Executive
David M. Frankel, Commissioner
David M. Frankel was appointed Finance Commissioner  by Mayor Michael R. Bloomberg on July 29, 2009, and officially began leading the agency on September 8, 2009. David brings a depth of operational, legal and financial expertise from the private and public sectors, along with a passion for public service, and a commitment to improve customer service, efficiency and accountability.

Prior to his appointment, David held several positions as Managing Director at Morgan Stanley, overseeing fixed income, regulatory and tax operations, managing a staff of 750 and a budget of $200 million. From 1992 to 2004, David was the head of global operations for the AIG Trading Group.

During the first year of the Dinkins Administration, David served as Deputy Commissioner for Intergovernmental Relations at the New York City Department of Housing, Preservation and Development. This followed a two-year stint as Special Counsel to the Commissioner of the New York City Department of Corrections in the Koch Administration. From 1978 to 1988, David was an attorney at two New York firms, where he specialized in litigation.

David takes the reins of a 2,300-person agency charged with collecting $23 billion annually in tax and other revenues, valuing the City’s almost 1 million properties each year, administering tax audit and enforcement action to promote compliance, and conducting hearings on more than 1 million parking tickets each year.  As Finance Commissioner, David also serves on the boards of the Fire and Police pension funds as well as the City’s Deferred Compensation Fund.

Under the Bloomberg Administration, Finance has undertaken several successful initiatives, including the $400 tax rebate, consolidated tax bills, innovative parking programs and a groundbreaking effort to help people claim the Earned Income Tax Credit. David is looking forward to working with Finance’s dedicated staff to build on those successes, with an emphasis on exemplary service, accountability for measurable results, and the highest standard of conduct.

David graduated with a history degree from Tufts University in 1974, and earned a law degree from Columbia Law School in 1978. He lives on the Upper West Side with his wife and two daughters.

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Rochelle Patricof, First Deputy
Commissioner
Rochelle Patricof has served as First Deputy Commissioner of the New York City Department of Finance since August 2002. In this capacity, she works closely with the Commissioner in shaping the agency’s policy agenda and managing the Leadership Team.

Previously, Rochelle served as Assistant Commissioner for Administration (now Employee Services) for four years, where she oversaw Human Resources, Budget, Purchasing, Facilities and the Department Advocate.

Rochelle came to Finance from the Department of Consumer Affairs, where she served as Special Counsel to the Commissioner.

Rochelle holds a Bachelor’s degree from the University of Maryland and a Juris Doctorate from Benjamin N. Cardozo School of Law.

Summing up her 18-year career with the City, Rochelle said “I really have a passion for public service and I have been very fortunate to have had the opportunity to work with some of the smartest, most dedicated people -- particularly here at Finance -- to help make the City government work well for the people we serve.”

Adjudication
Mary Gotsopoulis
Chief Administrative Law Judge
Mary Gotsopoulis joined the Department of Finance in 1996 as one of hundreds of part-time Administrative Law Judges (ALJs) who adjudicate parking tickets at either the Finance Business Centers or by mail.  Mary became Chief Administrative Law Judge in January 2006.  She received her Bachelor’s and Master’s degrees from John Jay College of Criminal Justice and her law degree from Yeshiva University’s Benjamin N. Cardozo School of Law. 

The Adjudication Division provides a fair and efficient forum for motorists to challenge their parking or red light tickets.  Administrative Law Judges enable drivers to contest parking tickets over the Internet, by mail, and in person in all five boroughs.  In addition, judges hear appeals of parking ticket determinations. The Division also includes a special unit for Commercial Adjudications, which conducts hearings and appeals on tickets issued to commercial vehicles.  The Red Light Camera Unit handles hearings and appeals for tickets issued at selected, photographed traffic light locations throughout the City.

Collections
Pamela Parker-Cortijo
Assistant Commissioner
Pamela Parker-Cortijo has served as Assistant Commissioner for the Collections Division since 2004.  Pamela previously worked for the Internal Revenue Service as a Revenue Officer before joining the Department of Finance in May 1987 as an Investigator in the newly- formed Field Investigation Unit.   She also served as Director of the Collection Processing Unit, which conducted in-house dunning for business taxes and Environmental Control Board (ECB) fines.  She has a Bachelor’s degree in Business Administration from North Carolina Central University and an MBA from Long Island University in Brooklyn.

The Collections Division helps people resolve outstanding debt in a timely manner by collecting on outstanding Business Taxes as well as Environmental Control Board (ECB), Taxi and Limousine Commission (TLC) and parking fines, while encouraging voluntary compliance.  The Division performs a wide range of functions, including dunning, docketing, asset research, field visits and execution processing, among many others. The Collections Division shows it's commitment to public service and fairness with payment plans and thorough dispute resolution.

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Correspondence
Scott Adlerberg,
Director
Scott Adlerberg has been with the Department of Finance since July 2006.  This is his first civil service or government position.  Before joining Finance he held a variety of jobs, including proofreading for Business Week Magazine and news monitoring for Video Monitoring Services of America, a clipping service. He once was a member of a card-counting blackjack team that operated out of Atlantic City, a venture that tested his mathematical skill and his acumen with numbers.

He graduated in 1984 from SUNY Binghamton with a B.A. in Creative Writing and English Literature and he has a Master's in Caribbean Literature from the University of Antilles Guyane in Martinique. For Finance, Scott first worked in the Adjudications Division, helping draft and edit letters and informative material for the public. He has been overseeing Correspondence since April 2007.

Correspondence answers emails and hard mail sent to Finance from the public. The Division also handles correspondence received by the Mayor's Office and forwarded to Finance. The aim is to answer all correspondence quickly, clearly, and accurately so all questions and issues raised by customers in their written communications are resolved.

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Land Records
Annette Hill, Assistant Commissioner
Annette was appointed to the position of Assistant Commissioner in December 2003.  As Assistant Commissioner, Annette oversees the Division of Land Records which includes the City Register recording offices and the Tax Map Office. Annette received her Masters of Arts in Urban Studies and a Bachelor in Urban Affairs from Queens College.  Annette’s career in civil service began in 1988 at the Department of Transportation as a Customer Service Supervisor in the Parking Violations Bureau.  She began with the Department of Finance after the Parking Violations Bureau merged with Finance. In addition to her degree from Queens College, Annette has a degree from the Fashion Institute of Technology.

The City Register recording offices protect property interests by examining, timely and accurately, real and personal documents presented for recording.   The office maintains all official records of real and personal property transfers such as deeds, mortgages, and leases.  In Staten Island, property records are recorded and maintained at the Office of the County Clerk.  These records are used to provide land title ownership ("title search") information that proves clear title for property in the City.  Personal property records (UCC filings and Federal liens) are also used to establish creditworthiness.  With offices in Manhattan, the Bronx, Brooklyn and Queens, the City Register Recording Office records are maintained in an electronic format in the Automated City Register Information System (ACRIS).  The ACRIS system allows anyone to view property-related ownership documents online, going back to 1966, without the need to go to the City Register Recording Office. The Tax Map Unit is responsible for maintaining and updating the official tax maps of the City of New York.

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Payment Operations
Leslie Zimmerman,
Assistant Commissioner
Leslie is a career civil servant who has been with Finance for more than 30 years since her first position with the agency as a College Aide.  She was the recipient of the Lawrence Brochausen Award for Leadership in 2007.  Leslie graduated from Queens College with a Bachelor’s degree in English and Education.

Payment Operations quickly and accurately processes payments, returns, exemptions and business tax refunds, while providing convenient options to pay.  The Division collects and processes all NYC business income and excise taxes, property taxes, parking fines and is responsible for maintaining up-to-date account information.   A variety of individual, commercial and construction property tax exemption programs (including STAR, Senior Citizens, Veterans, etc.) are managed by Payment Operations.  These programs provide tax reductions for qualified property owners.

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Pension
Diane Bratcher, Director
Diane Bratcher was appointed Director of the Pension Unit and appointed a City pension fund trustee by the Commissioner and Mayor in 2002.  She acquired the necessary diplomacy, consensus building and pension fund experience while working for the Interfaith Center on Corporate Responsibility, a 225-member institutional investor association dedicated to using their combined $110 billion of pension funds and endowments in support of human rights, equal employment and the environment.  Diane graduated from Western College in Oxford, Ohio with a bachelor’s degree in history.  She also attended the Wharton School of Business at the University of Pennsylvania in Philadelphia.

In addition to collecting City revenue, Finance serves as a steward of the City’s money, with part of this responsibility falling to the Pension Unit. Pension’s Director and Deputy Director represent the Commissioner and the Mayor in governance and administration of approximately $120 billion in City retirement funds for 600,000 active and retired City employees.  The pension funds include boards of The New York City Employees' Retirement System, Teachers’, Police, Fire and Deferred Comp plus ten related smaller funds.  Finance chairs the Board of Trustees of NYCERS and the Teachers' Retirement System.

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Property
Maurice Kellman,
Assistant Commissioner
Maurice Kellman was appointed to the position of Acting Assistant Commissioner for the Property Division in March 2008.  In this capacity, he oversees the annual task of valuing approximately one million city residential and commercial properties for tax purposes.

Maurice has worked in several capacities for Property since joining the Division in 1980.  He has worked as an Assistant Assessor, Assessor, Assessor-in-Charge and Chief Review Assessor.

Maurice graduated with a Diploma in Assessment Administration, St. Lawrence College, Cornwall, Ontario, BSc in Finance, Long Island University, and MSc in Real Estate Valuation and Analysis, New York University.  In addition, Maurice is New York State Certified Assessor for New York City and he holds the Institute of Assessing Officers (IAO) designation.

Property ensures all New York City’s one million residential and commercial properties are valued fairly, accurately and consistently each year.  The Division produces a Tentative and Final Property Assessment Roll each year.  Property uses comparable sales to value small homes; cost data and income to value new construction; and income and expense data to value cooperatives, condominiums, office and industrial buildings.  Once assessors determine a property’s value, the Property Assessment Administration System determines the assessed value, which is a fraction of the market value, and this system also applies any exemption to determine the taxable value of the property.  In June the tax rate is applied to the taxable value to determine the tax due for the fiscal year that begins on July 1.

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Sheriff
Lindsay Eason, Deputy Commissioner
Lindsay Eason was appointed the Sheriff of the City of New York by Mayor Michael R. Bloomberg in January 2002. Sheriff Eason is a retired NYPD sergeant, having served on the force for more than 23 years.  During his career, Lindsay has served as an instructor at the Police Academy.  He is a graduate of the John Jay College of Criminal Justice, where he received his Bachelor’s of Science degree in police studies.  Lindsay is also a graduate of the FBI National Academy.
 
The Sheriff is the chief civil law enforcement office for the City of New York. Deputies enforce court orders and judgments, including the service of process, property and income executions, evictions, arrests and also promote public safety. Sheriff’s deputies also arrest individuals who violate cigarette tax laws and other crimes. They provide enforcement for other City agencies and through it's Warrants Unit serves Family Court summonses to parents who are delinquent in child support payments. Another important aspect of the Sheriff is administering Kendra's Unit which operates under provisions of the New York State Mental Hygiene Law to locate and apprehend individuals who have failed to comply with their treatement and supervise their transport to a treatment facility.

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Tax Audit, Policy and Enforcement (TAPE)
Michael Hyman, Deputy Commissioner
Michael Hyman has been at the Department of Finance since 1988, as a Senior Analyst, Director of Research, Assistant Commissioner for the Office of Tax Policy and now as Deputy Commissioner for the Tax Audit, Policy & Enforcement (TAPE) Division.  He received his PhD in History from the City University of New York Graduate Center. Michael Hyman was appointed Acting Commissioner of Finance on May 4, 2009.

The Division provides taxpayers with accurate, timely feedback and a better understanding of the city's tax system and holds those who do not pay their fair share accountable. The Division ensures businesses and individuals comply with the City’s tax system and investigates and identifies those who do not pay their fair share by intentionally evading City tax obligations.

The Office of Tax Audit provides timely feedback to taxpayers about the accuracy of their filed returns to ensure tax compliance.  In addition to auditing tax returns, this work includes providing guidance to the public regarding City tax rules and highlighting, for policy makers, audit issues that are the result of out-dated or unclear aspects of the tax law and in need of reform.  Working with the Office of Tax Policy, the Office of Tax Audit also applies empirical techniques to identify non-filers and unreported income subject to City taxation, and in general conducts tax compliance checks in a fair manner.  When appropriate, the Office of Tax Audit assesses additional taxes and/or seeks civil penalties. In addition, this unit oversees the Voluntary Disclosure Program, which is a way for non-compliant taxpayers to address amounts owed for prior years - for those eligible, for a limited period - and to become compliant going forward.

The Office of Tax Policy reviews, analyzes, and evaluates existing and proposed policies and legislation that affect the Department and the City. This includes analyzing the revenue and distributional impacts of proposed changes to the tax system; monitoring and reporting on City tax and parking revenues; and working with local and state-level public agencies and private sector interests to promote improved tax administration. The Division is involved in areas such as audit strategy and the reconciliation of City tax collections. Briefing papers on tax policy, as well as a variety of public reports and newsletters on tax-related issues are also prepared by the Office of Tax Policy.

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Treasury
Robert Y. Lee, Deputy Commissioner
Robert Y. Lee joined the Department of Finance in the fall of 1995 as the Assistant Commissioner of the Bureau of Treasury and Control. In 2004, he was promoted to Deputy Commissioner of what is now the Treasury Division. Prior to coming to Finance, he served for eight years as the Controller/Treasurer for the NYC Economic Development Corporation. Robert has a Bachelor’s of Science degree in Economics and Finance from SUNY Plattsburgh College and a Master’s in Business Administration from Baruch College. Robert is also a Chartered Financial Analyst, and a member of the New York Society of Security Analysts.  He is currently the Secretary of the New York City Banking Commission and the most recent recipient of the Lawrence Brockhausen Award for Leadership.

The Treasury Division manages and safeguards the city's money by administering the City's network of bank accounts and manages the cash flow of the City's banking and investment system. Treasury is the administrative support unit for the New York City Banking Commission. In this capacity it designates banks applying to do business with New York City agencies, and administers the City’s Banking Development District program which allows banks to open branches in neighborhoods with few banking options. Treasury holds all cash bail and court-ordered funds in trust until the funds are directed by the courts to be released.

Treasury also maintains the Public Improvement Lien Docket and enforces public improvement liens against City contractors. In addition, Treasury disburses payments to all City contractors and vendors.Treasury's Banking Relations Unit is responsible for maintaining relationships with banks that have revenue collection contracts with City agencies. The Unit oversees banking activities of City agencies, including authorizing the opening and closing of bank accounts, manages Finance’s banking and credit card contracts, and administers the vendor payment EFT program.

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Budget
Pat Mattera-Russell, Senior Director
With more than 20 years of New York City government experience, Pat Mattera-Russell began her career in civil service as an Assistant Accountant with the Department of Transportation.  Her budget experience began in 1987 with the Parking Violations Bureau.  She became the Bureau’s Chief Procurement and Budget Officer in 1993. After the Bureau merged with Finance, Pat became Finance’s Director of Financial Planning and was appointed to her current position in December 2002.

Budget and Financial Services ensures the agency’s leaders have the funding and resources they need to operate efficiently.  The Budget Unit is responsible for overseeing and monitoring the Agency’s annual expense budget of approximately $200 million.  The unit allocates costs to the agency’s divisions based on its number of employees.  Among its many functions, the Unit monitors all contracts and purchase orders; coordinates all Financial Plan submissions to the Office of Management and Budget; audits and authorizes monthly payments for all lease-related expenditures; and ensures funding is in place for postage and other expenditures.  The Financial Services Unit pays Finance’s bills, which includes vendors for all the goods and services the Department purchases.

Communications & Government Affairs
Sam Miller, Assistant Commissioner
Sam Miller has served as an Assistant Commissioner since 2002, previously for Communications & Customer Relations and currently for Communications & Government Affairs.  Before coming to Finance, Sam wrote speeches, newsletters and legislative pamphlets for the United Federation of Teachers.  He earned a Master’s in Public Administration from NYU’s Wagner Graduate School of Public Service and a Bachelor's Degree in English from the University of Chicago.

Communications & Government Affairs promotes the agency's policies and programs. The Division is responsible for Finance’s public information and press functions, and works with the agency’s Executive Office and the Mayor’s Office to inform the public, as well as government officials, on Finance-related policy.  Communications & Government Affairs works closely with all Finance Divisions to facilitate business and community outreach, manage content on the Department's website, and produce agency forms and publications, so that the public understands their rights and responsibilities.

Department Advocate
Nancy Goodman, Director
Nancy Goodman joined Finance in 1987 in the Office of Legal Affairs, where she worked on litigation and tax law rulings.  She also defended Finance in Equal Employment Opportunity (EEO) lawsuits.  In 2000, she became Finance’s EEO Officer, a position she held for two years.  After a brief stint working in the Adjudication Division, Nancy joined the Department Advocate’s Office, and was appointed its Director in 2002. She graduated from SUNY Binghamton with a double major in English Literature and European History, and she received her law degree from the New England School of Law in Boston.

The Department Advocate and her staff help Finance employees reach their full potential and are responsible for investigating and resolving both disciplinary action referrals made by managers as well as reported human rights violations.  The Advocate ensures that every Finance employee is treated fairly while facing charges for excessive absenteeism or lateness, insubordination, theft of property or services (or other charges for which disciplinary action is warranted) while also protecting and serving the rights and interests of Finance.  The Advocate’s Office also counsels managers and supervisors on the best ways to handle potential disciplinary referrals.

Employee Services
Galia Galansky,
Assistant Commissioner
Galia Galansky was appointed Assistant Commissioner of the Employee Services Division in January 2007.  She joins City government and Finance after nine years with the Department of Pediatrics at the Montefiore Medical Center – Pediatric AIDS Program. While at Montefiore she administered Federal, State and City grants, managed a staff of more than 30 employees and negotiated contracts. Galia brings a wealth of managerial experience and leadership to Finance from her years of working at Montefiore.  She earned a Bachelor’s in Psychology from Touro College and holds a Master’s degree in Applied Psychology from New York University and an MBA from Baruch.

Employee Services provides exceptional services to Finance employees while following City rules and procedures.  In addition, the Division strives to meet the agency's business needs, serves as liaison to City oversight agencies as well as other agencies to facilitate issue resolution. The result is to satisfy our customers by exceeding their expectations.  As a result, we develop and implement programs and services via several units managing a variety of operations and services, including human resources, contracts and purchasing, labor relations, quality of work life initiatives, payroll and timekeeping, employee affairs, training, facilities management, mail operations, records management, security, graphic art and design services, warehouse operations, digital printing, telecommunications and vehicle fleet administration.

Equal Employment Opportunity
Annie Long, Director
In March 2002, the Finance Commissioner appointed Annie M. Long as the Equal Employment Opportunity Officer.  Annie has spent 22 years in public service, much of it at Finance, which she joined in 1989 as the Secretary to the Senior Director of Budget and Human Resources.  She earned a Bachelor’s of Arts degree from the College of New Rochelle and a Master’s of Arts degree from Queens College.

The City’s EEO Policy was created to provide equal opportunity for all employees and applicants for employment by ensuring that all workplaces in City agencies are free of illegal discrimination. Discrimination includes inequality in hiring practices and job opportunities, as well as harassment based on race, color, national origin, religion, creed, gender (including gender identity), age, disability, citizenship/alienage status, marital status, prior record of arrest or conviction, genetic predisposition, carrier status, sexual orientation, military status, victim of domestic violence, sex offenses or stalking, or partnership status.  The City EEO policy provides an opportunity for employees and applicants for employment to complain about discrimination and also protects them from retaliation when they make or cooperate in the investigation of EEO complaints.

Finance Information Technology
Jane Landon,
Deputy Commissioner 
and Chief Information Officer
Before coming to Finance in the spring of 2007, Jane Landon worked for several large corporations including Microsoft and Chase Manhattan (now JPMorgan Chase) in executive management positions in the field of Information Technology.  She has a lengthy record of helping to build large-scale enterprise-wide technology solutions, and has previously worked with local, state and federal government agencies in implementing IT solutions.  She is a graduate of SUNY Fredonia.

Finance Information Technology Division delivers information and technology solutions the agency needs to achieve results, and is responsible for all of the systems technology utilized by Finance.  The Division also develops, supports and maintains the Agency’s business applications and, through the Information System Services Unit, designs or oversees software applications.  The Unit also purchases desktop computers and software, including mainframe applications; implements large-scale projects, and provides onsite PC service to employees through its Helpdesk.

Legal Affairs
Dara Jaffee, Assistant Commissioner
Dara Jaffee has been with Finance since 1999 and served as Special Counsel to the Finance Commissioner since 2003 before being appointed Assistant Commissioner of Finance’s Legal Affairs Division.  Before joining Finance, Dara worked in the Intergovernmental Relations Unit at the NYC Office of Management and Budget.  She has also worked as a staff attorney for three NYC Charter Revision Commissioners.  Dara received her Bachelor’s Degree in History from SUNY Binghamton, her J.D. from Yeshiva University’s Benjamin N. Cardozo School of Law, and a Master’s of Public Administration with a concentration in Law & Public Policy from Columbia University’s School of International and Public Affairs.

Legal Affairs ensures that City laws, rules and regulations are clear, easy to understand and fairly applied to the public.  As Finance’s counsel, Legal Affairs represents and advises the Commissioner and Departmental staff on all legal, legislative and regulatory matters involving both tax and non-tax matters.  The Division oversees and drafts Departmental rules, and works with Tax Policy on drafting legislation, and its written letter rulings provide guidance to the public on tax issues.  Units within the Division include: Tax Law, Parking Violations, Legal Counsel, Collections, Civil Enforcement, Litigation, and Employment Law.  Also within Legal is the Conciliations Bureau, which provides an informal administrative appeals process within Finance where taxpayers can contest Departmental issues including non-property tax-related determinations of either assessments or refund disallowances.