Substantial evidence supports the determination of the Unemployment Insurance Appeal Board that claimant was obliged to repay federally funded emergency unemployment compensation (see Pub L 111-5, div B, tit II, § 2001 [a], 123 US Stat 115; Pub L 110-252, tit IV, § 4001 et seq., 122 US Stat 2323; Matter of Shamilov [Commissioner of Labor],
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