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MATTER OF REYES

532995, 532997, 532999.

210 A.D.3d 1217 (2022)

178 N.Y.S.3d 244

2022 NY Slip Op 06303

In the Matter of the Claim of Andris Y. Mota Reyes, Respondent. American Paraprofessional Systems of NYC, Inc., Appellant. Commissioner of Labor, Respondent. (Claim No. 1.) In the Matter of the Claim of Maureen O'Mara, Respondent. American Paraprofessional Systems of NYC, Inc., Appellant. Commissioner of Labor, Respondent. (Claim No. 2.) (And Another Related Proceeding.).

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

Decided November 10, 2022.

Attorney(s) appearing for the Case

Nixon Peabody LLP, Jericho ( Tara E. Daub of counsel), for appellant.

David E. Woodin , Catskill, for Andris Y. Mota Reyes and another, respondents.

Letitia James , Attorney General, New York City ( Linda D. Joseph of counsel), for Workers' Compensation Board, respondent.

Garry, P.J., Reynolds Fitzgerald, Ceresia and McShan, JJ., concur.

Appeals (1) from two decisions of the Unemployment Insurance Appeal Board, filed January 15, 2021, which ruled, among other things, that American Paraprofessional Systems of NYC, Inc. is liable for unemployment insurance contributions on remuneration paid to claimant Andris Y. Mota Reyes and others similarly situated, (2) from two decisions...

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