In Matter of Coccaro v. Stupp, 166 Misc.2d 948 (Sup. Ct. N.Y.Co. 1995) Angela Coccaro and her son Louis Coccaro applied for and received a SCRIE benefit in 1976.1n 1985 the benefits were transferred to Louis Coccaro following the death of his mother. In 1986 Louis Coccaro's SCRIE benefit was revoked because he was no longer income eligible. Neither Louis Coccaro nor his landlord received notice of the revocation although the agency alleged that it was mailed to both parties. Furthermore, it appears that Mr. Coccaro failed to reapply for the SCRIE benefit between 1986 and 1992. Mr. Coccaro continued to pay the frozen rent and the owner continued to take the tax abatement. An audit in 1992 revealed the misapplied SCRIE credit, and the owner was billed for $ 22,036.80. The owner, in turn, billed Mr. Cocarro for this amount. Mr. Coccaro reapplied for the. SCRIE benefits retroactive to 1986. The SCRIE program denied the application on the basis of income ineligibility. Mr. Coccaro brought a CPLR Art. 78 proceeding seeking to reverse the agency's determination that Mr. Coccaro SCRIE benefit be revoked retroactive to 1986 and holding him liable for the overclaimed tax abatement. The court held that the Issue to be determined was "which party should absorb the loss" where the SCRIE beneficiary no longer qualified for SCRIE, but where the landlord continued to erroneously claim the tax abatement. Id. at 951. In Coccaro, the court cites the SCRIE program's policy with respect to over-claimed tax credits: "the agency's auditing of prior SCRIE orders and subsequent billing to landlords for excess SCRIE credits dating back years has caused numerous eviction proceedings to be instituted against tenants and violates the due process rights of senior citizens... "When an audit discloses erroneous benefits, HPD seeks to recoup the excessive payment.... [O]ur recoupment efiorts against an owner may have the result of an owner undertaking further recoupment efforts against the SCRIE tenant... "Given the harsh, albeit unintended, impact upon the SCRIE tenant in those circumstances when we seek recoupment from the owner, we are prepared to screen our recoupment effort, and In effect, waive our claim as to those excessive SCRIE benefits which we determine to be unintentional and the result of an imperfect exemption/ abatement certificate. Unless we determine that the payment of such benefits was the product of an intent to perpetuate a fraud on the City, we will forgo our recoupment efforts." Id. at 950-51.