IN RE: EMPIRE STATE TOWING AND RECOVERY ASSOCIATION (2009)

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 N.Y.2d 734, 736, 469 N.Y.S.2d 78, 456 N.E.2d 1201 [1983];  Matter of Rodriguez [2020 Video Voice Data, Ltd.-Commissioner of Labor], 58 A.D.3d 929, 929-930, 870 N.Y.S.2d 625 [2009];  Matter of Parisi [Commissioner of Labor], 54 A.D.3d 456, 457, 863 N.Y.S.2d 136 [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 N.Y.2d at 736-737, 469 N.Y.S.2d 78, 456 N.E.2d 1201;  Matter of Lessman [Snowlift LLC-Commissioner of Labor], 54 A.D.3d 1078, 1079, 864 N.Y.S.2d 194 [2008];  Matter of O'Neil-Haight [County of Yates-Commissioner of Labor], 34 A.D.3d 1041, 1042, 823 N.Y.S.2d 632 [2006] ), reimbursed him for expenses (see Matter of Ted Is Back Corp. [Roberts], 64 N.Y.2d 725, 726, 485 N.Y.S.2d 742, 475 N.E.2d 113 [1984];  Matter of Rodriguez [2020 Video Voice Data, Ltd.-Commissioner of Labor], 58 A.D.3d at 930, 870 N.Y.S.2d 625;  Matter of Perdue [Environmental Compliance, Inc.-Commissioner of Labor], 47 A.D.3d 1139, 1140, 850 N.Y.S.2d 681 [2008] ) and required him to submit reports and attend meetings (see Matter of O'Neil-Haight [County of Yates-Commissioner of Labor], 34 A.D.3d at 1042, 823 N.Y.S.2d 632;  Matter of Lambert [Staubach Retail Servs. New England, LLC-Commissioner of Labor], 18 A.D.3d 1049, 1050, 794 N.Y.S.2d 742 [2005];  Matter of Aubrey [NGT Lib., Inc.-Commissioner of Labor], 8 A.D.3d 803, 804-805, 779 N.Y.S.2d 595 [2004];  Matter of Song Lee [World Book-Commissioner of Labor], 260 A.D.2d 881, 881, 688 N.Y.S.2d 791 [1999] ).   As such, we find that the Board's determination is supported by substantial evidence and we decline to disturb it.

ORDERED that the decision is affirmed, without costs.