Alcoholic drink Sake is a popular example of "rice wine". Sparkling wine like French Champagne, Catalan Cava or Italian Prosecco can be made by means of a secondary fermentation. A distilled drink or liquor is an alcoholic drink produced by distilling (i.e., concentrating by distillation) ethanol produced by means of fermenting grain, fruit, or vegetables. Unsweetened, distilled, alcoholic drinks that have an alcohol content of at least 20% ABV are called "spirits". For the most common distilled drinks, such as whiskey and vodka, the alcohol content is around 40%. The term "hard liquor" is used in North America to distinguish distilled drinks
Andrew Sidamon-Eristoff Commissioner of Finance under Mayor Rudy Giuliani. He served in that role until 2002, earning recognition for implementing management strategies that leveraged technology and performance measurement to reduce costs, increase collections, and improve customer service. After serving briefly as Chairman of the New York [Manhattan] Republican County Committee, and an unsuccessful race for New York State Senate in 2002, Governor George Pataki appointed Eristoff Executive Deputy Commissioner of the New York State Department of Taxation and Finance. In September 2003, Eristoff was nominated and confirmed as Commissioner of Tax and Finance. In his role as chief executive of the second-largest