In recent months, the district attorney’s office in suburban Westchester County, N.Y., has subpoenaed records from the course, Trump National Golf Club Westchester, and the town of Ossining, which sets property taxes on the course, a sprawling private club that is perched on a hill north of New York City and boasts a 101-foot waterfall.
The full scope of the investigation could not be determined, but the district attorney, Mimi E. Rocah, appears to be focused at least in part on whether Mr. Trump’s company, the Trump Organization,
misled local officials about the property’s value to reduce its taxes, one of the people said.
The Westchester investigation is being led by Elliott B. Jacobson, who spent more than three decades as a prosecutor in the Southern District, much of it in the White Plains office, where he worked with Ms. Rocah investigating white collar crime. He came out of retirement in February to work with Ms. Rocah’s public corruption bureau and cold case unit before also taking on the Trump golf course investigation, the people with knowledge of the matter said.
There is some similarity in the focus of the two investigations, although the Manhattan inquiry is far broader. (Mr. Vance and Ms. James have also looked into an unrelated private estate in Westchester owned by Mr. Trump, but there is no indication that they were examining the golf club or that their investigations overlapped with Ms. Rocah’s inquiry.)