The document must contain confidential communication relating to legal advice. In re Jack Alpert, 214 A.D.2d 316, 624 N.Y.S.2d 588, 588-89 (1st Dep't.1995). As discussed, the party asserting the privilege and resisting discovery has the burden of establishing the existence of the privilege.

In a letter response to plaintiff's motion, CUNY asserted that the material sought was work product. This conclusory statement is insufficient to invoke the work-product privilege (see Matter of Alpert [79 Realty Corp.], 214 A.D.2d 316, 317–318, 624 N.Y.S.2d 588 [1st Dept.1995] ). While the director of Internal Audit testified that he is an attorney, he is not an attorney for CUNY, and the report, which he wrote with a CUNY examiner who is not an attorney, contains nothing that reflects "legal research, analysis, conclusions, legal theory or strategy" (see Hoffman v. Ro–San Manor, 73 A.D.2d 207, 211, 425 N.Y.S.2d 619 [1st Dept.1980] ). The investigators' notes are not protected by the work-product privilege since there is no evidence that the investigators conducted their interviews with Baumslag and other professors allegedly involved in the improper spending in anticipation of litigation (CPLR 3101[d][2] ; see Spectrum Sys. Intl. Corp. v. Chemical Bank, 78 N.Y.2d 371, 376–377, 575 N.Y.S.2d 809, 581 N.E.2d 1055 [1991] ).CUNY also stated that the material sought was in any event not relevant. However, it failed to establish that the discovery sought is "utterly irrelevant to the action or that the futility of the process to uncover anything l

The party seeking to protect the material must demonstrate that the material was a '"confidential communication' made to the attorneys for the purpose of obtaining legal advice or services." In re Alpert v. 79 Realty Corp., 214 A.D.2d 316, 318 (1st Dep't 1995), citing In re Priest v. Hennessv. 51 N.Y.2d 62, 68-69 (1980); see C.P.L.R. § 4503. The attorney-client privilege does not arise "unless an attorney-client relationship has been established." Priest v. Hennessy, 51 N.Y.2d 62, 68 (1984).