Supreme Court, Westchester County

Decided on April 21, 2026

Index No. [Redacted]

James L. Hyer, J.

[*1]

The following papers were considered in connection with the Plaintiff's motion by order to show cause (hereinafter "Motion Sequence No. 3"), dated March 16, 2026, seeking the entry of an Order:

1. Determining that M.P.L. and M.T.P. are entitled to the abandoned property identified as follows: • Owner Name: M.P.L., residing at [Redacted] and M.T.P. residing at [Redacted] • OUF Claim Number: [Redacted] • Property Description: money deposited in 2014 pursuant to an Order of the Supreme Court, Westchester County and paid to Office of State Comptroller in 2018 • Amount: $170,478.84 plus statutory interest pursuant to Abandoned Property Law §1405;

2. Directing, pursuant to CPLR § 2607, that upon entry of an Order herein, a certified copy of such Order, shall be delivered to the Comptroller of the State of New York, as depository of the property, before payment shall be made, and that such delivery shall constitute sufficient authority for the Comptroller to pay out the funds held to Lisa L. Johnston, Esq. as attorney and escrowee for the purpose of distributing said funds pursuant to the Modification Agreement So Ordered by the Hon James L. Hyer JSC dated May 29, 2024; and

3. Awarding M.T.L. such other and further relief as this Court may deem just and proper.

PAPERS DOC. NO.

Order to Show Cause/Affirmation in Support/Affirmation in Support/xhibits 1-3 1-6

Answering Affirmation 7

Relevant Factual and Procedural History

The parties were married on March 28, 1988.

On September 16, 2003, Plaintiff commenced this matrimonial action with the filing of a Summons and Verified Complaint seeking the entry of a judgment of divorce dissolving the parties' marriage in addition to other ancillary relief. At the time of commencement, Plaintiff was represented by Michael D. Weinstein, Esq.

On September 29, 2003, a request for judicial intervention was filed requesting the scheduling of a preliminary conference, after which this action was assigned to the Hon. Robert A. Spolzino, J.S.C., who entered a preliminary conference scheduling order on October 21, 2003.

On March 29, 2004, Defendant filed a verified answer also seeking the dissolution of the parties' marriage with ancillary relief. At the time of commencement, Defendant was represented by Andrea S. Nitoiu, Esq. of Chiera & Associates.

On March 30, 2004, an answer to counterclaim was filed.

On May 8, 2006, a hearing/inquest readiness order was entered by the Hon. William J. Giacomo, J.S.C.

On May 17, 2006, Plaintiff's then counsel filed a note of issue with Defendant then proceeding as a self-represented litigant.

On August 3, 2006, a preliminary conference was held before the Hon. Anthony A. Scarpino, A.J.S.C., setting a discovery schedule followed by a directive that a trial readiness order be filed by September 26, 2006.

On September 21, 2006, the parties entered into a stipulation of settlement (hereinafter "Stipulation of Settlement"), resolving all of the ancillary issues arising out of the requested dissolution of the parties' marriage.

Article V(A) of the Stipulation of Settlement set forth the manner within which the parties agreed to address the equitable distribution of the former marital domicile located at [Redacted] (hereinafter "Marital Domicile"):

"Location of Property

The parties acknowledge that they presently own, as tenants by the entirety, certain real property and premises located at [Redacted] hereinafter referred to as the "marital residence."

Agreed upon Value of Property/Equity

The parties warrant and represent the following facts regarding the marital residence:

1. There is no mortgage on the marital residence; however there is at least one lien on the [*2]property of approximately $50,000 (a judgment against the Husband). The Husband agrees to satisfy this judgment from his share of the sale of the marital residence;

2. The Husband agrees to pay all outstanding credit card bills in the names of the Husband and/or wife (estimated at $20,000) from his share of the sale of the marital residence.

3. Both the Husband and Wife acknowledge that the Wife paid $64,000 to satisfy a mortgage that was being foreclosed upon the marital residence. The Husband agrees to return half of that sum to the Wife from his share of the proceeds from the sale of the marital residence;

4. The fair market value of the marital residence is approximately $440,000;

5. The parties agree that the husband is obligated to pay child support retroactively from April 2005, the date the summons was served, less $5,400, which the Husband has paid for three flights to Ireland for their Son. The amount of the arrears, $682.00 bi-weekly, from April 1, 2005, less the $5,400, shall be deducted from the Husband's share of the net proceeds of the sale of the marital residence. In addition, commencing August 11, 2006, any child support payments not made by the Husband, shall likewise be deducted from his share of the net proceeds from the sale of the marital residence.

Conveyance to One of the Parties

The Husband and Wife agree that within one year from the date of the signing of the Judgment of Divorce, they will put the marital residence up for sale. At closing, after payment of all expenses for selling the property, they will split the net proceeds. The parties further agree that from his net proceeds, the Husband will pay the expenses as outlined in Article V: Distribution of Property; A. Real Property; Agreed upon Value of Property/Equity of this Stipulation.

Payment of Carrying Charges Until Refinance or Payment of Initial Lump Sum

The Wife agrees to remain in the residence until sale of said residence, and shall pay all carrying charges until said sale of the marital residence. The Husband and Wife agree that the costs of any and all major repairs to the marital residence over $1,000 shall be split evenly between the Husband and Wife.

Judgments and Liens

1. Each party represents to the other that she or he has done nothing nor will do anything in the future to encumber title to the real property;

2. In the event either party shall have a judgment or lien, not already disclosed herein, direct or indirect, which is an encumbrance against the property at the time of the transfer, the party against whom such judgment or lien is obtained shall fully and [*3]completely satisfy such judgment or lien from his/her own net proceeds, and if said proceeds are insufficient, from such other sources as shall fully and completely discharge such judgment or lien."

Article XVII of the Stipulation of Settlement sets forth the parties' agreement as to the manner within which the parties would effectuate any change or modification of the document:

"No modification or waiver of any provision of this Agreement shall be binding unless made in writing and executed and acknowledged with the same degree of formality as this Agreement or unless stipulated to by the parties upon the record of a Court of competent jurisdiction."

On February 6, 2007, a judgment of divorce (hereinafter "Judgment of Divorce") was entered by the Hon. Anthony A. Scarpino, A.J.S.C., which dissolved the parties' marriage and directed the following:

"ORDERED AND ADJUDGED that Plaintiff is hereby awarded exclusive occupancy of the marital residence located at [Redacted], together with its contents until further order of the court. Within one year of the date of signing this judgment, the parties shall put the house up for sale and the net proceeds shall be divided as set forth in the Stipulation of Settlement.

ORDERED AND ADJUDGED that the Stipulation of Settlement entered into between the parties on the 21st day of September, 2006, a copy of which is on file with this Court and incorporated herein by reference, shall survive and shall not be merged into this judgment, and the parties are hereby directed to comply with all legally enforceable terms and conditions of said agreement as if such terms and conditions were set forth in their entirety herein . . . "

On August 20, 2014, an order was entered by the Hon. Janet Malone, A.J.S.C., (hereinafter "Malone Order"), which provided the following:

"An action for a divorce was commenced in the Supreme Court, State of New York, County of Westchester, Index No. [Redacted], in which the court issued a judgment of divorce. Pursuant to the said divorce judgment, a parcel of real estate located at [Redacted] that was jointly owned by the plaintiff and the defendant was ordered to be sold and the proceeds to be split pursuant to the terms of the said judgment. The property was sold on January 20, 2010 and at that time, proceeds of the sale were placed in the escrow account of Schonfeld and Weinstein, LLP, the attorneys for the plaintiff. As a result of the plaintiff and defendant's inability to agree upon the distribution of the proceeds of said property, there remains in the Schonfeld & Weinstein, LLP escrow account the sum of $175,599.13.

Schonfeld and Weinstein, LLP has now moved this court for an order allowing them to deposit with the County Clerk of the County of Westchester, State of New York the funds held by them in escrow, belonging either to plaintiff or defendant, minus certain fees and expenses.

AND the said motion, having come on to be heard before me on the 30th day of June 2014, Joel Schonfeld appearing for the said motion and no one appearing in opposition to the said motion,

NOW on motion of Joel Schonfeld, of counsel to Schonfeld & Weinstein, LLP, moving party herein, it is

ORDERED that Schonfeld and Weinstein, LLP, as holder of the escrowed funds in the above-captioned matter, be permitted to withdraw from the said escrow account $350.00 for disbursements and expenses, and $1,750.00 for preparation of this motion, for the appearance in court on the return date of this motion, and for their anticipated appearances in court to deposit funds, and it is further

ORDERED that Schonfeld and Weinstein, LLP be permitted to deposit with the County Clerk, County of Westchester, State of New York an escrow check in the sum of $173,499.13, together with a copy of this order and upon doing so be relieved of any and all further liability as escrow agents."

On September 5, 2014, pursuant to the above order, $173,499.13 was provided to the Westchester County Clerk as payment into court (hereinafter "2014 Payment").

On May 7, 2024, the parties entered into a modification agreement, (hereinafter "Modification Agreement").

On May 24, 2024, Lisa L. Johnston, Esq., filed a notice of appearance as counsel for Plaintiff.

On May 29, 2024, the undersigned so-ordered the Modification Agreement wherein the parties expressed their clear intent to alter the terms of the Stipulation of Settlement provisions pertaining to the equitable distribution of the Marital Domicile:

"WHEREAS, the Plaintiff, M.P.L. (hereinafter the "Wife") residing at [Redacted] and the Defendant, M.T.M., (hereinafter "Husband") residing at [Redacted] entered into a Stipulation of Settlement on the 21st Day of September 2006 (annexed hereto as Exhibit 1), which was incorporated, without merger, into the Judgment of Divorce entered by the Hon. Anthony A. Scarpino, Acting J.S.C. on the 9th day of February 2007 (annexed hereto as Exhibit 2); and

* * *

WHEREAS, the parties now wish to modify certain terms of the Stipulation of Settlement as solely and expressly stated herein in this Modification Agreement; and

WHEREAS, except at modified herein, all prior terms in the parties' Stipulation of Settlement dated September 21, 2006 are hereby ratified and reaffirmed and remain in full force and effect; and

* * *

NOW, it is hereby agreed by and between the parties, this 8th day of May, 2024, that they shall modify, by this So Ordered Modification Agreement those terms of the parties' Stipulation of Settlement as follows:

1. Article V, "DISTRIBUTION OF PROPERTY," Paragraph A, Real Property, with a subparagraph entitled "Agreed Upon Value of Property/Equity" is deleted in its entirety.

2. Article V, "DISTRIBUTION OF PROPERTY," Paragraph A, Real Property, with a subparagraph entitled "Conveyance to One of the Parties" is deleted in its entirety.

3. Article V, "DISTRIBUTION OF PROPERTY," Paragraph A, Real Property shall be revised as follows:

i. Based upon all the facts and circumstances set forth herein, the parties agree that the proceeds of the sale of the marital residence, turned over to the New York State Comptroller's Office by the Westchester County Clerk, which upon information and belief is approximately $173,499.03 shall be distributed as follows:

a. 25% to the Wife M.P.L.;

b. 25% to the Husband M.T.P.;

c. 25% to the parties' daughter A.M.;

d. 25% to the parties' son M.M.

ii. The attorney for the Wife, Lisa L. Johnston, Esq., Law Offices of Lisa L. Johnston & Associates, shall with the cooperation of the parties, claim the funds from the NYS Comptroller's Office. The parties shall request the funds be paid to Lisa L. Johnston, as attorney, as escrowee, for the purpose of distributing said funds in accordance with this So Ordered Modification Agreement. In the event that the NYS Comptroller's Office will not make said funds payable to counsel as escrowee, the parties shall cooperate in negotiating the funds so that same may be distributed as per the terms of this So Ordered Modification Agreement, including, if necessary, opening a joint bank account to deposit said funds. In the event the parties must open a joint bank account to deposit the aforementioned funds, neither party shall withdraw or distribute any sums from the account without the written consent and approval of the other party, and in no event shall any distributions be made inconsistent with this So Ordered Modification Agreement.

iii. The parties acknowledge and agree that the Husband shall pay to the Wife percent (50%) of the Wife's attorney's fees, costs and disbursements for the negotiation, preparation and filing of this So Ordered Modification Agreement and for any time expended in claiming and distributing the funds in accordance with the So Ordered Modification Agreement.

4. Any of the terms contained in the parties' September 21, 2006 Stipulation of Settlement not specifically modified herein shall remain in full force and effect."

On March 16, 2026, Plaintiff's counsel filed Motion Sequence No. 3 ^FN1 by order to show [*4]cause, which was conformed on March 17, 2026,^FN2 directing: (1) March 19, 2026, be the deadline for Plaintiff to serve Defendant and the New York State Comptroller's Office; (2) April 2, 2026, as the deadline for the filing of any answering submissions and/or cross motions; (3) April 16, 2026, as the deadline for the filing of any answering submissions to any cross motions filed, being the return date for Motion Sequence No. 3 and any cross motions filed, with no reply submissions accepted and no appearances required.

In support of her application, Plaintiff filed an affirmation wherein she asserts the following:

"I am the Plaintiff in the above-entitled action and I make this affirmation in support of my application for an Order pursuant to Abandoned Property Law § 1406 directing payment of certain funds previously deposited with the Court and thereafter transferred to the Office of the State Comptroller as abandoned property. I ask this court for an Order Directing the Comptroller of the State of New York to release and pay said funds to my attorney Lisa L. Johnston, Esq. as attorney and escrowee, for the purpose of distributing said funds pursuant to the Modification Agreement So Ordered by the Hon. James L. Hyer JSC dated May 29, 2024. My former husband [Redacted] and I are entitled to said funds as they are the proceeds from the sale of our marital residence located at [Redacted]. On May 8, 2024 M.T.M. and I entered into a So Ordered Modification Agreement memorializing our agreement on how we would distribute these funds from the proceeds of the sale or our marital residence. Upon information and belief, no other person has filed a notice of claim to said funds, and no other party has any right, title or interest therein superior to mine and my ex-husband's."

Plaintiff's counsel also filed an affirmation in support of the application wherein she directs this Court to exhibit 3, being correspondence from John Orfan, Esq., of the New York State Comptroller's Office to counsel Johnston (hereinafter "Comptroller Letter"), referencing claim number [Redacted], setting forth the following:

"Enclosed is a Certificate of Deposit in the above captioned matter. Your court action must be brought in the same Court that had original jurisdiction of the matter and in the name of the original proceedings, as shown on the certificate, using the ORIGINAL INDEX NUMBER.

Service of notice must be effectuated upon the State Comptroller and all parties in the original action pursuant to subdivision (2) of section 1406 of the Abandoned Property Law. When serving this Office, a Citation, Order to Show Cause, Notice of Motion or Notice of Petition, together with supporting papers sufficient to provide the basis of the petitioner's entitlement, should be submitted. Please refer to the attached checklist for particulars. We prefer that service on this Office be made by mail. If service is being made by mail, such service should be made by certified mail and addressed to "Office of [*5]the State Comptroller, Division of Legal Services, P.O. Box 10337, Albany, New York 12201-5337". Alternatively, such papers should be personally served at the Office of the State Comptroller, Division of Legal Services, at 110 State Street, 1st Floor, Albany, New York (12236). A copy of all moving papers and exhibits must also be emailed to the undersigned at jorfan@osc.ny.gov.

This Office will then forward a set of such papers to the Attorney General who will represent us on the return date. All subsequent papers in connection with the withdrawal proceeding should be served upon the Attorney General, by you at the appropriate office, with copies sent to the Comptroller. In the interests of efficiency, please include the name of the undersigned attorney and the reference number noted above on all correspondence related to this proceeding. If you have not already done so, it is required that you submit a fully executed copy of any asset recovery agreement by which services are being provided in this matter.

Pursuant to Abandoned Property Law § 1406(2)(a), payment will be made to the entitled person(s) upon receipt of a court certified copy of the Order of the court into which the funds, represented by the above captioned item, were originally paid. If you have not yet retained an attorney in connection with this matter, it is strongly suggested that you consider doing so immediately as motion practice in State Court is extremely challenging for those without legal training.

In order to comply with Internal Revenue Service requirements, each person determined to be entitled to payment must provide an IRS W-9 Form, if an United States citizen, resident or entity, or IRS W-8BEN Form, if a nonresident alien. This means a W9 or W8, as the case may be, must be provided for all persons or entities to which any payment may ultimately be made. It is irrelevant that any individual check might be payable to counsel as attorney. A copy of any agreement to which an Abandoned Property Location Service, as same is defined in Section 1416 of the Abandoned Property Law is a party, must be provided."

Annexed to the Comptroller Letter was a certificate of deposit with the caption of this action dated February 13, 2026, signed by counsel Orfan, (hereinafter "Certificate of Deposit") providing the following:

"THIS IS TO CERTIFY that the records of the Office of the State Comptroller show that: In April, 2018, the Westchester County Department of Finance paid to the State Comptroller the amount of $170,478.84 and reported that the said amount was the then balance of moneys deposited in 2014 pursuant to an Order of the Supreme Court, County of Westchester, in the above entitled matter, and This Office holds $170,478.84 plus statutory interest pursuant to Abandoned Property Law § 1405. The said Westchester County Department of Finance also reported that the said deposit was for the benefit of the person or persons who may thereafter appear to entitled thereto. The issuance of this Certificate does not constitute a determination by the State Comptroller as to the entitlement of any person, party or entity to the funds held. Nothing herein shall preclude the State Comptroller from raising any relevant issues in the Court withdrawal action."

On March 19, 2026, Plaintiff's counsel filed proof of service of Motion Sequence No. 3 as required by this Court.^FN3

On March 27, 2026, an answering submission was filed by the Office of the New York State Comptroller, providing the following position pertaining to the relief sought in the instant application:

"I am an Assistant Attorney General in the Office of the New York State Attorney General appearing as counsel for the Office of the State Comptroller ("OSC"). This affirmation is submitted in response to the Order to Show Cause, filed on March 17, 2026, and supporting papers seeking an Order directing the OSC to pay the certain funds. I am familiar with the facts and circumstances set forth herein based on my review of various documents relating to this motion. The OSC does not oppose the movant's application for an Order directing the OSC to release and distribute the surplus funds. Should the Court enter an Order directing that monies be disbursed, it is respectfully requested that the Order also direct compliance with the statutory requirements as follows: a. The movant shall serve the OSC with a certified copy of this Court's order in compliance with Abandoned Property Law § 1406(2)(a) and CPLR § 2607; and b. The movant shall supply the OSC with the required IRS W-9 Forms (for a United States citizen, resident or entity) or IRS W-8BEN Forms (for a nonresident alien) for all counsel, all payees and all ultimate payees to comply with applicable Internal Revenue Service requirements."

Thereafter, no further submissions were received with respect to Motion Sequence No. 3.

Legal Analysis

A. Legal Authority Pertaining to Release of Funds Paid Into Court and Abandoned Property.

Pursuant to CPLR § 2601 payment of money or securities into court may be accomplished by delivery of same to a county treasurer or commissioner of finance and CPLR §§ 2606 and 2607 sets forth the manner wherein payment may be made of property paid into court:

"Unless otherwise directed by the judgment or order under which the property was paid into court, an order for the payment of property out of court shall be made only:

1. on motion with notice to all parties who have appeared or filed a notice of claim to such property; or

2. by special proceeding. In either case the petition shall be accompanied by a copy of the judgment, order or other paper under which the property was paid into court, together with a certificate of the county treasurer or other depository of the property, showing the present condition and amount thereof, and stating separately, in the case of money, the amount of principal and interest.

* * *

No property paid into court, or income from such property, shall be paid out except upon order of the court directing payment to a specified person, except that if the property so paid into court, or the income from such property, inclusive of interest, does not exceed fifty dollars, a county treasurer may pay the same, without a court order, to the person entitled thereto or his authorized attorney. When the whole or remaining balance of all payments of money into court in an action, or the whole or remaining balance of a distributive share thereof, or any security or other property, is directed to be paid out of court, the order must direct the payment of all accrued income belonging to the party to whom such money or distributive share or remaining balance thereof, or security or other property is paid. A certified copy of the order directing payment shall be delivered to the county treasurer or other custodian of the property. The custodian, in the case of money, shall draw a draft payable to the order of the party entitled thereto specifying the title of the cause or matter on account of which the draft is made and the date of the order authorizing the draft. A certified copy of the order, accompanied by a draft in the case of money, shall be delivered to the depository of the property before it shall pay out any property. If an order directs that periodic payments be made, the filing of one copy of the order shall be sufficient to authorize the payment of subsequent drafts in pursuance thereof. Any other provision of law to the contrary notwithstanding, if an order directing payment by the county treasurer is made by the court, the copy of the order to be delivered to the county treasurer and the depository as herein provided shall be certified by the clerk of the court to be a true copy of the original of such order on file in his office."

Abandoned Property Law § 600(1)(a), provides the following pertaining to unclaimed or unknown owner court funds held pursuant to CPLR § 2601:

"The following unclaimed property shall be deemed abandoned property:

(a) Any moneys including the monetary proceeds from the sale of tangible personal property and securities or other intangible property paid into court, which, except as provided in section ten hundred of this chapter, shall have remained in the hands of any county treasurer, or the commissioner of finance of the city of New York, for three years, together with all accumulations of interest or other increment thereon, less such legal fees as he may be entitled to."

"In enacting the Abandoned Property Law, the Legislature declared it to be the policy of the State to utilize unclaimed property for the benefit of the citizenry at large while at the same time protecting the interest of the rightful owner" (see Friar v. Vanguard Holding Corp., 125 AD2d 444 [2d Dept 1986] citing Abandoned Property Law § 102 ["It is hereby declared to be the policy of the state, while protecting the interest of the owners thereof, to utilize escheated lands and unclaimed property for the benefit of all the people of the state, and this chapter shall be liberally construed to accomplish such purpose."]; see also Studer v. Moore, 298 NY 822 [1949]).

As noted by Justice Dianne T. Renwick, in a trial court decision entered in 2007:

"The statute accomplishes its purpose by providing that the care and custody of abandoned property be assumed by the State Comptroller for the benefit of those entitled [*6]to receive it. Abandoned Property Law § 1404. Under its terms, money deposited in court which remains for five years is deemed abandoned pursuant to Abandoned Property Law § 600(1)(a). As such, it must be paid **712 by the County Treasurer, who is the depository of such funds, see CPLR § 2601, to the State Comptroller. Abandoned Property Law § 602. The Comptroller deposits such funds in the Abandoned Property Fund, see State Finance Law § 95(1), *606 from which any claims are paid pursuant to its direction. State Finance Law § 95(3)" (NYCTL 1996-1 Trust v. Nuthree Inc., 18 Misc 3d 603 [Sup. Ct. Bronx Cnty. 2007]).

Abandoned Property Law §1406(2) sets forth the manner wherein a claimant may seek the withdrawal of funds over ten thousand dollars being held by the Office of the New York State Comptroller, through the commencement of a withdrawal action:

"Claim in the amount or value of ten thousand dollars or more for any abandoned property heretofore paid to the state pursuant to section forty-four of chapter fifty-eight of the laws of nineteen hundred nine or as such section was amended by chapter two hundred seventeen of the laws of nineteen hundred thirty-three and chapter two hundred thirty-one of the laws of nineteen hundred thirty-eight, or hereafter paid to the state comptroller pursuant to paragraph (a) of subdivision one of section six hundred of this chapter, may be established only on order of the court which had original jurisdiction of the underlying matter, after service of notice upon the state comptroller and upon due notice to all parties to the action or proceeding which resulted in the monies being paid into court. Such court withdrawal action shall be commenced in the court which had original jurisdiction of the underlying matter using the court index number of such original action. Notwithstanding any other provision of law to the contrary, no such withdrawal action shall be brought as a special proceeding against the state comptroller. Notwithstanding any other provision of law to the contrary, if an order directing payment by the state comptroller is made by the court, the claimant or the claimant's attorney shall serve upon the state comptroller a copy thereof, duly certified by the clerk of the court to be a true copy of the original of such order on file in the clerk's office."

"In all cases where funds on deposit with the state Comptroller are claimed by a person or persons alleging they are entitled to said sums, the Comptroller, as custodian of the property, is represented by the Attorney—General of the state, whose function is to make every effort to safeguard the funds for the rightful distributees and against any attempt to wrongfully secure the property" (Matter of Estate of Ullerich, 178 Misc 2d 62 [Sup. Ct. Nassau Cnty. 1998] citing Matter of Harris, 23 Misc 2d 595 [Sup. Ct. Dutchess Cnty. 1960]).

B. Plaintiff's Requested Relief.

Here, approximately twenty-three years after the commencement of this action, the Plaintiff has filed the instant application seeking the release of funds from the sale of the parties' former marital domicile which was sold sixteen years ago after which the Malone Order permitted the then escrow agent to release funds to the Westchester County Department of Finance which was done by the 2014 Payment pursuant to CPLR § 2106 as money paid into court. As per Abandoned Property Law § 600(1)(a), these funds were deemed abandoned and transferred to the Office of the New York State Comptroller pursuant to Abandoned Property [*7]Law § 1404, as confirmed by both the Comptroller Letter and Certificate of Deposit.

Plaintiff's instant application was brought pursuant to Abandoned Property Law § 1406(2) as the funds sought to be released are in excess of ten thousand dollars, seeking the entry of an order permitting the withdrawal as this Court had original jurisdiction of the above-captioned matrimonial action from which the initial 2014 Payment originated. Plaintiff complied with the statutory directives ensuring that her application was served upon the Office of the Comptroller and all parties to the action, being Defendant, who pursuant to the Modification Agreement expressed his support for the relief requested as this application was intended to be brought by both parties.

The Office of the New York State Attorney General has appeared for the Office of the New York State Comptroller having filed the above-referenced answering submission wherein no opposition was made to the relief requested, but including a request that any order entered direct compliance with statutory requirements of Plaintiff serving the Office of the New York State Comptroller with a certified copy of the order entered, with required tax forms for counsel and payees, to comply with the applicable Internal Revenue Service requirements.

Based upon the foregoing, the relief requested in Motion Sequence No. 3 is granted to the extent that:

1. Plaintiff M.P.L. and Defendant M.T.M. are determined to be entitled to the abandoned property identified as follows: • Owner Name: M.P.L., residing at [Redacted] and M.T.M. residing at [Redacted] • OUF Claim Number: [Redacted] • Property Description: money deposited in 2014 pursuant to an Order of the Supreme Court, Westchester County and paid to Office of State Comptroller in 2018 • Amount: $170,478.84 plus statutory interest pursuant to Abandoned Property Law §1405; and

2. It is directed that pursuant to CPLR § 2607 and Abandoned Property Law §1406(2), that upon entry of this Decision and Order, a certified copy of this Decision and Order, shall be delivered with the required Internal Revenue Forms (e.g., W-9 and/or W-8BEN Forms for all counsel, payees and ultimate payees to comply with the applicable Internal Revenue Service Requirements) by Plaintiff to the Office of the New York State Comptroller, as depository of the property, before payment shall be made, and that such delivery shall constitute sufficient authority for the Comptroller to pay out the funds held to Lisa L. Johnston, Esq. as attorney and escrowee for the purpose of distributing said funds pursuant to the Modification Agreement So Ordered by the Hon. James L. Hyer J.S.C dated May 29, 2024.

C. Other Relief.

To the extent relief is not granted or otherwise addressed herein, it is hereby denied.

Accordingly, it is hereby

ORDERED that Motion Sequence No. 3 is granted as set forth herein; and it is further

ORDERED that by April 25, 2026, the Plaintiff's counsel shall serve, with all required Internal Revenue Forms, a certified copy of this Order with Notice of Entry on the self-represented Defendant, Office of the New York State Attorney General, and Office of the New York State Comptroller, via certified traceable delivery, and by that date, file with this Court via NYSCEF proof of service with copies of tracking slips.

The foregoing constitutes the Decision and Order of the Court.

Dated: April 21, 2026

White Plains, New York

ENTER:

HON. JAMES L. HYER, J.S.C.