Matter of Cole (Commr. of Labor)

Mulvey, J. Appeals from four 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 claimants and others similarly situated.

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