In New York State Higher Educ. Servs. Corp. v. Espinal (189 Misc. 2d 678 [2001]) Justice Benza rejected a motion "to vacate a satisfaction of judgment" (id. at 678, 737 N.Y.S.2d 231) made by the petitioner after an initial payment of a debt that was made under Tax Law 171-d was "reversed" by the Tax Commissioner after the satisfaction of judgment had been filed (id. at 679, 737 N.Y.S.2d 231). Justice Benza in rejecting the motion noted "that [the] plaintiff provides no authority for the relief that it seeks [among other things] . . . leav[ing] more unanswered questions concerning the rights of the parties than they answer" (id.). In addition, Justice Benza rejected "vacating the satisfaction" as such an act "would wreak havoc on a system that third parties rely on when extending credit and therefore public policy requires the court to uphold the integrity and reliability of public records" (id.).