NEW ROCHELLE, NY (July 19, 2026) — A second New York State warrant was filed against Jack’s Treehouse LLC in 2017, this one for a $1,000 penalty over a failure to timely file a required quarterly wage report, according to records filed with the Westchester County Clerk’s office. The warrant was satisfied the following year.
The warrant, filed under the same E.R. Number, 51-67220 6, as an earlier 2016 tax warrant against the company, was issued jointly by the state Department of Labor and Department of Taxation and Finance on Sept. 21, 2017, and stamped filed by then-County Clerk Timothy C. Idoni on Sept. 29, 2017, under Index No. 17-00560. It cites a “Failure to File/Late File NYS-45” penalty assessment under Section 685(v)(1) of the Tax Law or Section 581(2)(b) of the Labor Law, tied to the 2016 fourth-quarter reporting period, with an assessment ID of L046287715 9. The warrant listed the Jack’s Treehouse LLC entity’s FEIN as 47-1507083 5.
With $33.87 in interest accrued to Sept. 21, 2017, the total warrant amount came to $1,033.87. The warrant was signed at Albany by Lynne A. Camileo, assistant director of the Department of Labor’s Unemployment Insurance Division, Adjudication and Determination unit, and directed to Lisa Pearson, a UI Employer Compliance Manager for Westchester County.
The Jack’s Treehouse warrant was one of 50 warrants filed under the same Sept. 29, 2017 index number, according to a county report listing warrants created that day for Westchester County. Nearly all of the other employers on that list — including Nile Contracting Inc. of Elmsford, Phyllco Industries Corp., Velocity Motors Inc. and dozens of others — were also assessed the identical $1,033.87 total, suggesting a uniform flat-rate penalty applied across many businesses for the same filing period.
A Satisfaction of Judgment for the Jack’s Treehouse warrant was signed at Albany on Feb. 20, 2018, and filed with the county clerk’s office on Feb. 28, 2018. The document states the warrant, filed Sept. 29, 2017, in the sum of $1,033.87, was “wholly paid or satisfied,” with no execution outstanding in the hands of any county sheriff in the state, and directed the clerk to cancel and discharge the warrant. It was signed by Camileo on behalf of the commissioner of labor. A separate Satisfaction of Judgment for the identical amount against Nile Contracting Inc., also tied to the Sept. 29, 2017 filing, was signed five days earlier, on Feb. 13, 2018.
The 2017 warrant adds to a question raised by the earlier 2016 filing: New York State Office of Children and Family Services records show Jack’s Treehouse’s 2014 application for a group family day care license at the Emerson Avenue address was denied, meaning the entity was never licensed to operate a day care at that location. Records reviewed by Talk of the Sound do not indicate why an entity whose day care license application had been denied would have continued to accrue quarterly wage-filing obligations — reflected in warrants covering periods from the fourth quarter of 2014 through the fourth quarter of 2016 — more than two years later.
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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