Erwin v. Regan

Mikoll, J. (dissenting).

We respectfully dissent. The record demonstrates that petitioner was “employed” by the town pursuant to section 20 (subd 2, par [b]) of the Town Law and paid varying sums for legal services rendered by him over the years in dispute. The Comptroller’s conclusion that petitioner was an independent contractor and not an employee of the town ■lacks a rational basis and is not supported by substantial evidence on this record. Petitioner was designated as the Town Attorney for the Town of Geneseo by legislative acts of its town board. The first such designation was by a…