Matter of Lo (Go N.Y. Tours Inc.--Commissioner of Labor)
Yero Lo, a street ticket seller for Go New York Tours Inc. (TopView Sightseeing), applied for unemployment insurance benefits after TopView's closure due to the COVID-19 pandemic. The Department of Labor initially determined TopView was the employer and liable for contributions. An Administrative Law Judge overruled this, finding Lo and others were independent contractors. The Unemployment Insurance Appeal Board reversed the ALJ, concluding that ticket sellers were employees, making TopView liable. The Appellate Division, Third Department, affirmed the Board's decision, citing substantial evidence of TopView's control over the ticket sellers, including training, providing equipment, setting parameters for sales, and restricting other employment.