Opinion
January 3, 1991
Appeal from the Unemployment Insurance Appeal Board.
Claimant used his employer's State sales tax exemption certificate without permission to purchase a refrigerator for his own personal use. Although claimant eventually paid the sales tax due when the employer found out what he had done, claimant admitted that he knew he was not allowed to use the certificate for his own use. Under the circumstances, the determination disqualifying claimant from receiving unemployment insurance benefits due to his misconduct is supported by substantial evidence and must be upheld (see, Matter of Hill [Coca Cola Bottling Co. — Roberts], 91 A.D.2d 770, 771, lv denied 59 N.Y.2d 601; Matter of Cirlin [Ross], 70 A.D.2d 1030; Matter of Fata [Levine], 52 A.D.2d 694).
Decision affirmed, without costs. Mahoney, P.J., Weiss, Mikoll, Yesawich, Jr., and Harvey, JJ., concur.