New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter I - Audit Of Revenues And Accounts Payable From State Funds And Funds Under Its Control
Part 16 - Field Audit
Section 16.13 - Collection of taxes, fees and miscellaneous receipts

Universal Citation: 2 NY Comp Codes Rules and Regs ยง 16.13

Current through Register Vol. 46, No. 12, March 20, 2024

(a) Tax reports and returns, received by a State department or agency, shall be retained for verification and audit by the Comptroller. They shall be filed in such manner as will facilitate the comparison thereof with the accompanying remittances recorded in the appropriate book of original entry. This rule also applies to the filing of approved applications for licenses, certificates or permits. Records shall be kept to reflect delinquent taxes receivable.

(b) All forms, papers or other documents submitted to a department or agency, which support remittances received, shall be filed under the same heading as that in which the respective receipts are classified in the cashbook.

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