In People v. Decker, 224 AD2d 860 [3d Dept 1996] the defendant was a roofing contractor who accepted a deposit from the homeowner but never began work. The contractor was injured in an accident, but never did the agreed work or returned the money, despite a demand that he do so. The homeowner sued in local court to recover his deposit, obtained a judgment in his favor, but could not collect the money. Finally he contacted the office of the state attorney general and the police, leading to a criminal charge of grand larceny in the fourth degree. Lien Law 71(5) provides that a trust claim arises at the moment when the parties enter into an agreement for the exchange of money and the performance of home repairs covered by the statutory provisions. Failure to pay the trust claim gives rise to an inference of misapplication of the funds, or, in Penal Law terms, a larceny.