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.
Make sure you check with your account holder to understand its policy, and save or print documents that might be needed in case of an audit. While three years is standard, according to the IRS, it can perform an audit up to six years after taxes are filed if a substantial error is suspected.