in <u>VIP Health Care Services Inc.</u>, 2015 NY Wrk. Comp. 0810813 held that the worker described above was entitled to an average weekly wage based off of a “224 multiple” after reminding the carrier that “there is no statutory authority supporting the calculation of the claimant’s average weekly wage” using a “divsor.”  In support of its ruling, the Board noted that it agreed with the carrier that the claimant “did not work substantially the whole of the year pereceidng his accident” and that the use of the 224 multiple “reasonably represents the claimant’s annual earning capacity in the year immediately before the injury.”  The keen reader will recognize that the fact-pattern her recounts on 220 days worked in the year preceding the accident and calculating out the figures specifically denoted in the decision still gives us a 220-day work-year.  How the Board Panel got 224 days is beyond comprehension given the limited analysis in the decision except the Board notes that “the carrier, by requesting a $564.37 average weekly wage, has essentially conceded a 224 multiple for the claimant in its application for review.”