@ddibar339 --
New York definitely does do "residency audits." This reference from a NY law firm gives the details on what's involved:
https://www.hodgsonruss.com/what-to-expect-in-a-new-york-residency-audit.html#:~:text=A%20New%20York....
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
