A day after joining the Republican Party, setting up a possible first run for governor with major-party backing, Thomas Golisano tried to shrug off his past denunciations of Governor Pataki for being unethical and financially irresponsible.

“Pataki was the competition,” Mr. Golisano said in an interview yesterday after chairing the annual meeting of Paychex Incorporated, a payroll-processing company he founded in 1971 that has earned him billions of dollars.

“I think if you look back at my criticism, you will see it’s not against George Pataki and the Republicans, it’s been what’s happening in Albany for the last 30 years,” he said.

“I’ve been critical of the state and the way it’s been functioning for a long time. He just happened to be there. So anybody who interprets that I was only directing my efforts at Pataki is wrong.”

On Tuesday, the Ross Perot-inspired businessman, who has run for governor three times without success, left the state Independence Party he co-founded in the early 1990s to join the Republicans, saying he was “seriously considering a bid for governor in my new party.”

While reiterating that he hasn’t made up his mind to seek the GOP nomination, Mr. Golisano said yesterday, “I understand the dynamics of having a major party behind me, and by switching to Republican I certainly keep the option open of being a viable candidate.

“I have a lot of concerns about New York State,” he added, “and I don’t see any of the other candidates – at this moment – being in the position of changing anything significantly.”

Asked if he could overcome his previous run-ins with the Republican Party, he replied, “Sure!”

State Democrats said Mr. Golisano was trying to paper over past disputes in his quest for GOP support.

“He’s only been a Republican for 24 hours, and perennial failed candidate Tom Golisano is already abandoning his principles,” a New York State Democratic spokesman, Blake Zeff, said. “Trying to distance himself from his attacks on George Pataki amounts to 18 flip-flops and two straight days of reversals – and he’s not even a candidate yet.”

In his last campaign for governor in 2002, Mr. Golisano spent $75 million of his own money, the most in any non-presidential campaign in American history. He finished with 14% of the vote.