They audit non-residents like Rush Limbaugh and professional athletes regularly because these people earn a lot of money. If someone earns $80,000/year and they work in New York for 4-6 weeks, the cost of the audit would exceed the tax revenue the state would stand to get from it.
AC, I know middle class out-of-staters who’ve been audited. To a person they’ve all paid up.
And the audit costs very little if the target freaks and pays up without a fight. Which is why the bulk of people targeted are not rich folks.