Citation Codes Equivalent Citations citation codes See more information ... Smart Summary Please sign up to generate summary. In the Matter of HAROLD SMITH, Respondent, v. CESAR A. PERALES, as Commissioner of the New York State Department of Social Ser Order affirmed, with costs, for reasons stated in the memorandum decision of Justice Kelly at Special Term. Gibbons, J.P., Thompson, Weinstein and Brown, JJ., concur.