Crimes Against Revenue Program (CARP)
The New York State Crimes Against Revenue Program (CARP) is designed to hold accountable those who deliberately fail to pay tax obligations, as well as those who commit Medicaid, welfare, unemployment and workers’ compensation fraud.
The program, established in 2004, provides grants to District Attorneys offices across the state so they can investigate and prosecute these cases. All taxes, such as excise, sales, and income, are subject to CARP activities, and investigations focus on individuals, corporations or industries and include complex financial fraud and tax evasion schemes by major criminal enterprises.
CARP is a self-sustaining program, supported with the proceeds realized from investigations resulting in tax revenues, fines and restitution that are returned to the State. The program initially funded district attorneys’ offices within 13 counties that reported the New York’s highest income tax revenues.
In the first 5½ years of the program’s operation, the state invested approximately $26.7 million, resulting in $84.2 million in revenue. New York County brought in more than 70 percent of those revenues.
The CARP program was expanded during the state’s 2010-11 fiscal year, and now supports investigation and prosecutions of tax evasion and financial crimes cases in 22 counties:
New York, Kings, Queens, Richmond, Bronx, Nassau, Suffolk, Westchester, Erie, Monroe, Onondaga, Albany, Rockland, Broome, Clinton, Niagara, Oneida, St. Lawrence, Schenectady, Tompkins, Ulster and Warren counties. The Office of the Special Narcotics Prosecutor in New York City also receives CARP funding.
Page updated 7/19/2011