This report presents statistical information for tax year 1999 for the three New York City business income taxes: the Banking Corporation Tax (BCT), the General Corporation Tax (GCT), and the Unincorporated Business Tax (UBT).
The Commission examined the qualifications, training, and supervision of the Department Advocates and evaluated how disciplinary cases were prosecuted, including the preparation and presentation of cases in the Department's trial rooms and at the Office of Administrative Trials and Hearings (OATH).
This survey involved the interview of 40 former Internal Affairs Bureau members. The study revealed that most investigators found their IAB experience to be positive and that they believed IAB conducted high quality investigations.
This study examined the effectiveness of IAB's own internal quality control procedures. The Commission found that the Investigative Review Unit effectively reviewed closed cases but could enhance its function by providing more explanations in its written review of investigations.
The Commission has, since its inception, and in accordance with its Executive Order, released annual reports detailing its activities for each past year.
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