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MATTER OF SERIO v. HEVESI

9 Misc.3d 835 (2005)

804 N.Y.S.2d 571

In the Matter of GREGORY V. SERIO, as Superintendent of the New York State Insurance Department Liquidation Bureau, et al., Petitioners, v. ALAN G. HEVESI, as Comptroller of the State of New York, Respondent.

Supreme Court, New York County.

June 30, 2005.

Attorney(s) appearing for the Case

Steven Harris, New York City, and Davis Polk & Wardell, New York City (Guy Miller Strove of counsel), for petitioners.

Alan P. Lebowitz, Albany, and Cleary, Gottlieb, Steen & Hamilton, New York City (Evan A. Davis of counsel), for respondent.

OPINION OF THE COURT

WALTER B. TOLUB, J.

Introduction

This proceeding is the culmination of three decades of skirmishing over whether the Comptroller of the State of New York has the authority to audit the New York State Insurance Department Liquidation Bureau. The court concludes that the Comptroller does not possess that authority.

At the outset the court notes that it is not so naive as to be unable to appreciate the political significance...

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