NEW ROCHELLE, NY (July 20, 2026) — A New York State Department of Labor tax warrant shows Jack’s Treehouse LLC accrued unpaid unemployment insurance contributions for the fourth quarter of 2014 through the fourth quarter of 2015 — a period that began after the entity’s application to run a group family day care at its 7 Emerson Ave. address had already been denied, according to state and county records.
The New York State Office of Children and Family Services denied Jack’s Treehouse’s 2014 application for a group family day care license at the Emerson Avenue address in a Sept. 4, 2014 letter, meaning the entity was never licensed to operate a day care there. The denial letter identified Ana Ferreira as the named applicant but stated that Christine Rubicco, who already held a license for a separate day care, Anna’s Treehouse, a few miles away in New Rochelle, was “the de facto owner of Jack’s Treehouse.”
Despite that denial, the tax warrant — filed by the Department of Labor with the Westchester County Clerk’s office and stamped received Oct. 25, 2016 — lists quarterly unemployment insurance contributions owed by Jack’s Treehouse LLC starting in the fourth quarter of 2014, the same quarter as the license denial, and continuing through the fourth quarter of 2015. The warrant lists contributions of $71.48 for the fourth quarter of 2014 and $557.70 for each of the four quarters of 2015, along with re-employment service fund charges ranging from $1.33 to $10.39 per quarter.
Contributions and fund totals came to $2,345.17. With $296.25 in interest accrued to Sept. 28, 2016, the total warrant amount was $2,641.42.
Quarterly wage-filing obligations of the kind reflected in the warrant typically arise from having employees on payroll. Records reviewed by Talk of the Sound do not indicate why an entity whose day care license application had been denied would have accrued such an obligation.
The warrant, bearing E.R. Number 51-67220 6, was signed and issued in Albany on Sept. 28, 2016, by Lynne A. Camileo, assistant director of the Department of Labor’s Unemployment Insurance Division, Adjudication and Determination unit, and directed to Greta C. Brown-Vergare, a UI Employer Compliance Agent III for Westchester County. It was issued under Article 18 of the state Labor Law, which allows the Department of Labor to collect unpaid contributions, re-employment service fund payments, interest and penalties from an employer’s property and from debts owed to that employer within the county. It was filed under Index No. 16-00597 with then-County Clerk Timothy C. Idoni, one of 18 warrants created that day.
Editor’s note: On July 9, 2026, Robert Cox was served with four plenary summonses issued by the Irish High Court (Record Nos. 3331, 3337, 3338, and 3339/2026P) by Sheehan & Partners LLP on behalf of Rubicco-associated LLCs. Talk of the Sound continues reporting on matters of public record.
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This article was prepared with the assistance of AI tools under the direction and editing of Robert Cox.
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