Unemployment Insurance

What is the name of your state? NY
I live in New York State and hired an employee in June who still works for me. I just received a notice from North Carolina Employment Security Commission asking for information about this persons hours worked and gross wages for April through September. It states he filed for Unemployment Insurance benefits for this period. It also states to record the information carefully because it may be used as the basis for legal action against this individual. Do I have to respond to this notice and can I be held liable for any part of this.

Yes, you must respond to the notice, but you have no financial liability for any duplicate benefits. If the employee received UI benefits from North Carolina at the same time she was receiving wages from you, they will pursue the employee for return of the money received that should not have been.