Matter of Johnson (Commr. of Labor)

Garry, J.P. Appeals from two decisions of the Unemployment Insurance Appeal Board, filed December 3, 2014, which ruled, among other things, that Niagara Falls Housing Authority is liable for unemployment insurance contributions on remuneration paid to claimant and others similarly situated.

The Niagara Falls Housing Authority (hereinafter Housing Authority) is a nonprofit governmental agency that provides affordable housing for senior citizens and low-income families. To facilitate its operations, the Housing Authority created People and Possibilities, a nonprofit organization, to receive…