Mr. Spitzer investigated Aon for allegedly taking kickbacks in the form of contingency fees to rig bids on commercial insurance.

“Aon had no involvement in or even knowledge of this [Ferrucci] contribution, and the suggestion that it affected Mr. Spitzer's judgment is unwarranted and offensive,” said the brokerage in a statement.

Aon said it disagreed with any suggestion that any contribution led to favorable treatment because the $190 million was hardly “a slap on the wrist.”

Mr. Ferrucci could not be reached for comment.

Ryan Toohey, a representative for the attorney general's “Spitzer 2006″ Democratic primary campaign for governor, said that contributions to Mr. Spitzer did not influence the workings of his office.

He noted that the state insurance department, which is part of the administration of Republican Gov. George Pataki, had signed off on the settlement, “so, there's a little bit of hypocrisy there.” (Gov. Pataki announced last week that he will not seek re-election next year.)

Mr. Toohey said he did not know what, if any political party Mr. Ferrucci is registered with, adding that “his contribution in no way influenced the settlement.”

The settlement, agreed to in March, calls for the company to pay $190 million in restitution to injured customers without admitting guilt. Mr. Spitzer settled similar charges with Marsh & McLennan Companies for $850 million, and criminal pleas were accepted from three mid-level Marsh executives.

Caption for mug of Spitzer:

Eliot Spitzer's campaign received a $25,000 donation from a former senior V.P. at Aon three days before the brokerage settled with his office.