New York S 4188: Establishes the crime of misappropriation of payroll funds

Bill Text

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S04188 Summary:

BILL NOS04188B

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SAME ASSAME AS A03382-B

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SPONSORCOMRIE

&nbsp

COSPNSRWEBB

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MLTSPNSR

&nbsp

Add §165.80, Pen L

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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.

Go to top S04188 Actions:

BILL NOS04188B

&nbsp

02/03/2025REFERRED TO CODES

02/24/20251ST REPORT CAL.364

02/25/20252ND REPORT CAL.

02/26/2025ADVANCED TO THIRD READING 

03/04/2025PASSED SENATE

03/04/2025DELIVERED TO ASSEMBLY

03/05/2025referred to codes

05/14/2025RECALLED FROM ASSEMBLY

05/14/2025returned to senate

05/14/2025VOTE RECONSIDERED - RESTORED TO THIRD READING

05/14/2025AMENDED ON THIRD READING 4188A

05/21/2025REPASSED SENATE

05/21/2025RETURNED TO ASSEMBLY

05/22/2025referred to codes

01/07/2026died in assembly

01/07/2026returned to senate

01/07/2026REFERRED TO CODES

02/06/2026AMEND AND RECOMMIT TO CODES

02/06/2026PRINT NUMBER 4188B

03/24/20261ST REPORT CAL.613

03/25/20262ND REPORT CAL.

03/26/2026ADVANCED TO THIRD READING 

04/20/2026PASSED SENATE

04/20/2026DELIVERED TO ASSEMBLY

04/20/2026referred to codes

Go to topS04188 Committee&nbspVotes:

Go to topS04188 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS04188 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4188--B

 2025-2026 Regular Sessions

 IN SENATE

 February 3, 2025
 ___________

 Introduced by Sens. COMRIE, WEBB -- read twice and ordered printed, and
 when printed to be committed to the Committee on Codes -- reported
 favorably from said committee, ordered to first and second report,
 ordered to a third reading, passed by Senate and delivered to the
 Assembly, recalled, vote reconsidered, restored to third reading,
 amended and ordered reprinted, retaining its place in the order of
 third reading -- recommitted to the Committee on Codes in accordance
 with Senate Rule 6, sec. 8 -- committee discharged, bill amended,
 ordered reprinted as amended and recommitted to said committee

 AN ACT to amend the penal law, in relation to the misappropriation of
 payroll funds

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The penal law is amended by adding a new section 165.80 to
 2 read as follows:
 3 § 165.80 Misappropriation of payroll funds.
 4 A person is guilty of misappropriation of payroll funds when such
 5 person knows that funds are designated for use as employee payroll funds
 6 or as payment of payroll taxes, and intentionally prevents the funds
 7 from being used for their designated purpose. A delayed transfer of
 8 funds, in accordance with an agreement between a payroll processing
 9 company and an employer for the purpose of investigating potentially
 10 fraudulent or incorrect transactions, shall not constitute misappropri-
 11 ation of payroll funds. A payroll processing company shall not be
 12 responsible for an employer's failure to provide sufficient funds.
 13 Misappropriation of payroll funds is a class A misdemeanor.
 14 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06028-05-6

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