Filed Date： 5/14/2009
Status： Precedential
Modified Date： 11/1/2024
Appeal from a decision of the Unemployment Insurance Appeal Board, filed January 10, 2008, which assessed Empire State Towing and Recovery Association, Inc. for additional unemployment insurance contributions.
Empire State Towing and Recovery Association, Inc. traditionally retained Peter O’Connell for legal and lobbying services. Subsequently, Empire State entered into a contract with O’Connell to provide various administrative services, which included serving as its Executive Director. After an audit conducted by the Commissioner of Labor, O’Connell was found to be an employee in 2004 and 2005 and Empire State was assessed $617.53 for additional unemployment insurance contributions. Ultimately, the Unemployment Insurance Appeal Board upheld this determination and Empire State now appeals.
Whether an employer-employee relationship exists within the meaning of the unemployment insurance law is a factual issue for the Board to resolve and its determination is beyond judicial review if supported by substantial evidence, even when the record would have supported a contrary conclusion (see Matter of Concourse Ophthalmology Assoc. [Roberts], 60 NY2d 734, 736 [1983]; Matter of Rodriguez [2020 Video Voice Data, Ltd.—Commissioner of Labor], 58 AD3d 929, 929-930 [2009]; Matter of Parisi [Commissioner of Labor], 54 AD3d 456, 457 [2008]). Here, the record demonstrates, among other things, that Empire State furnished office space and equipment for O’Connell (see Matter of Concourse Ophthalmology Assoc. [Roberts], 60 NY2d at 736-737; Matter of Lessman [Snowlift LLC—Commissioner of Labor], 54 AD3d 1078, 1079 [2008]; Matter of O’Neil-Haight [County of
Mercure, J.P., Spain, Malone Jr., Stein and Garry, JJ, concur. Ordered that the decision is affirmed, without costs.