exists or when a substantial understatement has been made on an income tax return), the statute of limitations can last for as long as six years.
Audits are usually conducted for a three-year period, but may be expanded up to six years if your returns were not filed when they were due. During the audit, you and the auditor will review your records, and the returns you filed to resolve any issues or concerns. You will be allowed adequate time to respond to our questions â and to ask your own. In some cases, you may be asked to voluntarily waive the statute of limitations on the audit period.