Matter of Gilgoff (Commissioner of Labor)

2026 NY Slip Op 01834 · New York Supreme Court, Appellate Division, Third Department · March 26, 2026 · No. CV-25-0332

Summary

The Appellate Division, Third Department, affirmed a decision of the Unemployment Insurance Appeal Board finding that Joshua Gilgoff voluntarily left temporary employment without good cause and was therefore ineligible for unemployment and Federal Pandemic Unemployment Compensation benefits. The court also upheld the recovery of overpaid benefits and the forfeiture and monetary penalties imposed for willful misrepresentations.

Holdings

  1. A claimant who voluntarily separates from employment without good cause is disqualified from receiving unemployment insurance benefits, and substantial evidence supported the Board's determination that claimant voluntarily left without good cause.
  2. Because claimant was ineligible for unemployment insurance benefits, he was also ineligible for the federal pandemic assistance and FPUC benefits paid to him, which were properly recoverable.
  3. Substantial evidence supported the Board's determination that claimant made a willful misrepresentation to obtain benefits, and the resulting recoverable overpayments, forfeiture, and monetary penalties would not be disturbed.

Questions Presented

  1. Whether substantial evidence supported the Board's determination that claimant voluntarily left employment without good cause and was therefore disqualified from unemployment insurance benefits.
  2. Whether claimant's lack of demonstrated medical necessity for returning to New York to care for his hospitalized father supported the finding that he lacked good cause to leave employment.
  3. Whether claimant's receipt of Federal Pandemic Unemployment Compensation benefits was properly subject to recovery after he was found ineligible for unemployment insurance benefits.
  4. Whether substantial evidence supported the Board's finding that claimant made a willful misrepresentation to obtain benefits and therefore was subject to overpayment recovery, forfeiture, and monetary penalties.
  5. Whether any alleged error concerning the employer's account charged for the benefits negated claimant's responsibility for recoverable overpayments and penalties.

Disposition

affirmed

Cases Cited (16)

  • Matter of Mercedes [Commissioner of Labor], 241 AD3d 1031, 1033 [3d Dept 2025](followed)
  • Matter of Klosterman v [New York State Dept. of Corr. & Community Supervision-Commissioner of Labor], ___ NY3d ___, ___, 2025 NY Slip Op 06960, *1 [Dec. 16, 2025](followed)
  • Matter of Pope [Commissioner of Labor], 224 AD3d 1039, 1039 [3d Dept 2024](followed)
  • Matter of Gaffney [Commissioner of Labor], 243 AD3d 1007, 1008 [3d Dept 2025](followed)
  • Matter of Smith [Commissioner of Labor], 228 AD3d 1159, 1160 [3d Dept 2024](followed)
  • Matter of Salloum [Commissioner of Labor], 238 AD3d 1394, 1397 [3d Dept 2025](followed)
  • Matter of Correa [Commissioner of Labor], 32 AD3d 1090, 1090-1091 [3d Dept 2006](followed)
  • Matter of Soler [Commissioner of Labor], 24 AD3d 936, 937 [3d Dept 2005](followed)
  • Matter of Lugo [Commissioner of Labor], 294 AD2d 689, 689-690 [3d Dept 2002](followed)
  • Matter of Knehnetsky [Commissioner of Labor], 239 AD3d 1218, 1219 [3d Dept 2025](followed)

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Cited In (0)

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