The Sheriff is an officer of the court whose main job is to serve and execute legal processes/mandates issued by the State courts, legal community and the general public. Read More 

This Office enforces court mandates and processes including:

  • Civil Practice Law and Rules
  • Judiciary Law
  • Real Property Actions
  • Family Court Act

The majority of our duties include:

  • Discovery and seizure of property
  • Arrests
  • Serving a variety of mandates, orders and decrees issued by various courts 

The Office of Tax Enforcement (OTE)
OTE is Finance’s criminal tax investigation unit overseeing cigarette wholesale licensing and is within the Sheriff’s office. OTE investigates cigarette, business, personal and other tax related issues. OTE often works with City, State and Federal agencies including NYPD, District Attorney’s Office, NYS Department of Taxation and Finance, Bureau of Alcohol Tobacco Firearms and Explosives, among others, to ensure all New York City businesses and residents pay their fair share of City taxes.