He said any Court of Appeals ruling might force the city, not the state, to increase education spending.
The governor's hand has been strengthened by a recent Court of Appeals ruling.
The appeals ruling said the evidence was fairly admitted.
It can also request that the commission's remedies be postponed until the appeal ruling.
"A review of the litigation posture after an important appeals ruling is typical of any administration."
The city faced $2 billion in refund claims under a Court of Appeals ruling against its property tax structure.
And the day after the appeals ruling, Irving ended its yearlong fight and agreed to be taken over.
The Pataki administration decided not to fight the Court of Appeals ruling.
The justices said they were "unable to reconcile their views with respect" to the Court of Appeals ruling.
He also recalled that experience at the sentencings in the drug-trafficking case, according to the Court of Appeals ruling.