Opinion
December 23, 1993
Appeal from the Unemployment Insurance Appeal Board.
There is substantial evidence in the record to support the Board's factual finding that claimant received vacation pay for the time periods at issue and that he was therefore ineligible to receive unemployment insurance benefits. Claimant's remaining contentions have been considered, including his argument that he did not make willful false statements, and rejected for lack of merit.
Mikoll, J.P., Yesawich Jr., Mercure, Crew III and Casey, JJ., concur. Ordered that the decisions are affirmed, without costs.