(CNN) - In a new ad , New York Republican gubernatorial candidate Carl Paladino accused Democratic candidate and state Attorney General Andrew Cuomo of excluding "the only African- American candidate, the only woman candidate and the Green Party candidate," from the gubernatorial race and challenged Cuomo to "come out and debate like a man."
Cuomo's spokesman Josh Vlasto hit back following Paladino's commercial.
"We have accepted a debate hosted by Newsday featuring all candidates, as requested by Carl, and it is Carl who has thus far declined," Vlasto said in a statement Thursday. "Just when you thought he couldn't get any lower, Carl once again debased himself and the entire political process."
In the three minute spot, which is airing Thursday evening across New York state, Paladino addressed a recent scuffle with a reporter saying it was a defense of his 10-year old daughter.
Paladino struck out at the media regarding questions as to whether or not he is currently having affairs, having previously admitted to a past extramarital relationship.
In a recent interview with Politico Paladino accused Cuomo of having extramarital affairs during his marriage to Kerry Kennedy, but refused to provide proof.
Paladino returned to the subject in his new commercial, saying: "Andrew's prowess is legendary."
Yet after such a striking statement, Paladino then called for the race to "be about bigger issues, not afffairs or divorces," and shifted gears to talk about creating jobs, reforming the state capital and lowering New York's tax rate.
The ad concluded with Paladino's statewide chairwoman Nancy Naples asking donors to send 'emergency contribution[s]" to Paladino's campaign.
Vlasto said he's confident in New Yorkers' decision-making ability.
"Carl Paladino and his handlers can't con New Yorkers. They have seen the real Carl and they know he is unfit to be Governor with his unstable outbursts, smears, and total lack of substance," Vlasto said.
"New Yorkers don't need his dysfunctional personality in Albany – Albany is dysfunctional enough As we all know by now, Carl has a casual relationship with the truth."
Recent polling has Cuomo with a 24 point lead over Paladino - 56 to 32 percent among likely voters.