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.
Records in New York are kept for seven years, or, for minors, for  seven years after the minor turned 18. That depends on the hospital or clinic center that maintains it. City run hospitals retain the records a lifetime depending how often you use that particular facility. Private hospitals usually retain them from 3 to 5 yrs. Records in New York are kept for seven years, or for seven years  after the patient turns 18.