Advisory Opinion No. Employees holding this title perform on-site audits of taxpayer books and records to verify accuracy and compliance with various New York State tax laws. He does not expect to prepare or file tax returns on behalf of his clients.
Finance is an agency within the City of New York.
Its functions are to administer and collect all taxes, assessments and charges imposed by the City, collect arrears due to the City, including State and federal aid, and receive all moneys paid into and out of the City treasury. Through a series of memoranda of understanding with the Department, Finance is authorized to conduct examinations on behalf of the State for taxes that are administered by the State. Such examinations are to be conducted in accordance with the direction, methods, rules, practices, procedures and regulations of the Department. Pursuant to the memoranda of understanding, the work of the audit group at Finance is subject to administration and review by the Commissioner of the Department. The Department periodically trains the Finance employees who conduct the examinations.