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MATTER OF DELSON v. REGAN

190 A.D.2d 984 (1993)

In the Matter of Linda Delson, Petitioner, v. Edward V. Regan, as Comptroller of The State of New York, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

February 25, 1993

Petitioner's claim that her due process rights have been violated has been raised for the first time in this proceeding. Because "[c]onstitutional objections must be raised at the administrative level or they are not available to attack the [administrative] determination in subsequent judicial proceedings" (Matter of Celestial Food Corp. v New York State Liq. Auth., 99 A.D.2d 25, 27;

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