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MATTER OF EMPIRE STATE TOWING AND RECOVERY ASSOCIATION, INC.

62 A.D.3d 1129 (2009)

879 N.Y.S.2d 238

In the Matter of EMPIRE STATE TOWING AND RECOVERY ASSOCIATION, INC., Appellant. COMMISSIONER OF LABOR, Respondent.

Appellate Division of the Supreme Court of New York, Third Department.

Decided May 14, 2009.

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...

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