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MATTER OF SERIO v. HEVESI

40 A.D.3d 72 (2007)

831 N.Y.S.2d 160

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

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

March 6, 2007.

Attorney(s) appearing for the Case

Cleary Gottlieb Steen & Hamilton LLP, New York City (Evan A. Davis and Michael J. Byars of counsel), and Office of the State Comptroller, Albany (Alan P. Lebowitz, Helen M. Fanshawe, Albert Wm. Brooks, John K. Dalton and Michael E. Kupferman of counsel), for appellant.

Davis Polk & Wardwell, New York City (Guy Miller Struve, Jerome G. Snider, Kevin C. Wallace, Julian J. Moore, Joshua D. Liston and Shannon K. Manigault of counsel), and Steven Harris, New York City, for respondents.

FRIEDMAN and SULLIVAN, JJ., concur with TOM, J.P.; CATTERSON and MALONE, JJ., dissent in a separate opinion by MALONE, J.

OPINION OF THE COURT

TOM, J.P.

At issue on this appeal is the authority of respondent Comptroller to perform an audit of the official accounts and monies under the control of the Liquidation Bureau of the New York State Insurance Department as well as its internal management and procedures. The case is one of first impression involving the respective constitutional and legislative authority of the Comptroller of the State of New York and the Superintendent...

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