In re the Claim of Swinton

—Appeal from a decision of the Unemployment Insurance Appeal Board, filed August 26, 1997, which, upon reconsideration, adhered to its prior decision ruling that New York Therapy Associates was liable for unemployment insurance contributions on remuneration paid to claimant and those similarly situated.

Claimant is a licensed occupational therapist who performed services for New York Therapy Associates (hereinafter NYTA), a placement service. NYTA challenges a decision of the Unemployment Insurance Appeal Board finding that claimant and others similarly situated are its employees rather than…