Divisions

The Administration & Planning Division is responsible for managing and overseeing administrative and operational services for the agency. This includes the daily management of the Offices of Financial Management, Purchasing and Contracts, Operational Services, and Diversity and Inclusion. The Administration & Planning Division ensures that the commissioner and senior staff are advised of all financial changes within the budgets while promoting an agency-wide culture of fiscal responsibility, compliance, and outstanding professional service.

The Customer Operations Division oversees the Department of Finance business centers, City Register’s Office, and the Land Records, Adjudication, and Collections divisions. Customer Operations is charged with the processing of tax payments, parking violations payments, and all other charges collected by DOF. The division is also responsible for recording property transfers, adjudicating parking and camera violations, and managing the full life cycle of the department’s enforcement activities related to unpaid business and excise taxes, parking fines, and Environmental Control Board summonses.

The Finance Information Technology (FIT) Division designs, builds, and supports all facets of DOF’s computer systems, including hardware, software, applications, infrastructure, telephone, and data security. FIT delivers and administers tax-related payment programs for the City of New York by providing the information technology solutions needed to achieve its mission of collecting revenue while ensuring an efficient and improved customer experience. FIT is also responsible for the systems and websites which enable citywide payments, land records, property assessment, parking adjudications, customer service, and the Sheriff’s public safety work.

The Legal Affairs Division serves as the in-house legal department for DOF, providing professional and comprehensive legal advice and services supporting a full range of city tax and other revenue-related matters. Legal Affairs Division attorneys and staff handle various legal issues, including real property taxes and exemptions, business income and excise taxes, collections, parking violations, treasury, land registry, Conciliation Bureau conferences, FOIL, and employment law.

The Mayor’s Office of Pensions and represents the mayor with the City’s five pension systems. MOPI focuses on improving long-term, risk-adjusted returns by advocating for investment policy and governance enhancements; ensuring that applicants for disability pensions meet the statutory standards; ensuring that proper safeguards are in place to monitor the continuing eligibility of disability pensioners; and increasing the operational efficiency of the City pension funds.

The Property Division is responsible for valuing more than one million properties in the city and overseeing assessments and valuations in a fair and equitable manner. These valuations enable the efficient and effective collection of revenue for New York City. The division administers property tax benefits for a diverse array of entities and individuals. These benefits extend to commercial and industrial properties, residential multi-family construction, new one- to two-family construction, government entities, and non-profits, as well as renters and homeowners, including members of the clergy, seniors, people with disabilities, and veterans.

The Sheriff’s Office serves and enforces court mandates, orders of protection, warrants, decrees, and property seizures. Additionally, the Sheriff’s Office conducts criminal investigations of real property fraud, tax crimes, and the trafficking of illegal and untaxed tobacco products and synthetic narcotics. Enforcement tools include evictions, seizure of property, and the towing and booting of vehicles for unpaid judgment debt.

The Tax Audit and Enforcement Division is charged with the audit of all business and excise taxes administered by New York City. The division conducts audits related to corporate, personal, sales, and use taxes. City tax auditors conduct audits of selected audit candidates with a goal of determining the appropriate tax liability of each taxpayer and applying NYC rules and laws in accordance with the City’s policies and procedures.

The Tax Policy & Data Analytics Division reviews, analyzes, and evaluates existing and proposed policies and legislation that affect the Department of Finance and New York City in general. This includes analyzing the revenue and distributional impacts of proposed changes to the tax system, monitoring and reporting on tax and parking revenues, working with local and state public agencies and private sector interests to promote improved tax administration, and advising on revenue and budgetary issues. The division is also responsible for all modeling and data mining for DOF’s Audit Division. Tax Policy also prepares briefing and position papers and issues public reports on tax-related issues.

The Treasury and Payment Services Division oversees the agency’s management of the City’s cash balances and its relationships with banking institutions. The division is responsible for overseeing all City payment websites, the payment processing of tax returns, property recording forms, parking violation programs, and the collection of delinquent accounts. Treasury and Payment Services is also responsible for collecting outstanding violations issued by City agencies and adjudicated by the Environmental Control Board.