Adjudged that the determination is confirmed and the proceeding is dismissed on the merits, with costs.
Contrary to the petitioners' contention, the prevailing wage requirements of Labor Law § 220 were applicable to the project at issue, the construction of a new fire house for the Elmont Fire District. Furthermore, the respondents' determinations that the petitioner Nu-Con Construction was the "alter ego" of the petitioner Lapeka Construction Corp. ( see generally, National Labor Relations Bd. v Amateyus, Ltd., 817 F2d 996, cert denied 484 US 925; Goodman Piping Prods., v National Labor Relations Bd., 741 F2d 10, 11; National Labor Relations Bd. v Watt Elec. Co., 273 NLRB 655, enforced 813 F2d 1049), and that together they willfully violated Labor Law § 220 and falsified payroll records ( see, Matter of Tenalp Constr. Corp. v Roberts, 141 AD2d 81, 88; see also, Matter of Baywood Elec. Corp. v New York State Dept. of Labor, 232 AD2d 553), was supported by substantial evidence, including the testimony of the subject employees ( see, 300 Gramatan Ave. Assocs. v State Div. of Human Rights, 45 NY2d 176; Matter of L M Co. v New York State Dept. of Labor, 171 AD2d 795; Matter of Mid Hudson Pam Corp. v Hartnett, 156 AD2d 818).
The petitioners' remaining contentions are without merit.