Serio v. Hevesi

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 of this struggle to the parties. However, the role of the judiciary is limited to enforcing statutes and ruling on challenges to their constitutionality…