
    H. Sand & Co., Inc., Respondent, v Harrison Goldin, as Comptroller of the City of New York, Appellant. H. Sand & Co., Inc., Respondent, v Board of Education of the City of New York, Appellant.
    Argued November 27, 1978;
    decided December 20, 1978
    
      APPEARANCES OF COUNSEL
    
      Allen G. Schwartz, Corporation Counsel (James P. Griffin and L. Kevin Sheridan of counsel), for appellants.
    
      Melvin J. Kalish for respondent.
   OPINION OF THE COURT

Order affirmed, with costs, on the opinion by Mr. Justice Vincent A. Lupiano at the Appellate Division (59 AD2d 213).

Concur: Chief Judge Breitel and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Cooke.  