
    State Communities Aid Association et al., Appellants-Respondents, v Edward Regan, as Comptroller of the State of New York, et al., Respondents-Appellants.
    Submitted February 2, 1987;
    decided February 19, 1987
   Motions for leave to appeal denied. The Court of Appeals restates the rule that denial of a motion for leave to appeal is not equivalent to an affirmance and has no precedential value (see, e.g., Matter of Marchant v Mead-Morrison Mfg. Co., 252 NY 284, 297-298 [Cardozo, Ch. J.]; Reich v Bankers Life & Cas. Co. of N. Y., 68 NY2d 729).  