Statements of Audit Procedure

New York City Department of Finance - We Help People Pay the Right Amount on Time

Finance values your feedback. Please take our survey.

	Adobe Acrobat Reader
	(required to view PDFs)


	Statements of Audit Procedures (SAPs) The Statements of Audit Procedure (SAPs) are used by Finance audit staff for guidance on various audit-related matters. While not normally distributed outside the agency, they can be useful in understanding the audit process. 2008-2009 (SAPs) By Tax Type General Policies and Procedures Banking Corporation Tax Commercial Rent Tax General Corporation Tax Hotel Occupancy Tax Real Property Transfer Tax Tax Enforcement Unincorporated Business Tax Utility Tax Superseded / Recinded General Policies and Procedure 2009 Procedure for Short Term Installment Agreements. #PP-2009-02. 4/17/09 (supercedes #PP-2008-15) Download Document (19k) Procedure for Voluntary Disclosure and Compliance #PP-2009-1rev. 8/5/09 (supersedes #PP-2008-24) Download Document (140k) 2008 Procedure Concerning Taxpayers: To Report Changes to Federal Taxable Income that Result from Internal Revenue Service Audits (“Federal Changes”). #PP-2008-26 Download Document (41k) Procedure for Control of Statute of Limitation in Audit Cases. #PP-2008-25. 4/15/08 (supersedes #94-1-AU and #SAP-AU-10) Download Document(48k) Procedure for Fair Market Value of Real Property. #PP-2008-23. 4/14/08 (supersedes #93-2-GCT/RPTT and #95-1-GCT-RPTT) Download Document (36k) Procedure for Interest Calculations When Netting Overpayment and Underpayments. #PP-2008-22. 4/14/08 (supersedes #98-3-AU) Download Document (42k) Procedure for Changes to the Corporate Taxpayer: Guidelines for Auditors. #PP-2008-21. 4/14/08 (supersedes #00-3-AU) Download Document(33k) Agreement to Authorize Electronic Exchange of Tax Information. #PP-2008-20. 4/11/08 (supersedes #01-1-AU) Download Document (28k) [back to top] Procedure for All Units: Imposition of Civil Penalties. #PP-2008-19. 4/9/08 (supersedes #01-3-AU) Download Document (39k) Procedure for Documenting an Audit. #PP-2008-18. 4/7/08 (supersedes #AP/AU-14) Download Document (47k) Procedure for Establishing Subsidiary Status for Purposes of the General Corporation Tax and Tax on Banking Corportations. #PP-2008-17. 4/7/08 (supersedes #97-1-GCT/BTX) Download Document (47k) Procedure for Taxpayer Claim of Prior Resolution at the Conciliations Bureau. #PP-2008-16. 4/7/08 (supersedes #AP-AU-17) Download Document (27k) Procedure for Computer Assisted Statistical Sample Field Audits. #PP-2008-14. 4/7/08 (supersedes ##96-4-AU) Download Document (69k) Procedure for Courtesy Conferences. #PP-2008-13. 04/02/08 (supersedes #92-3-AU) Download Document (35k) Procedure for GCT & UBT Treatment of Repurchase Agreements and Securities Lending and Borrowing Transactions for Financial Services Firms Regularly Engaged in Such Activities. #PP-2008-12. 03/31/08 (supersedes #04-02-AU) Download Document (40k) Procedure for Filing Advice or for Expedited Review of Filed Tax Returns. #PP-2008-11. 3/25/08 (supersedes #04-01-AU) Download Document (25k) Procedure for Reporting Federal or State Audit Changes. #PP-2008-10. 3/25/08 (supersedes #03-01-AU) Download Document (25k) Procedure Concerning Original Documentation Written in a Foreign Language. #PP-2008-09. 3/25/08 (supersedes #AP/AU-1) Download Document (22k) [back to top] Procedure for Net Operating Loss Carrybacks. #PP-2008-08. 3/25/08 (supersedes #AP/AU-13) Download Document (23k) Procedure for On-Line Payments. #PP-2008-07. 3/24/08 (supersedes #02-1-AU) Download Document (24k) Procedure for Last Known Address. #PP-2008-06. 3/24/08 (supersedes #98-2-AU) Download Document (25k) Procedure for Processing Delinquent Returns. #PP-2008-05. 3/4/08 (supersedes #AP/AU-10B) Download Document (26k) Procedures for Canceling an Audit. #PP-2008-04. 3/4/08 (supersedes #AP/AU-11) Download Document (26k) Access to Supervisors and Exit Conference. #PP-2008-03. 2/29/08 (supersedes #00-1-AU) Download Document (27k) Procedures Relating to the Pass Event Log. #PP-2008-02. 2/29/08 (supersedes #AP/AU-6) Download Document (23k) Procedures Ensuring a Fair Audit. #PP-2008-01. 2/29/08 (supersedes #AP/AU-8) Download Document (25k) [back to top] Banking Corporation Tax 2008 Procedure for Bank Tax Transactions Between an IBF and Shell of the Taxpayer. #BTX-2008-03. 4/11/08. (supersedes #AP-BT-1) Download Document (40k) Procedure for Deduction for Interest Income on Obligations of The United States, New York State and Political Subdivisions of New York State. #BTX-2008-02. 4/9/08 (supersedes #AP-BT-2) Download Document (35k) Procedure for Discretionary Adjustment for IBF with Funding From Domestic Sources. #BTX-2008-01. 4/7/08 (supersedes #99-2-BTX) Download Document (35k) [back to top] Commercial Rent Tax 2008 Procedure for Theatre Producers Who Have Entered Into "Modified Booking Contracts" with Theatre Owners or Operators. #CRT-2008-02. 4/8/08 (supersedes #AP-CRT-1) Download Document (47k) Procedure for Tenant Improvements. #CRT-2008-01. 4/7/08. (supersedes #01-4-CRT) Download Document (25k) General Corporation Tax 2008 Procedure for Non-Interest Expense Attribution. #GCT-2008-04. 4/11/08 (also applies to UBT) (supersedes #96-1-GCT) Download Document (81k) Procedure for General Corporation Tax Valuation of Films Produced By Broadcasters. #GCT-2008-03. 03/27/08 (supersedes #AP/GCT-1) Download Document (25k) Procedure for Final Returns. #GCT-2008-02. 3/24/08 (supersedes #94-2-GCT) Download Document (23k) Procedures for Corporate Limited Partners. #GCT-2008-01. 3/14/08 (supersedes #AP-AU-15) Download Document (24k) [back to top] Hotel Occupany Tax 2009 Procedure Guidelines to auditors reviewing and analyzing Hotel Tax Returns filed by Room Remarketers. #HTX-2009-01 09/01/09 Download Document (143k) 2008 Procedure Guidelines for the use of "Contest To Test Period Audit Method" Form in Hotel Occupancy Tax Audits. #HTX-2008-04. 04/03/08 (supersedes #AP-HTX-1) Download Document (33k) Procedure for Hotel Room Occupancy Tax Bed and Breakfast. #HTX-2008-03. 3/25/08 (supersedes #96-3-HOTX) Download Document (25k) Procedure for Treatment of Kitchenettes as Rooms. #HTX-2008-02. 3/24/08 (supersedes 93-4-HTX) Download Document(26k) Procedure for Hotel Tax No Shows. #HTX-2008-01. 3/21/08 (supersedes #98-1-HTX) Download Document (25k) [back to top] Real Property Transfer Tax 2008 Procedure for Statute Control Real Property Transfer Tax Desk Audit. #RPTT-2008-04. 4/13/08 (supersedes #03-02-RPTT) Download Document (42k) Procedure for Audits of Purported "Dummy/Strawman" Transfers in Connection with Real Estate Syndications. #RPTT-2008-03. 4/11/08 (supersedes #02-2-RPTT) Download Document (39k) Real Property Transfer Tax Rate to be Used for Transfers of Vacant Land. #RPTT 2008-02. 2/29/08 Download Document(29k) Real Property Transfer Tax Transfers Into and Out of Charitable Organizations. #RPTT 2008-01. 2/29/08 Download Document (33k) Tax Enforcement 2008 Procedure Concerning Criminal Fraud Referral. #ENF-2008-01. 4/15/08 (supersedes #AP-AU-12) Download Document (26k) Unincorporated Business Tax 2009 Procedure for Real Estate Salespeople Under the Unincorporated Business Tax. #UBT-2009-1rev. 4/22/09 (supersedes #UBT-2008-1) Download Document (43k) 2008 Procedure for Non-Interest Expense Attribution. #GCT-2008-04. 4/11/08 (also applies to UBT) (supersedes #96-1-GCT) Download Document (81k) Utility Tax 2008 Procedure for Ambulettes. #UTX-2008-01. 3/21/08 (supersedes #00-4-UTX) Download Document(23k) [back to top] ------------------------------------------------------------------------- Superseded / Recinded SAPs Due to changes in the Law and Regulations or other circumstances some of the following SAPs may not reflect current Audit Division procedures or may have been superseded in whole or in part by later SAPs. We include such SAPs because some may find them useful in understanding Audit Division procedures in prior years. Archived/Scanned SAPs will not have the resolution of an original document and are much larger in file size. Banking Corporation Tax Discretionary Adjustment for IBF with Funding from Domestic Resources. #99-2-BTX. 6/7/99 (superseded #BTX-2008-01 ) Download Document(7k) Establishing Subsidiary Status for Purposes of the General Corporation Tax and the Tax on Banking Corporations. #97-1-GCT/BTX. 10/17/97 (superseded by #PP-2008-17 ) Download Document(390k) Commercial Rent Tax Tenant Improvements. #01-4-CRT. 9/21/01 (superseded by CRT-2008-01 ) Download Document(48k) General Corporation Tax Audits of Taxpayers Having Receipts from "Dock Sales". #00-5-GCT/UBT. 11/20/00 (rescinded 4/9/08) Download Document(11k) Establishing Subsidiary Status for Purposes of the General Corporation Tax and the Tax on Banking Corporations. #97-1-GCT/BTX. 10/17/97 (superseded by #PP-2008-17 ) Download Document(390k) Non-Interest Expense Attribution. #96-1-GCT. 1/29/96 (superseded by #GCT-2008-04 ) Download Pages 1-5 (582k) Download Pages 6-10 (475k) Download Pages 11-13 (317k) Download Pages 14-16 (311k) Download Pages 17-19(233k) GCT Final Returns. #94-2-GCT. 11/16/94 (superseded by #GCT-2008-02 ) Download Document(173k) Combined Returns - The Thirty Day Rule. #AP/GCT-3. (rescinded 2/28/08) Download Document(284k) GCT Valuation of Films Produced by Broadcasters. #AP/GCT-1 (superseded by #GCT-2008-03 ) Download Document (91k) Procedure Concerning Corporate Limited Partners. #AP-AU-15. 6/27/90 (superseded by #GCT-2008-01 ) Download Document(79k) General Policies and Procedure Procedure for Short Term Installment Agreements. #PP-2008-15. 4/7/08 (superseded by #PP-2009-02 ) Download Document (21k) [back to top] Procedure for Voluntary Disclosure and Compliance. #PP-2008-24. 4/15/08 (superseded by #PP-2009-1 ) Download Document (53k) GCT & UBT Treatment of Repurchase Agreements and Securities Lending and Borrowing Transactions for Financial Services Firms Regularly Engaged in Such Activities. #04-02-AU. 9/24/04 (superseded by #PP-2008-12 ) Download Document(23k) Audit Division Policy and Procedures Regarding the Processing of Refund Claims. 5/19/04 Download Document (6k) Request for Expedited Review of Filed Tax Returns and Tax Return Filing Requirements. #04-01-AU. 3/17/04 (superseded by #PP-2008-11 ) Download Document(8k) Short Term Installment Agreements. #03-03-AU. 10/27/03 (superseded by #PP-2008-15 ) Download Document(8k) Reporting Federal or State Audit Changes. #03-01-AU. 4/16/03 (superseded by #PP-2008-10 ) Download Document(5k) Online Payments. #02-1-AU. 1/20/02 (superseded by #PP-2008-07 ) Download Document (3k) Penalties for Failure to Meet Certain Tax Compliance Responsibilities. #01-3-AU. 8/13/01 (superseded by #PP-2008-19 ) Download Document13k Agreement to Authorize Electronic Exchange of Tax Information. #01-1-AU. 7/13/01 (superseded by #PP-2008-20 ) Download Document (5k) Changes to the Corporate Taxpayer Guidelines for Auditors. #00-3-AU. 10/13/00 (superseded by #PP-2008-21 ) Download Document (13k) Access to Supervisors and Exit Conferences. #00-1-AU. 1/24/00 (superseded by #PP-2008-03 ) Download Document(6k) Voluntary Disclosure and Compliance. #99-1-AU. 2/18/99 (superseded by #PP-2008-24 ) Download Document (17.4k) Last Known Address. #98-2-AU. 10/20/98 (superseded by #PP-2008-06 ) Download Document (19k) Interest Calculation when Netting Overpayments / Underpayments. #98-3-AU. 9/24/98 (superseded by #PP-2008-22 ) Download Document (12k) [back to top] Fair Market Value of Condominiums and Cooperatives. #95-1-GCT-RPTT. 7/28/95 (superseded by #PP-2008-23 ) Download Document(124k) Fair Market Value of Real Property. #93-2-GCT/RPTT. 3/1/93 (superseded by #PP-2008-23 ) Download Document(186k) Policy Concerning Original Documentation Written in a Foreign Language. #AP/AU-1. 9/25/86 (superseded by #PP-2008-09 ) Download Document(37k) Computer Assisted Statistical Sample Field Audits. #96-4-AU. 6/1/96 (superseded by #PP-2008-14 ) Download Pages 1-2 (113k) Download Exhibits A-C (235k) Procedure Concerning the Revised Contact and Comment Sheet, Form A-27D. #AP/AU-6. 5/21/87 (superseded by #PP-2008-02 ) Download Document (64k) Procedure Concerning a Fair Audit. #AP/AU-8. 7/29/87 (superseded by #PP-2008-01 ) Download Document (41k) Procedures for Canceling an Audit. #AP/AU-11. 5/24/89 (superseded by #PP-2008-04 ) Download Document (160k) Net Operating Loss Carrybacks. #AP/AU-13. 3/29/90 (superseded by #PP-2008-08 ) Download Document (37k) Documenting an Audit. #AP/AU-14. 4/5/90 (superseded by #PP-2008-18 ) Download Document (302k) Taxpayer Claim of Prior Resolution. #AP/AU-17. 3/20/92 (superseded by #PP-2008-16 ) Download Document(145k) Courtesy Conference. #92-3-AU. 12/14/92 (superseded by #PP-2008-13 ) Download Document (110k) Statute Control - Desk Audit. #94-1-AU. 5/6/94 (superseded by #PP-2008-25 ) Download Document (162k) [back to top] Hotel Occupany Tax Audits of Resellers of Hotel Rooms. #01-02-HTX. 9/28/01 (rescinded 3/14/08) Download Document (92k) Hotel Tax No Shows. #98-1-HTX. 5/19/98 (superseded by #HTX-2008-01 ) Download Document (3k) Real Property Transfer Tax Statute Control - RPTT Desk Audit. #03-02-RPTT. 5/7/03 (superseded by #RPTT-2008-04 ) Download Document (12k) Audits of Purported "Dummy/Strawman" Transfers in Connection with Real Estate Syndications. #02-2-RPTT. 6/26/02 (superseded by #RPTT-2008-030 ) Download Document(15k) Unincorporated Business Tax Procedure for Real Estate Salespeople Under the Unincorporated Business Tax. #UBT-2008-01. 03/27/08 (superseded by #UBT-2009-1 ) Download Document (31k) Audits of Taxpayers Having Receipts from "Dock Sales". #00-5-GCT/UBT. 11/20/00 (rescinded 4/9/08) Download Document (11k) Real Estate Salespeople Under the Unincorporated Business Tax. #96-2-UBT. 2/21/96 (superseded by #UBT-2008-01 ) Download Document (15k) Utility Tax Ambulettes. #00-4-UTX. 11/20/00 (superseded by #UTX-2008-01 ) Download Document (33k) Audits of Persons Furnishing Cocot Services. #002-UTX. 8/7/00 (rescinded 4/9/08) Download Document (7k) Audit of Landlords Who Provide Utility Services to Their Tenants. #99-2-UTX. 10/20/99 (rescinded 3/14/08) Download Document (20k) [back to top]

	Home > Forms & Publications > Finance Guidance