Opinion
February 2, 1998
Adjudged that the petition is granted, on the law, without costs or disbursements, `to the extent' that so much of the determination as provided that the petitioner was "obligated and liable for any and all remaining balances due and owing" for the willful violation by Pak American Construction and Mechanical Company of Labor Law § 220 et seq., is annulled, the petition is denied in all other respects, the determination is otherwise confirmed, and the proceeding is otherwise dismissed.
The Commissioner erred in determining that the petitioner was responsible for the contractor's underpayments, interest, and the civil penalty ( see, Labor Law § 220; § 220-g; compare, Labor Law § 223).
The petitioner's remaining contentions are not properly before us, as they were not raised at the administrative hearing ( see, Matter of Simpson v. Wolansky, 38 N.Y.2d 391; Matter of Asbestos Indus. v. New York State Dept. of Labor, 224 A.D.2d 414; Matter of International Fid. Ins. Co. v. Hartnett, 199 A.D.2d 1084).
Mangano, P.J., Joy, Altman and Luciano, JJ., concur.