Unemployment Fraud, You can report UI benefits fraud three ways:

Report UI Fraud  (Online Form), Click the button to use our Online Form
Call our hotline toll-free at (1-888) 598-2077
Report by mail to:

NYS Department of Labor
Office of Special Investigations
Bldg 12 - Room 200
W. Averell Harriman Campus
Albany, NY 12240

Customer should review information on identity theft on IRS and Federal Trade Commission websites

https://www.identitytheft.gov/

https://www.irs.gov/newsroom/taxpayer-guide-to-identity-theft