Substantial evidence supports the decision of the Unemployment Insurance Appeal Board that claimant, inter alia, was ineligible to receive benefits on various specified dates and that she made willful false statements to obtain benefits. The record establishes that claimant certified for benefits on the days that she received holiday pay, vacation pay or was unavailable for work (see, e.g., Matter of Libes [New York City Bd. of Educ.—Hudacs],
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