New York City Department of Finance
Delinquency Disclosure Program The New York City Department of Finance collects New York City’s business, property and excise taxes. In the Delinquency Disclosure Program, taxpayers who owe outstanding business taxes are informed that their delinquency will be publicly disclosed if action is not taken to resolve the delinquency within a certain timeframe. We examined the effectiveness of the Program and found that a formal performance measurement system had not been established for Program activities. As a result, while there were indications that some delinquent taxes may have been collected through the Program, Department officials could not determine whether the Program was performing as effectively as it could or whether certain types of changes in the Program might result in increased collections. We recommended that a formal performance measurement system be established.
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