Andrew Cuomo must hate proving Eliot Spitzer right, but he did today: Cuomo released his first TV attack ad of the gubernatorial race against Republican Carl Paladino. In the ad (which you can see below), Cuomo calls Paladino an Albany-insider with shady business dealings, and a "welfare king"!

Prominently featured in the ad is the allegation that Paladino received a $1.4 million state tax break to create jobs, but created only one. The ad comes after Spitzer criticized Cuomo's "Rose Garden" campaign yesterday, and intimated that Cuomo would be slinging mud with Paladino soon enough.

In response to Spitzer's comment that Cuomo is the "dirtiest, nastiest political player out there" yesterday, Cuomo spokesman Josh Vlasto said, "The attorney general's record, credibility and honor speak for themselves, as do Mr. Spitzer's."