Papers considered: NYSCEF Doc Nos. 12, 18-29, 31-42. DECISION & ORDER Plaintiff David J. Gosstola, an alleged whistleblower, brought this commercial action against his former employer, defendant State Employees Federal Credit Union (“SEFCU”), seeking to recover damages for SEFCU’s allegedly retaliatory termination. In lieu of answering, SEFCU moved pursuant to CPLR 3211 (a) (1) and (7) for dismissal of plaintiff’s Amended Verified Complaint (see NYSCEF Doc No. 12 ["Complaint"]). By Decision & Order dated January 22, 2020, the Court granted SEFCU’s motion and dismissed the Complaint (see NYSCEF Doc Nos. 28-29 ["Prior Decision"]). Plaintiff now moves pursuant to CPLR 2221 (d) (2) for leave to reargue. SEFCU opposes the motion. BACKGROUND SEFCU is a federally-chartered credit union (see Complaint, 2). Plaintiff is a certified public accountant who was appointed as SEFCU’s chief financial officer (“CFO”) in 2008 and served in that position until May 2019 (see id.,
4-6). As CFO, plaintiff reported to SEFCU’s president/chief executive: Michael J. Castellana (see id., 7). At all pertinent times, SEFCU had a whistleblower policy in effect as part of its employee handbook (see id., 27 & Ex. 1 ["Whistleblower Policy"]). The Whistleblower Policy provides: SEFCU expects all staff…to conduct all Credit Union-related business at the highest standards of integrity and honesty. SEFCU has an obligation to guard against illegal, fraudulent and dishonest conduct, and protect persons reporting such conduct. SEFCU expressly prohibits retaliation based on any conduct protected by law. SEFCU employees are encouraged to report possible illegal, fraudulent or dishonest conduct. An employee should report concerns to his or her manager or supervisor…. *** SEFCU will investigate any alleged illegal, fraudulent or dishonest conduct…. Anyone found to have engaged in illegal, fraudulent or dishonest conduct is subject to disciplinary action and civil or criminal prosecution when warranted. *** Once the investigation of the report is complete, the investigation will be documented in writing, in accordance with SEFCU’s standard investigation procedures. …Failure by a manager or supervisor to follow established management controls or report misconduct within the scope of this policy may result in disciplinary action against the manager or supervisor, up to and including termination of employment. Protection Against Retaliation SEFCU will endeavor to protect the employee’s confidentiality, if requested. However, SEFCU cannot guarantee confidentiality. Employees may not retaliate against an employee filing a complaint under this policy with the intent or effect of adversely affecting the terms or conditions of employment (including but not limited to, threats of physical harm, loss of a job, punitive work assignments, or impact on salary or wages). Employees who believe that they have been retaliated against may file a written complaint with their manager or supervisor…. A proven complaint of retaliation will result in disciplinary action up to and including termination of employment. In January 2018, plaintiff delivered a letter to Castellana raising certain concerns with the governance and direction of SEFCU (see Complaint, 55). Castellana did not respond, but SEFCU’s Supervisory Committee retained the public accounting firm of Mengel, Metzger Barr & Co. LLP (“MMB”) to review the issues raised in the letter (see id.,
