New York State Comptroller Thomas P. DiNapoli has announced the following audit:
Department of Taxation and Finance: Controls Over the Collection of the Public Safety Communications Surcharge (2016-S-84)
Here is an audit summery - The department has not established policies and systems to sufficiently ensure that wireless telecommunication service providers comply with the tax law and that the state receives all monies to which it is entitled. In particular, the department does not have adequate controls to ensure that all eligible providers supplying services in the state collect, report, and remit the surcharges for all eligible devices to the department. Read the full audit HERE.