April 23, 1990


Circular Letter No. 4 (1990)




The purpose. of this Circular Letter, which supplements all previous Circular Letters concerning the listing of tax districts, is to provide an updated index of tax districts that have filed with this Department notice of intention to claim against fire insurance proceeds in accordance with Section 331 of the Insurance Law. The last complete listing was sent to all fire insurers by Circular Letter No. 14 (1982). Attached is the new index Of tax districts, which represents the current listing that, therefore supersedes the aforementioned 1982 listing.

All insurers are reminded of their obligations under Section 331. In particular, upon a final determination of an insurer's obligation to. pay any insurance proceeds for damages caused by fire to real property, each insurer should:

1. notify the enforcing officer, of each tax district in which the property is located and which is listed in the index, that a loss has occurred; and

2. demand a certification from such enforcing officers regarding all tax district liens on the properties in question.

Any inquiries on this subject", or concerning additional tax districts that file with this Department subsequent to the date of this Circular Letter, should be addressed to:

Louis Simonetti - Senior Examiner

Property & Casualty Insurance Bureau

New York State Insurance Department

160 West Broadway

New York, New York 10013-3393

(212) 602-0367

Very truly yours,



Acting Superintendent of Insurance



County of Albany County of Chautaugua

Cathy A. Brower

William H. Morrill

Director of Finance

Director, Division of Taxation

County of Albany

Gerace Office Building

Albany Court House

Mayville, New York 14757

Albany, New York 12207

(716) 753-4221

(518) 445-7689


City of Amsterdam

County of Erie

County of Montgomery


Agnes C. Rodd

Gerald W. Nolan

City Comptroller

Commissioner of Finance

61 Church Street

Erie County

Amsterdam, NY 12010

95 Franklin Street


Buffalo, New York 14202


(716) 858-8322


City of Buffalo

Village of Fleischmanns


Mark Gannon

Rose Green

Director of Mayor's Task

Village Clerk and Treasurer

Force on Housing

Library Building

Room 304

Fleischmanns, New York 12430

City Hall

(914) 254-5514

65 Niagara Square


Buffalo, NY 14202


(716) 851-4636


County of Suffolk

City of Troy


Jean H. Tuthill

Barbara J. Yacevich

Suffolk County

Treasurer City Treasurer

County Treasurer's Office

City Hall

County Center

One Monument Square

Riverhead, NY 11901

Troy, NY 12180

(516) 548-3700

(518) 270-4407


General L. Rains

County of Ulster


Chief Deputy

Lewis C. Kirschner

County & Treasurer

Ulster County Treasurer

County Treasurer's Office

Ulster County Office Building

County Center

240 Fair Street

Riverhead, NY 11901

P.O. Box 1800

(516) 548-3702

Kingston, NY 12401


(914) 331-9300


County of Sullivan

City of Utica


Daniel L. Briggs

Louis A. Barile

County Treasurer

City Treasurer

Sullivan County

Office of the City Treasurer

Treasurer Office

One Kennedy Plaza

Government Center

Utica, NY13502

100 North Street

(315) 792-0147

Monticello, NY 12701


(914) 794-3000


City of Syracuse

Town of Sand Lake


William F. McIntyre,

Town Clerk

Commissioner of Finance

Town of Sand Lake

104 City Hall

Sand Lake, NY 12153

Syracuse, NY 13202

(518) 674-2026

(315) 448-8350


City of Poughkeepsie

City of Schenectady


Herbert C. Bennett

Theodore Birbilis

Acting Commissioner of Finance

Director of Finance

P.O. Box 300

Room 105

Poughkeepsie, NY 12602

City Hall

(914) 431-8377

Jay Street


Schenectady, NY 12305


(518) 382-5010


City of Rochester

Village of Spring Valley


Louis N. Kash

Michael A. Stone

Corporation Counsel

Village Attorney

City Hall

Eight Maple Avenue

30 Church Street

Spring Valley. NY 10977

Rochester, NY 14614

(914) 352-1100

(716) 428-6685


County of Rockland

County of Orange


Harold J. Peterson

John S. Keller

Commissioner of Finance

Commissioner of Finance

18 New Hempstead Road

Tax Division

New City, NY 10956

255-275 Main Street

(914) 638-5131

Goshen, NY 10924


(914) 294-5151/Ext. 1120


City of Ogdensburg

County of Orleans


Philip A. Cosmo

Mary Basinait

City Comptroller

Orleans County Treasurer

City Hall

Central Hall

330 Ford Street

34 East. Park Street

Ogdensburg, NY 13669

Albion, NY

(315) 393-1860

(716) 589-5353


County of Otsego

City of Oneida


James H. Higgins

Louis K. Esengard

Otsego County Treasurer

City Chamberlain

P.O. Box 265

P.O. Box 550

(197 Main Street)

Oneida, NY 13421

Cooperstown, NY 13326

(315) 363-4800

(607) 547-4235


County of Oneida

City of New Rochelle


Charles S. Pasiak

Lisa Siller

Deputy Commissioner of Finance

Administrative Analyst

800 Park Avenue

Department of Finance

Utica, NY 13501

515 North Avenue

(315) 798-5756

New Rochelle, NY 10801


(914) 632-2021/Ext. 221


County of Monroe

City of New York


Gretchen M. Howe

Pricilla J. Budden

County Treasurer

Unit Manager

39 West Main Street

Department of Finance

Room B-2

Tax Operations

Rochester, NY 14614-1467

Fire Insurance Proceeds Section

(716) 428-5290

25 Elm Place - Fourth Floor


Brooklyn. NY 11201


(718) 935-6523


City of Mount Vernon

City of Niagara Falls


Peter P. Pucillo

Patricia Lenhart


Deputy Controller/Director of Finance

City of Mount Vernon

City Hall, Main Street

City Hall - Room 1

Niagara Falls, NY 14302

Roosevelt Square

(716) 278-8236

Mount Vernon, NY 10550


(914) 668-2200/Ext. 203


City of Newburgh

City of Long Beach


Robert Huxel

Catherine. Pirrone

City, Assessor

Sup. of Billing & Collections

83 Broadway"

Tax Department

Newburgh, NY 12550.

City Hall

(914) 565-3209

Long Beach, NY 11561


(516) 431-1000


City of Kingston

Village of Malone


Theresa M. Bell

Elizabeth J. Pessette

City Treasurer

Village Clerk/Tax Collector

City Hall

Malone Village Offices

One Garraghan Drive

16 Elm Street

Kingston, NY 12401

Malone, NY 12953

(914) 331-0080

(518) 483-4570


Town of Lewisboro

City of Middletown


Jo Anne B. Simon

Nicholas F. Vuolo

Town Supervisor

City Clerk/Treasurer

Town of Lewisboro

City Hall

South. Salem, NY 10590

16 James Street

(914) 763-3511

Middletown, NY 10940


(914) 343-3187


Village of Liberty

Village of Hempstead


Emmagene Travis

Delores H. Banks


Superintendent of Tax & Water Department

Municipal Building

Inc. Village of Hempstead

Liberty, NY 12754

99 Nichols Court

(914) 292-6820

Hempstead, NY 11550


(516) 489-3400/Ext. 210


County of Franklin

City of Jamestown


William A. Hughes

Yvonne E. Johnson

Franklin County Treasurer

City Treasurer

63 West Main Street

City of Jamestown

Malone, NY 12953

City Hall

(518) 483-6767/Ext. 516

200 East Third Street


Jamestown, NY 14701


(716) 483-7512


Village of Freeport

Village of Kenmore


Michael J. Haran

(Mrs.) Phyllis G. Higgins, C.M.C.


Village Clerk - Treasurer

46 North Ocean Avenue

Village of Kenmore

Freeport, NY 11520

2919 Delaware Avenue

(516) 378-4000

Room 17


Kenmore, NY 14217


(716) 873-5700


Village of Green Island

City of Yonkers


Michael F. Carlow

Thomas J. McSpedon

Fire Chief

Commissioner of Fiscal Services

Village of Green Island

Department of Finance

20 Clinton Street

City of Yonkers

Green Island, NY 12183

City Hall

(518) 273-2201

Yonkers, NY 10701


(914) 964-3131


Village of Williamsville

County of Wyoming


Theresa L. Cummins

Shirley T. Holbrook

Village Clerk/Treasurer

Wyoming County Treasurer

5565 Main Street

143 N. Main Street

Williamsville, NY 14221

Warsaw, NY 14569

(716) 632-4120

(716) 786-8812


County of Wayne


Thomas Warnick


Wayne County Treasurer


Nine Pearl Street


P.O. Box 8


Lyons, NY 14489-0008


(315) 946-5841