Matter of McKenzie (Commr. of Labor), 142 A.D.3d 1271 (N.Y. App. Div. 2016). · Go Syfert
Matter of McKenzie (Commr. of Labor), 142 A.D.3d 1271 (N.Y. App. Div. 2016). Cases Citing This Book View Copy Cite
5 citation events (5 in the last 25 years) across 1 distinct court.
Strongest positive: Matter of Highgate Hotels, L.P. (Commissioner of Labor) (nyappdiv, 2026-03-26)
Top citers, strongest first. 3 distinct citers. How cited ↗
discussed Cited as authority (rule) Matter of Highgate Hotels, L.P. (Commissioner of Labor)
N.Y. App. Div. · 2026 · confidence medium
Pursuant to Labor Law § 620 (2), "[a]ny employer who claims to be aggrieved by the . . . determination of the amount of the employer's contributions . . . may apply to the commissioner for a hearing within [30] days after mailing or personal delivery of notice of such determination." Highgate offered nothing to suggest that Equifax did not receive the notice of determination sent to it in November 2022 and, as such, Highgate's September 2023 request for a hearing was untimely ( see 12 NYCRR 461.2; Matter of Sanon [Amazon Logistics, Inc.-Commissioner of Labor] , 213 AD3d 1040 , 1042 [3d Dept 2…
discussed Cited as authority (rule) Matter of Sanon (Amazon Logistics, Inc.--Commissioner of Labor) (2×) also: Cited "see"
N.Y. App. Div. · 2023 · confidence medium
"Pursuant to Labor Law § 620 (2), an employer has 30 days to request a hearing after the mailing or personal delivery of a notice of determination from which it claims to be aggrieved" ( Matter of McKenzie [ Strategic Delivery Solutions LLC-Commissioner of Labor] , 142 AD3d 1271, 1272 [3d Dept 2016] [internal quotation marks and citations omitted]; accord Matter of Dinger [Bend Entertainment, LLC-Commissioner of Labor] , 193 AD3d 1132, 1133 [3d Dept 2021]; see 12 NYCRR 461.2).
discussed Cited "see" Matter of Dinger (Bend Entertainment, LLC--Commissioner of Labor)
N.Y. App. Div. · 2021 · signal: see · confidence high
"Pursuant to Labor Law § 620 (2), an employer has 30 days to request a hearing after the mailing or personal delivery of a notice of determination from which it claims to be aggrieved" ( Matter of White [F2 Solutions, LLC-Commissioner of Labor] , 138 AD3d 1377, 1378 [2016] [internal quotation marks and citations omitted]; see Matter of Brown [Express Delivery LLC-Commissioner of Labor] , 146 AD3d 1198, 1199 [2017]). " Notably, the statutory time period in which to request a hearing is to be strictly construed, and the statute contains no provision permitting an extension of time in which an e…
Retrieving the full opinion text from the archive…
In the Matter of the Claim of Bernice McKenzie, Respondent. Strategic Delivery Solutions LLC, Appellant; Commissioner of Labor, Respondent
522070.
Appellate Division of the Supreme Court of the State of New York.
Sep 29, 2016.
142 A.D.3d 1271
Egan, Devine, Clark, Mulvey, Ordered.
Cited by 2 opinions  |  Published

Lynch, J. Appeals from two decisions of the Unemployment Insurance Appeal Board, filed January 29, 2015, which ruled, among other things, that the request by Strategic Delivery Solutions LLC for a hearing was untimely.

Claimant filed an application for unemployment insurance benefits effective April 22, 2013. Shortly thereafter, the Department of Labor issued a determination finding that claimant was an employee of Subcontracting Concepts Inc. (hereinafter SCI) and assessed it for additional unemployment insurance contributions on remuneration paid to claimant and others similarly situated. In October 2013, however, the Department issued a decision and notice to SCI advising that this determi[*1272] nation was withdrawn and the case closed. The Department issued another determination in January 2014 to Strategic Delivery Solutions LLC (hereinafter SDS), finding that SDS was claimant’s employer and assessed it for additional unemployment insurance contributions on remuneration paid to claimant and others similarly situated (see generally Matter of Gill [Strategic Delivery Solutions LLC — Commissioner of Labor], 134 AD3d 1362 [2015]). SCI’s counsel promptly notified the Department by letter that the January 2014 determination issued to SDS, its client, had to be withdrawn because “the case was cancelled.” In July 2014, the Department responded that the October 2013 notice of withdrawal applied only to SCI and not to SDS, which it maintained was still claimant’s employer. In August 2014, SCI’s counsel sent the Department a letter disputing the clarity of the notice of withdrawal and advising that SDS was requesting a hearing.

In December 2014, the hearing was conducted and the Department objected on the basis that the hearing request was untimely. The Administrative Law Judge agreed and sustained the assessment against SDS. The Unemployment Insurance Appeal Board subsequently affirmed the Administrative Law Judge’s decisions and SDS now appeals.

We affirm. “ ‘Pursuant to Labor Law § 620 (2), an employer has 30 days to request a hearing after the mailing or personal delivery of a notice of determination from which it claims to be aggrieved’ ” (Matter of White [F2 Solutions, LLC — Commis sioner of Labor], 138 AD3d 1377, 1378 [2016], quoting Matter of Preyer [Dische — Commissioner of Labor], 121 AD3d 1216, 1216 [2014], appeal dismissed 24 NY3d 1204 [2015], lv denied 25 NY3d 906 [2015]; see Matter of Scott [CR England Inc.— Commissioner of Labor], 133 AD3d 935, 936 [2015]). Notably, “the statutory time period in which to request a hearing is to be strictly construed, and the statute contains no provision permitting an extension of time in which an employer can request a hearing” (Matter of Rago [Resource One, Inc. — Com missioner of Labor], 22 AD3d 1002, 1002 [2005]; see Matter of White [Lurie — Commissioner of Labor], 49 AD3d 932, 933 [2008]).

Here, the determination assessing SDS for additional contributions was issued in January 2014. The request for a hearing, however, was not sent until August 2014, well after the expiration of the 30-day period. Significantly, SDS’s representative testified that SCI and SDS are separate and distinct entities. Even accepting that SCI’s counsel was representing SDS in requesting the hearing, we find that the notice of[*1273] withdrawal, which was limited by its terms to the determination against SCI, was neither ambiguous nor contributed to the delay in the hearing request. Given that the hearing request was made outside the 30-day statutory period (see Labor Law § 620 [2]), it was clearly untimely and we find no reason to disturb the Board’s decisions. In view of our disposition, we need not address the merits of the decisions assessing SDS for additional contributions.

Egan Jr., J.P., Devine, Clark and Mulvey, JJ., concur. Ordered that the decisions are affirmed, without costs.