You can see if you can find a local lawyer who can review your appeal and denial and advise you about possible future steps. But it's difficult for me to imagine that the cost of litigating beyond an administrative appeal won't be considerably greater than the value of 24 weeks of UI.

Also, it seems like this is entirely discretionary - you appear to have admitted to fraudulently collecting unemployment and you seem to be indicating that the only basis you presented for a waiver for the penalty weeks is saying "pretty please" - that on top of their already having waived interest. I don't know why you are stating that your penalty weeks are "starting over" as you've given us no indication that you've ever been penalized - save perhaps for three weeks last year.

Your best "remedies" as such would appear to be to find a different job that has no furloughs, hope for short furloughs, or to try to find part-time work during your furlough periods.