Senator Jeff Klein and Assemblyman Mark Gjonaj Host Annual Hispanic Heritage Month

State Senator Jeff Klein and Assemblyman Mark Gjonaj held their Annual Hispanic Heritage Celebration on Saturday at Havana Cafe. Nearly 200 people gathered to enjoy this day of celebration.

“Today we recognize the valuable contributions that Hispanic Americans have made to our community.  Their extraordinary work has enhanced and enriched our country from its earliest days right up through the present time.  Today’s honorees’ steadfast commitment to improving the quality-of-life for our residents is exemplary of true leadership,” said Senator Jeff Klein.

“It was great to celebrate Hispanic Heritage once again with Senator Klein. The honorees greatly exemplify the successes and continuous contributions from the Hispanic community and I am happy to celebrate with them during this month," said Assemblyman Mark Gjonaj.

Congressman-elect Adriano Espaillat, who is the first Dominican American set to be elected to Congress,  delivered the keynote address.

“This celebration of Hispanic Heritage Month gives us the important opportunity to reflect on the contributions Latino and Hispanic Americans have made and look forward to the contributions our young leaders will make as they begin to shape our future. Thank you to Senator Jeff Klein and Assemblyman Mark Gjonaj for bringing so many of us together to honor the rich histories and cultures of Hispanic and Latino Americans,” said State Senator Adriano Espaillat.

Senator Klein and Assemblyman Gjonaj highlighted the contributions of outstanding members of the Hispanic community including: Democratic Nominee for the 31st Senatorial District Honorable Marisol Alcantara; president of 43rd Precinct Community Council; Aurora Carrion; Democratic District Leader of 85th Assembly District; Honorable Antonia Figueroa; Office Manager of Bronx Community Board #9 Maribel Mercado; Community activist and volunteer Candida Rosa;  Board of Director of Shorehaven Homeowners Association and President of Harbour Pointe Condominium Association Nelly Santiago-Rivera.

“Thank you Senator Klein and Assemblyman Gjonaj for the honor as we continue to celebrate Hispanic Heritage Month. As a proud Latina, it is important to me that we continue to celebrate and praise members of our communities that tirelessly contribute to our heritage, culture, and advancement,” said Honorable Marisol Alcantara, Democratic Nominee for the 31st Senatorial District.

“Being Hispanic Heritage Month, I think it is important to recognize people in the community who are not always honored.  It was a great pleasure that Senator Klein and Assemblyman Gjonaj took notice of people that are doing important work for their community.  I thank them,” said Aurora Carrion, president of 43rd Precinct Community Council.

“I am pleased, honored, and most importantly humbled to accept the honor and to be in the presence of so many whom I have long admired and respected.  A very special thank you to Senator Jeff Klein and Assemblyman Mark Gjonaj and to my great friend Marcos Crespo.  A great applause to the other Latina women who were honored as it was a proud day for all of us,” said Honorable Antonia Figueroa, Democratic District Leader of 85th Assembly District.

“I was honored receive this award and I thank Senator Klein who recognized my work.  It was a great day and event,” said Maribel Mercado, Office Manager of Bronx Community Board #9.

News From - Attorney General Eric T. Schneiderman

Reforming The Herbal Supplements Industry

In his office's ongoing work with the herbal supplement industry, the Attorney General reached an agreement with NBTY to implement new quality control measures on their herbal supplement products sold at Walgreens and Walmart nationwide. This settlement will require DNA barcoding and other testing, labeling and manufacturing to help detect allergens and accurately identify each chemical ingredient. Consumers deserve products that are properly labeled, ensuring a product's authenticity and purity. 

Protecting Military Families From Abusive Business Practices

Attorney General Schneiderman reached a settlement this week with USA Discounters to end their unlawful business practices that targeted military, veterans and government servicemembers. The company would hook servicemembers into deceptive loans, false advertising and illegal collection practices. They would also sue servicemembers out of state where they would be unable to defend themselves. Restitution to consumers in New York State is $1.8 million dollars, which will impact approximately 759 New York consumers.

The Attorney General addressed members of the Public Employers Federation on Monday at the organization’s annual convention in Rochester.

Have a question, comment, or complaint? Click here. You can also learn more about the various initiatives of the Attorney General's office by visiting our website at ag.ny.gov. You can also call our General Hotline: 800-771-7755. 

Sat, Oct 1, 4-7 | South Bronx Community Land Trust Re-envisions Abandoned City Building in Midst of Unprecedented Land Grab

Community Envisioning Session Health, Education & the Arts in the Old Lincoln Recovery Building When: Saturday, October 1, 4-7 pm Where: BronxArtsSpace, 305 E. 140th St.

This Saturday, October 1, the South Bronx Community Land Trust will hold the third of three collective envisioning sessions to finalize a community-driven proposal called H.E.ARTS - Health, Education and the Arts in the former Lincoln Recovery Center on East 140th Street. This 28,000 square foot building sits abandoned and ready for use by upwards of 20 South Bronx-based community organizations!. Dinner will be provided.

RSVP

Community videos its visit to abandoned Lincoln Recovery building to begin the envisioning process.

The Mott Haven/Port Morris neighborhood of the South Bronx, a diverse and vibrant community has survived decades of abandonment and neglect resulting in some of the highest rates of asthma, diabetes and obesity in the city, as well as the lowest performing schools. A network of grassroots, faith and neighborhood organizations have been integral in holding the Mott Haven/Port Morris community together with services providing programs targeting health, education and the arts. In recent years, several organizations have lost their space as landlords have raised their rents anticipating a wave of gentrification. These groups present impressive track records of community service and engagement, but lack some of the basic infrastructure such as space, to sustain effective programming. More than five years ago, New York City shuttered Lincoln Recovery Center, a 28,000 square foot building located at 349 E. 140th Street. This historic facility, borne in 1970 from the community activism of courageous clinicians, the Young Lords and the Black Panthers in response to community needs, provided decades of holistic treatment for addiction using acupuncture and Reiki, along with counseling and a variety of other therapeutic and educational services. Now it sits abandoned. We propose to revitalize the space, and WE NEED YOUR THOUGHTS & IDEAS! Please come and give us your input about how to best use this collective space. This will be the third of three envisioning sessions (first was with community organizations, second was with community youth, third will be with the full community.) Organizations already involved with this effort include: Upbeat NYC, Community Connections for Youth, Birthing Project, Mothers on the Move, South Bronx Unite, Rollin Together, Rebel Diaz Arts Collective, Cumpanis, Freedom Community Center, Friends of Brook Park, La Finca del Sur, Families United for Social and Educational Development, Vamos a la Peña del Bronx, Masa, Radical Health, South Bronx Farmers Market, United Playaz of New York, Young Urban Christians & Artists, and MLK Resource Center/SUNY ATTAIN.

MAYOR DE BLASIO ATTENDS AND DELIVERS REMARKS AT THE FUNERAL FOR DEPUTY CHIEF MICHAEL J. FAHY

  We come here today for a solemn purpose, common purpose. We’re all united in grief – all of New York City, all of the members of the FDNY, all of Chief Michael Fahy’s friends, and especially his family. We are united with you.

We’re here for you, Fiona, and your beautiful children. And we’re here for you, Thomas and Mary, who raised Michael so well. We’re here for Michael’s siblings who grew up beside him, learned with him, taught him. We’re here for each other in this time of grief.

We thank Cardinal Dolan, Father Keenan, Father Tierney, we thank everyone at Annunciation for giving us this chance to join together to comfort each other. 

We want to thank today all the men and women of the FDNY who have come here today to offer their respects, and we thank them for protecting us every day.

For a mayor, there is no more solemn duty than to offer our city’s condolences. I offer them to all gathered here today particularly to the family of a fallen hero – because we must understand Michael J. Fahy was a hero.

His chosen work – his life’s work was to protect others, to risk his life, and that was true day-in and day-out. It did not matter what the day brought, his commitment was the same – true of all who choose to put on the uniform, and serve, to be there for the rest of us.

Michael was one of those people who provided a foundation for everything good in our society, and that was the glue to hold us together because he was someone we could look up to everyday.

And what’s so important for us to remember is the choice he made – he expressed that simply and profoundly in a letter he wrote in 1999. At that point, he was a young lawyer. And at that point in his life with all sorts of success ahead, all who know him speak about his talent, his intelligence. There was certainly plenty of opportunity ahead. He could have become wealthy but he felt a different calling. And he wrote in that letter –

“While I enjoyed the study of law I feel that I need a career with a higher, more honorable purpose. I would like to be a New York City Firefighter.”

Those are not just words for Michael, he lived those ideals, he lived up to that vision of a higher, more honorable purpose, and he gave his life for it.

I want to take a moment to speak directly to Michael's children. Cormac, Anna, Michael – I want you to know that we have a few things in common. My father also wore a uniform. He served in the US Army.

Just like you I lost my dad when I was young. I was only just a teenager. But I knew that my father was a hero. And I want you to know that you will carry that knowledge with you every day of your lives. When you’re grown up, decades from now, good times and bad, you will be able to rely on that knowledge that not only was your father a good man, he was a hero.

And it will strengthen you. It may feel hard to believe that now but it will strengthen you. We all will be strengthened by Michael’s example.

When we think of him it will remind us of how good we can be if we follow the highest ideals. Therefore Michael will be a presence in all of our lives. His service to his family, to his city, to his country will never end because it will help us live better lives, to serve others more profoundly.

On behalf of eight-and-a-half million New Yorkers, I offer my deepest condolences to the Fahy family, to the FDNY, to all those who knew and loved Michael so much.

God bless you all.

Contractor Who has No Regard For Community - Exposed

  The one family home that was located at 640 West 238th Street was torn down to make way for an eight story apartment building. This new building is sandwiched in between on one side, four attached townhouses (of which the developer could only buy two), and a six story apartment building on the other side. In order to get the maximum use of the lot the windows on the A line of the six story building have been covered over (at the developers expense) or they would be facing a brick wall.  When built the six story building went to the property line on the A line of the building never thinking that the one family house next door would be torn down for another building to be built. That is exactly what has happened as the developer of the eight story building is going to the property line on the lot. We have seen this happen all to often as greedy developers build taller buildings on sites that tower over the small houses they are next to. 

  On this blog I have chronicled the demolition of the one family house to the current six of eight stories that have been built. I can say as a neighbor of the building going up, and as a former Community Board 8 member that the developer has not been a good neighbor. There is an island which separates West 238th Street starting right in front of 640 West 238th Street. I have put up here photos of how the demolition trucks ran up onto the island, even with one driver smiling on the side of his truck which was sitting partly on the city owned island. 

   As for Community Board 8 the building plans were presented to the board while I was still a member, and my question was - What is going to be the impact to the neighborhood, and where will materials and equipment be stored since the site and street are to small to handle them. CB 8 Land Use Chair Charles Moerdler assured the neighbors that everything would be done or kept on the site of the construction. The developer agreed to that, but knew that he could not as the construction of the eight story building has been one long nightmare to those living around the construction site. 

   I personally have been cursed out by the site supervisor (pictured below) for my complaints to city agencies since the community board was worthless and did nothing. I had to call and write about the shortcutting that was going on, watch as the roadway was being ruined by the heavy metal cleated machinery used to clear the lot, and now the even heavier concrete trucks that deliver to the site. 

   However yesterday was the last straw. As I drove up Independence Avenue I saw the now seven or eight story concrete boom truck turned around over the building I live in. When getting home my daughter said that the boom was over the building and that there was a worker who ran up the fire escape to fix something on the boom, and then ran down the fire escape, which she said scared the hell out of her. Upon hearing this I went downstairs to ask the site supervisor who lied to my face that the boom was never over my building, and that no one had gone up or down my fire escape. To make matters worse as you will see in the other photos he told the boom operator to go down the wrong side of the Island. I asked where was the flag person that is required by law, he said he didn't need one. In the photo of the site supervisor you can also see water that apparently has come from the hydrant to clean at least one concrete truck in the street, and truck tire tracks on the side of the curb since it is a very narrow street. 

Above - You can see the trail of concrete in the street, as well as truck tire marks on the side of the curb in front of the site supervisor who is trying to avoid being photographed.

Below - You can see only since I was at the site that workers are cleaning the street to try to wash away any remnants of concrete left in the street.

Above - I am standing on the sidewalk next to the site supervisor as the concrete boom truck is backing up to down the wrong side of the island into oncoming traffic with no flag person to direct it.

Below - As you can see a worker rushes to halt the concrete boom truck as it is backing up right where I am standing. There was no worker was helping this extremely large truck back up, and the site supervisor did nothing.

It appears that the concrete boom truck was able to go down the right side of the island after all. Look at the condition of the street from all the heavy demolition and construction vehicles. 

Gary Hirst, Former President And Chairman Of The Board Of Gerova Financial Group, Found Guilty Of Defrauding Shareholders

   Preet Bharara, the United States Attorney for the Southern District of New York, announced today that GARY HIRST, former president and chairman of the board of Gerova Financial Group, Ltd. (“Gerova”), a publicly traded company listed on the New York Stock Exchange, was found guilty of defrauding the shareholders of that company by secretly giving away nearly $72 million of company stock to himself and his co-conspirators for no legitimate business purpose.  HIRST was convicted after a two-week trial before U.S. District Judge P. Kevin Castel. 

U.S. Attorney Preet Bharara said:  “As the jury found today after a two-week trial, Gary Hirst conspired to commit securities and wire fraud by having Gerova issue more than $70 million worth of shares for no legitimate business purpose and by hiding his and others’ control of those shares.  As a result of the manipulation of Gerova’s stock price, Hirst personally reaped more than $2.6 million in illegal profits.”

According to the allegations contained in the Indictment as well as the evidence presented during trial[1]:

From 2009 to 2011, GARY HIRST, along with his co-conspirators Jason Galanis, John Galanis, Jared Galanis, Derek Galanis, Ymer Shahini, and Gavin Hamels, engaged in a scheme to defraud the shareholders of Gerova, and the investing public, by issuing shares of Gerova stock for no legitimate business purpose and by effecting securities transactions in Gerova stock for the purpose of conferring millions of dollars of undisclosed remuneration on HIRST and his co-conspirators.

As a part of the scheme to defraud, GARY HIRST and Jason Galanis obtained sufficient control over Gerova to be able to cause Gerova to enter into transactions of their own design, and for their benefit, including the issuance of Gerova stock.  Jason Galanis obtained this control without causing himself to be identified as an officer or director of Gerova in order to appear to abide by an SEC-imposed bar which forbade him from holding such positions at publicly traded companies.  Among other means and methods, HIRST caused over 5 million shares of Gerova stock, which represented nearly half the company’s public float and which were intended for HIRST and his co-conspirators’ ultimate benefit, to be issued to and held in the name of Ymer Shahini, who knowingly served as a foreign nominee for the co-conspirators.  HIRST, Jason Galanis, John Galanis, Jared Galanis, Derek Galanis, and Shahini understood that the purpose of the stock grant to Shahini was to disguise the co-conspirators’ true ownership interest in the stock, and to evade the SEC’s regulations for issuing unregistered shares of stock.  

In furtherance of the scheme, HIRST and his co-conspirators created fraudulent, back-dated documents to conceal their theft of the stock and cover their tracks.  Also in furtherance of the scheme, HIRST deliberately misled Gerova’s other officers, including its chief financial officer, and caused Gerova to fail to disclose the stock giveaway in Gerova’s public filings with the SEC.  In a telephone call with Jason Galanis that was recorded by the FBI, HIRST gloated, upon reviewing a draft of one such public filing, “That whole, that whole Shahini thing, I mean, nobody, they totally missed it.  Everybody.”   

At the same time, and as a further part of the scheme to defraud, GARY HIRST’s co-conspirators opened and managed brokerage accounts in the name of Shahini (the “Shahini Accounts”), effected the sale of Gerova stock from the Shahini Accounts, and received and concealed the proceeds, knowing that this activity was designed to conceal from the investing public the fraudulent nature of the co-conspirators’ ownership of and control over the Gerova stock.

Jason Galanis, among others, also fraudulently induced investment advisers, including Gavin Hamels, to purchase shares of Gerova stock in the investment advisers’ client accounts by offering compensation and/or other benefits to the respective investment adviser.  By causing the purchase of Gerova stock at the time, quantity, and/or price of their choosing, the co-conspirators were able to, among other things, effectuate the sale of large quantities of Gerova stock from the Shahini Accounts that the co-conspirators controlled while artificially maintaining the price of Gerova stock through coordinated matched trading.  Such coordinated trading served to manipulate the market for Gerova stock and deceive the investing public. 

As a result, GARY HIRST, Jason Galanis, and their co-conspirators reaped nearly $20 million in profits, including approximately $2.6 million that benefitted HIRST directly.

GARY HIRST, 64, was convicted of one count of conspiracy to commit securities fraud and one count of conspiracy to commit wire fraud, each of which carries a maximum sentence of five years in prison and a maximum fine of $250,000 or twice the gross gain or loss from the offense; and of one count of securities fraud and one count of wire fraud, each of which carries a maximum sentence of 20 years in prison.  The defendant also faces a maximum fine of $5,000,000 or twice the gross gain or loss from the offense on the securities fraud count and a maximum fine of $250,000 or twice the gross gain or loss from the offense on the wire fraud count.  

Jason Galanis, 46, pled guilty on July 21, 2016 to two counts of conspiracy to commit securities fraud, each of which carries a maximum sentence of five years in prison and a maximum fine of $250,000 or twice the gross gain or loss from the offense; one count of securities fraud, which carries a maximum sentence of 20 years in prison and a maximum fine of $5,000,000 or twice the gross gain or loss from the offense; and one count of investment adviser fraud, which carries a maximum sentence of five years in prison and a maximum fine of $10,000 or twice the gross gain or loss from the offense. 

John Galanis, 73, pled guilty on July 20, 2016 to one count of conspiracy to commit securities fraud, which carries a maximum sentence of five years in prison and a maximum fine of $250,000 or twice the gross gain or loss from the offense; and one count of securities fraud, which carries a maximum sentence of 20 years in prison and a maximum fine of $5,000,000 or twice the gross gain or loss from the offense. 

Jared Galanis, 37, pled guilty to one count of misprision of a felony, which carries a maximum sentence of three years in prison and a maximum fine of $250,000 or twice the gross gain or loss from the offense.

Gavin Hamels, 40, pled guilty on March 22, 2016, to one count of conspiracy to commit securities fraud, which carries a maximum sentence of five years in prison and a maximum fine of $250,000 or twice the gross gain or loss from the offense; one count of securities fraud, which carries a maximum sentence of 20 years in prison and a maximum fine of $5,000,000 or twice the gross gain or loss from the offense; and one count of investment adviser fraud, which carries a maximum sentence of five years in prison and a maximum fine of $250,000 or twice the gross gain or loss from the offense. 

The maximum potential sentences in this case are prescribed by Congress and are provided here for informational purposes only, as any sentences for the defendants will be determined by the judge.

Mr. Bharara praised the work of the U.S. Postal Inspection Service and the Federal Bureau of Investigation, and thanked the SEC.

A.G. Schneiderman Announces Coalition Settlement With National Business Targeting Military

USA Discounters To Provide $95.9 Million In Relief; Assessed $40 Million Penalty

  Attorney General Eric T. Schneiderman today announced a multistate settlement with retailer USA Discounters, also doing business as USA Living and Fletcher’s Jewelers, to resolve the states’ claims of deceptive trade practice against the company. The state Attorneys General charged that USA Discounters engaged in unfair, abusive, false and deceptive acts and practices. The deceptive practices included targeting servicemembers and hooking them into deceptively usurious loans, false advertising and illegal collection practices. The company would also sue servicemembers out of state where they were unable to defend the action, ultimately taking default judgments against them. The approximate value of the restitution to consumers in New York State is $1.8 million dollars and will impact approximately 759 New York consumers.

“Our servicemembers are not bank accounts for predatory businesses, and I will take every measure to protect them from abusive practices,” said Attorney General Schneiderman. “We will not tolerate companies with unlawful business practices that deceive consumers, especially veterans and current members of our military and government.”

USA Discounters sold consumer products, including furniture, appliances, televisions, computers, smart phones, jewelry and other consumer goods on credit it provided. The company targeted sales to members of the military and veterans, touting that military, veterans and government employees would never be denied credit for goods purchased from the retailer. The bad business practices further included that USA Discounters constantly contacted servicemembers’ chains-of-command and caused some servicemembers to lose security clearances and face demotions. The states also alleged that USA Discounters only filed its lawsuits in a few Virginia jurisdictions, no matter the servicemember’s location, deployment status, or residence. In addition, the states alleged USA Discounters sold overpriced household goods at high interest rates, often using the military allotment system to guarantee payment. These unlawful business practices were secured through misrepresentations and omissions in advertising, during the loan’s origination, and during the collection process. For impacted servicemembers, the company’s practices would taint their credit and, under the Uniform Military Justice Code, jeopardize their security clearance and therefore their jobs.

USA Discounters closed its stores in the summer of 2015 before later declaring bankruptcy.

Under the terms of the resolution, USA Discounters will provide relief to certain former and current customers. The total estimated value to consumers for these restitution measures is approximately $95.9 million, primarily benefiting active and veteran servicemembers. Namely, USA Discounters will:

• Write off all accounts with balances for customers whose last contract was dated June 1, 2012 or earlier, and correct the negative comment from the company on those consumers’ credit reports (Approximately $71 million);
• Apply a $100 credit to all accounts whose contracts were dated after June 1, 2012, which were not discharged in bankruptcy, and correct the negative comment from the company on those consumers’ credit reports (Approximately $2.89 million);
• Write off all judgments not obtained in the correct state, and correct the negative comment from the company on those consumers’ credit reports (Approximately $21.2 million);
• Credit all judgments that were obtained in the correct state against members of the military with a credit equal to 50 percent of the original judgment amount (Approximately $728,000);
• Pay a penalty of $40 million to the states, subordinated to all secured, administrative, priority, and unsecured claims that are allowed in the bankruptcy case.

State Attorneys General focused on the judgments obtained in a state different from where the debtor resided because it impacted servicemembers the hardest. Servicemembers were often unable to travel to another state to defend themselves in court while stationed at a different state military base or overseas.

A.G. Schneiderman & Acting Tax Commissioner Manion Announce Indictment Of Gas Station Operator For Alleged Theft Of Over $1 Million Dollars In Sales Tax

Kulbir Singh Charged With Allegedly Failing To Remit Over $1 Million In Sales Tax Collected At His Three Gas Stations In Nassau County

Schneiderman: We Will Not Allow Companies And Businesses To Evade Our Tax Laws In Order To Boost Their Bottom Line

  Attorney General Eric T. Schneiderman and Acting Commissioner of Taxation and Finance Nonie Manion announced today the indictment of Kulbir Singh, 53, his son Ladpreet Singh, 24, and gas stations Dashmesh Petroleum, Inc., Gobind Petroleum, Inc. and Karam Mart Inc. on eleven felony charges stemming from the alleged theft of over $1 million in sales tax collected for gasoline sales.  Kulbir Singh operated three BP gas stations in Nassau County, located at 2 Hempstead Turnpike, West Hempstead NY (Gobind Petroleum, Inc.), 385 Merrick Road, Valley Stream, NY (Dashmesh Petroleum, Inc.), and 653 Hempstead Turnpike, Elmont NY (Karam Mart, Inc.).  His son, Ladpreet Singh, also operated Karam Mart.  According to the prosecution, the Singhs’ gas stations collected but failed to remit to New York State a total of over $1,000,000 in sales taxes from September 2011 through December 2014.

“Failing to pay legally owed taxes puts the burden on hardworking New Yorkers who play by the rules, while also straining our state’s resources,” said Attorney General Schneiderman. “We will not allow companies and businesses to evade our tax laws in order to boost their bottom line.”

According to statements made by the prosecutor at arraignment, Kulbir Singh’s businesses were previously convicted of felony charges for failing to pay sales tax. In October 2012, in Queens County Supreme Court, Kulbir Singh admitted to controlling four gasoline stations that had stolen more than $500,000 in sales taxes. The corporations pleaded guilty to felony tax fraud charges and agreed to pay more than $1,000,000 in restitution, interest and penalties to the New York State Department of Taxation and Finance.  However, the corporations ultimately paid only $500,000 of the restitution owed. It was during the investigation of the failure to pay the remaining monies that the Department of Taxation and Finance uncovered evidence that Singh allegedly continued to steal sales tax proceeds at gasoline stations he controlled, resulting in the current indictment.

If convicted, defendant Kulbir Singh faces up to 8 1/3 to 25 years in prison; his son Ladpreet Singh faces up to 5 to 15 years in prison.

The defendants were arraigned today before Honorable Terence P. Murphy in Nassau County Supreme Court. Bail was set at $250,000 cash or $500,000 bond for defendant Kulbir Singh and at $50,000 cash or $100,000 bond for defendant Ladpreet Singh. 

The charges against the defendants are merely allegations and they are presumed innocent unless and until proven guilty in a court of law.

This case was investigated by the Department of Taxation and Finance’s Criminal Investigations Division and then referred to the Attorney General’s office for further