Can Shrub Oak International School be considered related to Sunshine Development school?

Michael C. Koffler, his sons, Brian and Daniel Koffler

https://www.propublica.org/article/shrub-oak-school-autism-new-york-education-oversight

https://westfaironline.com/banking-finance/shrub-oak-school-developer-settled-state-4-6m-business-tax-practices/

https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlement