Determination unanimously confirmed, without costs.
Memorandum:
We find substantial evidence to support the commissioner's finding after a fair hearing that: "The record establishes that appellant received $411.59 in overpayments of assistance to which she was not entitled due to her willful failure to report the receipt of income tax refunds in that amount." (see 300 Gramatan Ave. Assoc. v State Div. of Human Rights,
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