The Respondent, Elmer W. Davis, Inc. (EWD), is a commercial roofing company based in Rochester, New York. On September 17, 2020, an EWD crew started a project to remove and replace the roof system of a warehouse’s flat roof. An unsafe depression in the warehouse’s roof deck was revealed after a portion of the existing roof’s five-inch-thick roof membrane was cut and removed. EWD’s project superintendent decided to mitigate the hazard of the unsafe depression by covering it with a 4×8-foot sheet of plywood. But sometime after the plywood had been put over the depression, someone moved it off. An EWD employee then trod on the uncovered depression, and the roof deck beneath him gave way. The employee fell through the roof deck to the warehouse floor fourteen feet below and suffered serious injuries for which he was hospitalized. (T. 7, 19).