2006 New York Code - Claim Process.

 
    §  19-152.2  Claim  process. a. A claim against the department arising
  from the city's performance pursuant to section 19-152 of the code shall
  be initiated within one year from the date  of  entry  of  a  notice  of
  account  by  filing a notice of claim with the office of the comptroller
  of the city of New York. The claim forms shall be provided  to  property
  owners upon request at no cost.
    b. If the office of the comptroller determines that the final work was
  improper, the office of the comptroller shall notify the department. The
  department  shall  pursue corrective measures and shall issue and mail a
  new notice within thirty days of such determination,  stating  when  the
  same  will  be  corrected  and  by whom, by mail addressed to the person
  whose name appears on the records of the city  collector  as  being  the
  owner  of the premises. If the records of the city collector show that a
  party other than the owner has been designated to receive the tax  bills
  for  such  property, the notice shall be mailed to such party as well as
  to the owner of record, at his or her last known address, or if it is  a
  multiple  dwelling, service upon the owner or managing agent may be made
  in accordance with section 27-2095 of the code.