In re the Claim of Regnante

— Appeal from a decision of the Unemployment Insurance Appeal Board, filed February 20, 1991, which ruled that claimant was ineligible to receive unemployment insurance benefits because he did not have sufficient weeks of covered employment to file a valid original claim.

The Unemployment Insurance Appeal Board ruled that a "governmental entity” under Labor Law § 565 (1) means the State of New York, municipal corporations and any other governmental subdivision or instrumentality thereof. The Board therefore concluded that the State of Indiana, for whom claimant worked as a tax auditor in New…