PER CURIAM — The Grievance Committee for the Ninth Judicial District (hereinafter the petitioner) served the respondent with a notice of petition dated January 16, 2018, and a verified petition dated January 10, 2018, containing seven charges of professional misconduct. The petitioner and the respondent now move, pursuant to 22 NYCRR 1240.8(a)(5), for discipline by consent, requesting that the respondent be suspended from the practice of law for a period of three years.As provided for in 22 NYCRR 1240.8(a)(5)(i)(A), the parties have submitted a joint affirmation dated March 27, 2018, in support of the motion. By virtue of the stipulation submitted with the joint affirmation, the parties have agreed that the following is not in dispute:
The Stipulated FactsFrom June 29, 2013, and continuously thereafter through on or after June 30, 2017, the respondent maintained an attorney special account at JP MORGAN CHASE Bank, entitled “The Law Office Of Osvaldo J. Gonzalez,” account no. ending x3571 (hereinafter the special account).The petitioner conducted an audit and review of the respondent’s special account for the period June 29, 2013, through June 30, 2017 (hereinafter the petitioner’s audit). The respondent concedes that he is unable to dispute the accuracy of the petitioner’s audit findings.As alleged in charge one, the respondent admits that he failed to properly caption his special account, as it did not identify the account as an attorney special, attorney escrow, or attorney trust account, in violation of rule 1.15(b)(2) of the Rules of Professional Conduct (22 NYCRR 1200.0). As alleged in charge two of the petition, the respondent admits that he failed to maintain required bookkeeping records for the special account, in violation of rule 1.15(d)(1) and (2) of the Rules of Professional Conduct (22 NYCRR 1200.0). The respondent failed to maintain records of all transactions relating to the special account, all checkbooks, check stubs, bank statements, prenumbered canceled checks, and duplicate deposit tickets, as well as a checkbook register, or ledger book. The respondent also failed, inter alia, to maintain all retainer and compensation agreements with clients, and/or all statements to clients or other persons showing the disbursement of funds to them or on their behalf, and/or all bills rendered to clients, as well as all retainer and closing statements filed with the New York State Office of Court Administration. As alleged in charge three of the petition, the respondent admits that he failed to maintain complete records of all funds, securities, and other properties of his clients and/or third persons, and to render appropriate accounts to clients, third persons, and/or the petitioner Grievance Committee, in violation of rule 1.15(c)(3) of the Rules of Professional Conduct (22 NYCRR 1200.0). Despite repeated requests by the petitioner during the course of its investigation, the respondent failed to provide a complete itemization of: (1) the funds being held in the special account on June 29, 2013; (2) the client matters for each check paid to the respondent from the special account; and (3) the funds deposited into and the disbursements made from the special account for the audit period.The respondent admits that he has engaged in conduct which adversely reflects upon his fitness as an attorney, as alleged in charge four of the petition, by failing to account for special account disbursements totaling $74,956.10, which were made without any corresponding deposit having been made prior thereto, in violation of rule 8.4(h) of the Rules of Professional Conduct (22 NYCRR 1200.0), as follows:
