The battle of the Toms will come to its conclusion in less than two weeks when New York State Assemblyman Tom DiNapoli and Glen Cove Mayor Tom Suozzi square off in the Democratic primary for Nassau County Executive on Sept. 11. The winner will face Republican designee Bruce Bent in the general election Nov. 6 for the unenviable task of solving the hardships that have plagued the county.

Both DiNapoli and Suozzi have been running rigorous campaigns and both seem eager for the challenge to lead the county during the next term, which will be crucial to Nassau's future financial stability.

DiNapoli and Suozzi have more in common than just their first names. Both enter the race as highly regarded elected officials. DiNapoli is a legislator who also led the Nassau Democratic party during a recent revitalization and Suozzi, a mayor who turned the City of Glen Cove from a municipality just above junk bond status to its best bond rating since the 1970's.

Though both candidates are worthy of a run at the county executive post, that's where their similarities end. Since they come from different elected positions - the state assembly and a city mayor - DiNapoli and Suozzi understandably possess different qualifications.

During their first televised debate, which took place last week and was shown on WLIW Channel 21, DiNapoli and Suozzi challenged each other's credentials, each arguing that he is best suited to lead Nassau County out of fiscal turmoil.

"Tom DiNapoli and I agree on most things ideologically. The difference in this race has to do with our experience, record of accomplishment and plans for the future of Nassau County," said Suozzi.

The Glen Cove mayor's slogan through much of the campaign has been "I can do it because I've done it," as Suozzi points to his role as the chief executive officer of Glen Cove with experience more conducive to what is required of the Nassau County Executive. Suozzi also argues that DiNapoli's experience, as a legislator in the state assembly, doesn't translate as well to the position of county executive. "I'm the only candidate in this race who has negotiated with unions. I'm the only candidate who's balanced budgets. I'm the only candidate who is a CPA (certified public accountant) and an auditor. I'm the only candidate who has overseen a police department, a parks and recreation [department] and a department of public works," Suozzi said, referring to his experience as the mayor of Glen Cove.

Suozzi views Glen Cove as a microcosm of Nassau County as he explained that the city had once faced the issues that the county faces today. He pointed out that when he became mayor of Glen Cove, the city faced massive deficits. The city now enjoys financial stability as taxes in Glen Cove have not been raised for six straight years while the city has been able to pay off debt and realize surpluses.

DiNapoli, however, answered Suozzi's opinion of his experience as only a legislator, saying he has played many roles in his career, including a manager in the private sector and a member of a school board dating back to his years as a teen. DiNapoli also questioned Suozzi's view that Glen Cove is, in fact, a microcosm of Nassau County, citing the size of the city in comparison to the enormous complexities of the county. "I think this is a case where size does matter. The complexities of the problems and the leadership challenge for the next county executive are so much more than just managing a small microcosm," DiNapoli said. "We have a 1.3 million population. We have a debt burden of $2.8 million and over a $2 billion dollar budget. You have the complexities of dealing with a legislature we don't know who is going to control. You have an oversight board where you have to build a consensus. That's exactly the kind of skills I've honed in many different roles in government and in the private sector and I feel I'm better qualified for this position for that reason."

Suozzi disagreed with his opponent, saying that Glen Cove has received national and statewide recognition for some of the programs initiated during his administration. The mayor pointed out that Glen Cove is a national model for recycling and reusing contaminated properties. The mayor also pointed out that the city is a national model for convening all the different state and federal agencies together and developing a master plan for solving problems and a statewide model for revitalizing the city's downtown.

DiNapoli responded by saying, "Those aren't the skill sets for county executive. There are fundamental needs for leadership and fundamental change that we have to have in Nassau County."

While Suozzi maintains that he is the only candidate with a proven track record of not only managing a municipality, but turning it around from financial hardship to prosperity, DiNapoli stated that he has already begun his work in aiding Nassau's financial difficulties. As a state legislator, DiNapoli helped institute the Nassau Interim Finance Authority (NIFA), the state oversight board, which sets guidelines for Nassau's financial plans. "I worked across party lines. I sat with the governor and the leadership in the assembly and senate to craft an oversight plan for Nassau County and deliver $100 million in aid to help us get through these problems. The question isn't what makes you a great candidate to run for re-election in the City of Glen Cove. I'll back you for that. The question is Nassau County issues - what have you done and what are you talking about for the future," DiNapoli told the Glen Cove mayor.

Suozzi believes he is best suited to be the next county executive because of his experience as a chief executive. He questioned his opponent's lack of experience in running a municipality. "Have you ever balanced a budget? Have you negotiated a union contract? Have you ever paved a road or supervised hundreds of employees," Suozzi asked DiNapoli. "You haven't done these things before and it's a big distinction between the two of us."

DiNapoli countered by saying that when he was put in a position to help the county through the state legislature, he did so by helping to create NIFA and deliver aid. DiNapoli then pointed to Suozzi's role on the board of supervisors of Nassau County when the groundwork was laid for the county's fiscal problems. "Where were you when the decisions were being made about spending priorities?" DiNapoli asked Suozzi, who responded by saying, as a member of the board of supervisors, he helped shepherd complete change of the Nassau County Charter, paving the way for the creation of the Nassau County Legislature.

Since much of the discussion revolving around the campaign has to do with Nassau County's financial picture, both candidates talked about some of their ideas to get the county back on the track to fiscal recovery.

While neither would commit to not raising taxes, as both candidates agree that such a promise would be irresponsible, Suozzi indicated that the county can benefit financially by cutting its spending. While Suozzi raised taxes dramatically in his first year in office as the mayor of Glen Cove, as part of the city's financial revitalization, he said he doesn't believe a dramatic increase in taxes is what is needed in Nassau.

Suozzi previously outlined a plan that would cut $100 million in spending from the Nassau County budget by such initiatives as streamlining the police department, consolidating the real estate holdings of the county and eliminating county positions currently in the budget that have not been filled yet. Suozzi believes such initiatives would save the county millions of dollars annually.

DiNapoli criticized Suozzi's plan, saying it does not take into account the impact the plan will have on the delivery of services in the county nor the county's finances. "We have some positions that need to be filled," he said.

As part of his plan to turn around the county's financial picture, DiNapoli had previously outlined a 10-point plan to reform the county's assessment review process, which has put a major drain on Nassau's finances since the county borrows $132 million annually to provide refunds to property owners who successfully challenge their tax assessments.

Part of DiNapoli's plan includes borrowing $500 million dollars to straighten out the county's tax assessment challenges backlog and reform the way in which the county reviews tax assessment challenges. "We are saddled with such a debt burden, we have to bite the bullet," he said.

According to DiNapoli, assessment claims are handled in an average of six years. By reducing delays in the settlement of tax assessment challenges by just one year, the county can save approximately $22 million each year, DiNapoli believes.

The plan was criticized by Suozzi, who questioned why DiNapoli would want to borrow a half billion dollars when the county is financially strapped. "The one thing he doesn't tell us is how to pay back that half a billion dollars, which, as an increase in debt, is outrageous," Suozzi said. "I propose specific plans as to how to cut money out of the Nassau County budget. Mr. DiNapoli has presented an idea to borrow a half a billion dollars without any articulation on how to pay that money down."

DiNapoli defended his plan, including the initiative to borrow money in order to reform the assessment process, which he believes will save the county money in the long run by ultimately reducing the debt burden. DiNapoli said the $500 million, which would be paid back over a span of 15 years, would be offset by all of the efficiencies the county would realize by reforming the assessment process, developing a long term debt management plan, reducing duplicative services between the county, towns, villages and cities and reducing the amount of services that are contracted out in the county.

With the candidates facing a primary on Sept. 11, Suozzi and DiNapoli both feel they are in position to lead Nassau into its crucial future. "We're in a complex and challenging situation to turn Nassau County around. I believe that already I've demonstrated an ability to institute fundamental change," DiNapoli said.

"I've got proof of a specific record of accomplishment dealing with the same problems Nassau County faces today. I have the proof and I have the plan," Suozzi said.