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NY S04188

Bill

Status

Engrossed

3/4/2025

Primary Sponsor

Leroy Comrie

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Creates a new crime of "misappropriation of payroll funds" under Penal Law § 165.80 for intentionally preventing funds designated for employee payroll or payroll taxes from being used for their intended purpose

  • Classifies the offense as a class E felony, which carries a potential sentence of up to 4 years in prison

  • Exempts delayed fund transfers made by payroll processing companies when investigating potentially fraudulent or incorrect transactions pursuant to an agreement with the employer

  • Protects payroll processing companies from liability when employers fail to provide sufficient funds for payroll

Legislative Description

Establishes the crime of misappropriation of payroll funds when a person knows that funds are designated for use as employee payroll funds or as payment of payroll taxes, and intentionally prevents the funds from being used for their designated purpose.

Last Action

PRINT NUMBER 4188B

2/6/2026

Committee Referrals

Codes1/7/2026
Codes3/5/2025
Codes2/3/2025

Full Bill Text

No bill text available