ALBANY — Battling scandals now on multiple fronts but insisting he will not resign, Gov. David A. Paterson on Wednesday was accused by a state ethics panel of violating the state's gift ban when he solicited and accepted free tickets for himself and others to last fall's opening game of the World Series at Yankee Stadium.

Paterson faced another hurdle today when Peter Kauffmann, the governor's top communications officer, resigned.

Kauffmann issued this statement: "I have been honored to serve the people of New York during a

difficult time in our state's history. As a former officer in the United States Navy,

integrity and commitment to public service are values I take seriously.

"Unfortunately, as recent developments have come to light, I cannot in good conscience

continue in my current position. I have notified the Governor that I am resigning as director

of communications."

Kauffmann's resignation came two days after he testified before a state ethics panel on

Paterson's World Series troubles. Kauffmann told investigators that Paterson at first told him

he would not be paying for the tickets — testimony that the panel used to help come to

the conclusion that Paterson, it alleged, lied to the ethics agency.

Kauffmann was also interviewed this week by investigators for Attorney General Andrew Cuomo, who is looking into

whether Paterson or others pressured a Bronx woman to drop a domestic violence case against a

top Paterson aide.

In a potentially sticky legal issue for the embattled Democrat, the State Commission on

Public Integrity also accused Paterson on Wednesday of lying under oath to its investigators about his

intention to pay for the tickets. It turned over its evidence for a possible criminal probe to

local prosecutors as well as State Attorney General Andrew M. Cuomo, who already is

investigating another allegation involving the governor and the State Police.

The governor, buoyed by polls showing New Yorkers don't want him to resign, fought back,

denying the latest charges — though refusing to discuss details —and recalling the

turmoil created when Eliot L. Spitzer resigned as governor only two years ago.

"I feel the best thing is for me to remain as governor, and I don't think I've done

anything wrong that would merit that I shouldn't be governor," he told reporters after a

meeting with legislative leaders that resulted in no deals to resolve the state's worsening

fiscal situation.

The official zone of fog created over Paterson's future and paralysis gripping the Capitol took a new turn shortly after noon when the ethics agency released its report claiming Paterson had no intention of paying for World Series tickets for himself, his son and a son's friend — as well as two staff members — when an aide reached out to secure the

tickets for prime seats behind home plate. Paterson insisted to investigators that his

attendance was in an official capacity.

Paterson's communications director, Peter Kauffmann, told ethics investigators under oath

during testimony only two days ago that the governor initially never said anything about

paying his own way for the game. Kauffmann testified he personally advised Paterson to pay.

Paterson had told his press adviser that he was invited to the game by the Yankees; internal

e-mails, however, show otherwise, and Paterson later changed his story to Kauffmann, the probe

found.

Kauffmann did not return e-mails or phone calls to comment.

The ethics commission also accused Paterson or someone in his administration of back-dating

a check to the Yankees for the Oct. 28 game for $850 after the New York Post raised questions

about his attendance at the game.

The tickets were arranged by David Johnson, a close Paterson aide, who is at the center of

the other controversy overtaking the Paterson administration; Cuomo already is investigating

allegations that Paterson, aides and officials at the State Police may have tried to pressure

a former girlfriend of Johnson to drop a domestic violence case against him.

The commission said there is "reasonable cause" to believe Paterson violated the public

officers law for taking more than "nominal" gifts from entities with business before the state

that could be "reasonably inferred" as intended to influence an individual. The Yankees have a

number of interests affected by the state and have long been represented in Albany by

lobbyists.

The panel, though, accused Paterson of "swearing falsely during the commission's interview

of him and by causing a check to be back-dated." He was interviewed Feb. 24. In a transcript

of that interview, Paterson said he saw his attendance as part of his official duties. But he

said he believed he paid for the tickets for his son and son's friend before the game, which

the ethics panel disputed.

The commission could impose penalties against Paterson of up to $90,000. It also is still

investigating Johnson and Mark Leinung, Paterson's deputy director of state operations, who

also attended the game and, like Paterson, paid for their tickets after questions were raised

about the matter.

Officials with the offices of Albany County District Attorney David Soares and Cuomo said

they received the ethics agency's materials and are reviewing them. They declined to comment

further.

"These are serious allegations," Assembly Speaker Sheldon Silver, a Manhattan Democrat,

said, going into a private meeting Wednesday afternoon with the governor. "It's clear that the

governor has to address these issues ... by telling his story."

Later, Silver and Senate Democratic Conference Leader John Sampson, the Legislature's top

Democrats, would not say if they believed Paterson will still be in office by month's end.

"The governor is the governor right now," Silver said.

Going into the private meeting with Paterson, Senate Republican Leader Dean Skelos said

lawmakers were hoping "to find out where his head is right now in terms of his ability to

govern and whether he thinks he can move forward." After the meeting, Skelos took Paterson

aside and asked him if he thought he was still up to the job; Paterson assured him he is, a

source said.

Before the gift ban report was released, Paterson gave his most spirited self-defense,

though he again refused to discuss any specifics about allegations involving his aide's

domestic violence case. He said "at all times" he upheld his oath "and never at any point

attempted to influence or coerce anyone to do anything they didn't want to do."

Democrats, led by Silver, have stepped up demands that Paterson make a full public airing

of his side of the story. But the governor said it would be inappropriate to talk with Cuomo's

investigation under way. Paterson has not yet been interviewed by Cuomo's lawyers.

"The hope for me is that the attorney general's investigation is a place where witnesses

have to take an oath and hope that the truth comes out, and when the truth comes out, I'm

confident I'll be vindicated," he told reporters as he headed to a meeting with his Cabinet in

the ornate Red Room at the Capitol.

Paterson brought several dozen agency heads together for a rare private talk about his

goals for the final 10 months in office — if he is not forced to resign before then.

Officials in the meeting described him as upbeat and said he offered no hints of quitting.

Looking for any good news amid talk of a dying governorship, Paterson was encouraged by two

days of public opinion polls showing most New Yorkers do not want him to resign. The latest,

from Quinnipiac University, found 61 percent of New Yorkers think he should finish his term,

compared to 31 percent who say he should resign.