MATTER OF STOCK

By decision filed November 5, 1996, an Administrative Law Judge ruled that claimant voluntarily left her employment as a secretary without good cause when, anticipating that her position would be terminated, she accepted the employer's offer of an early retirement incentive package. Subsequently, claimant was assessed a recoverable overpayment. Inasmuch as claimant failed to file an appeal from the November 5, 1996 decision until January 5, 1997, well beyond the 20-day statutory time limit ( see, Labor Law § 621), we find no reason to disturb the decision of the Unemployment Insurance Appeal Board dismissing claimants appeal as untimely ( see, Matter of Mulheron [Sweeney], 240 A.D.2d 809). Consequently, claimant's attempt to challenge the merits of the November 5, 1996 decision is not properly before this Court ( see, Matter of Jiminez [Sweeney], 242 A.D.2d 769, lv denied 91 N.Y.2d 803). Furthermore, substantial evidence supports the Board's subsequent assessment of a recoverable overpayment given the November 5, 1996 decision disqualifying claimant from receiving unemployment insurance benefits ( see, id.; see also, Labor Law § 597).

Cardona, P.J., Mikoll, Yesawich Jr., Peters and Spain, JJ., concur.

Ordered that the decisions are affirmed, without costs.