immunity purposes as well. Id. at 498. In this case, DSS concedes that any judgment in favor of DRS will redound to the benefit of the Connecticut state treasury, that DSS is funded from that treasury, and that DRS has a right, pursuant to Connecticut law, to offset a taxpayer’s debt to DRS against any amounts owed by other state agencies to the taxpayer. See Conn. Gen.Stat. § 12-39g(a). Thus, like the federal government, the state of Connecticut acts as a unitary creditor. See Wallach v. New York State Dep’t of Tax & Fin. (In re Bison Heating and Equip., Inc.), 177 B.R. 785, 791 (Bankr.W.D.N.Y.1995) (“The ability of New York State to apply offset for its own benefit inexorably requires a similar application when offset works to its detriment.”); see also Straight, 143 F.3d at 1391 (<HOLDING>). Although we recognize that some state
holding that battery under wyoming law did not necessarily qualify as a misdemeanor crime of domestic violence holding that wyoming is a unitary entity for purposes of  106 holding that if property is not property1 of the public entity then the public entity cannot be subject to suit under the dangerous condition waiver holding that an entity may qualify as a state agency for some purposes while being classified as a local agency for other purposes holding that the supreme court of pennsylvania is a state entity for purposes of the eleventh amendment