Vote: Floor vote
NY SenateApr 20, 2026Result: passed
(59) (0) (0) (4)
Sponsor · State Senator, District 14 · Democratic
Senate bill · S4188 (2025-26)
Establishes the crime of misappropriation of payroll funds
Latest action May 13, 2026
New York State Senate
Same as A3382, the matching bill in the Assembly.
Summary
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.
Summary from NY Open Legislation. How we handle summaries
Amends the Penal Law.
Your position on this bill
Not chosen yet
Where it stands
Passed one of the two chambers; it still needs the other.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
Codes · New York State Assembly
Also referred to Codes · New York State Senate.
Purpose, from the sponsor's memo
The purpose of this bill is to establish the crime of misappropriation of payroll funds in New York.
Filed with the bill. Read it on nysenate.gov (opens in a new tab)
Recorded votes
Vote: Committee vote · Codes
Senate CodesMar 24, 2026Result: passed
(13) (0) (0) (0)Vote: Floor vote
NY SenateMay 21, 2025Result: passed
(59) (0) (0) (3)Vote: Floor vote
NY SenateMar 4, 2025Result: passed
(61) (0) (0) (2)Vote: Committee vote · Codes
Senate CodesFeb 24, 2025Result: passed
(13) (0) (0) (0)
Cosponsors
Showing the cosponsors who are on Agora, A to Z. The official record may list more.
Read on NY Senate (opens in a new tab)- Democratic1
Shown in neutral colors by design; Agora is non-partisan.
The sponsor's argument
Why Leroy Comrie says this is needed
Recent events have underscored that employee payroll funds deserve and require further protection under New York law. When payroll funds are misused, employees cannot be compensated for the work they have performed. Bad actors purposefully causing late or missing paychecks can wreak havoc on employees' lives, making it difficult to pay bills or put food on the table. In order to ensure that companies, including payroll companies, are adequately protecting payroll funds and funds earmarked to pay payroll taxes, it is vital that the Legislature establish penalties for the misuse of payroll funds. This includes ensuring that corporations are also held criminally liable when conduct is engaged in by an agent of a corporation, while acting within the scope of their employment and on behalf of the corporation while perpetrating the crime of misappropri- ation of payroll funds.
This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.
Full history
- May 13, 2026
Reported out of committee
REPORTED REFERRED TO RULES
NY Assembly
- Apr 20, 2026
Sent to the executive
DELIVERED TO ASSEMBLY
NY Senate
- Apr 20, 2026
Passed a chamber
PASSED SENATE
NY Senate
- Apr 20, 2026
Referred to committee
REFERRED TO CODES
NY Assembly
- Mar 26, 2026
Advanced to Third Reading
ADVANCED TO THIRD READING
NY Senate
Show full history (23 earlier events)Show less history
- Mar 25, 2026
2ND Report CAL.
2ND REPORT CAL.
NY Senate
- Mar 24, 2026
1ST Report CAL.613
1ST REPORT CAL.613
NY Senate
- Feb 6, 2026
Amend and Recommit to Codes
AMEND AND RECOMMIT TO CODES
NY Senate
- Feb 6, 2026
Amend and Recommit to Codes
AMEND AND RECOMMIT TO CODES
NY Assembly
- Jan 7, 2026
Died in Assembly
DIED IN ASSEMBLY
NY Assembly
- Jan 7, 2026
Referred to committee
REFERRED TO CODES
NY Senate
- Jan 7, 2026
Referred to committee
REFERRED TO CODES
NY Assembly
- May 22, 2025
Referred to committee
REFERRED TO CODES
NY Assembly
- May 21, 2025
Passed a chamber
REPASSED SENATE
NY Senate
- May 21, 2025
Returned to Assembly
RETURNED TO ASSEMBLY
NY Senate
- May 20, 2025
Reported out of committee
REPORTED REFERRED TO RULES
NY Assembly
- May 14, 2025
Amended
AMENDED ON THIRD READING 4188A
NY Senate
- May 14, 2025
Recalled From Assembly
RECALLED FROM ASSEMBLY
NY Senate
- May 14, 2025
Returned to Senate
RETURNED TO SENATE
NY Assembly
- Apr 23, 2025
Amend and Recommit to Codes
AMEND AND RECOMMIT TO CODES
NY Assembly
- Mar 5, 2025
Referred to committee
REFERRED TO CODES
NY Assembly
- Mar 4, 2025
Sent to the executive
DELIVERED TO ASSEMBLY
NY Senate
- Mar 4, 2025
Passed a chamber
PASSED SENATE
NY Senate
- Feb 26, 2025
Advanced to Third Reading
ADVANCED TO THIRD READING
NY Senate
- Feb 25, 2025
2ND Report CAL.
2ND REPORT CAL.
NY Senate
- Feb 24, 2025
1ST Report CAL.364
1ST REPORT CAL.364
NY Senate
- Feb 3, 2025
Referred to committee
REFERRED TO CODES
NY Senate
- Jan 27, 2025
Referred to committee
REFERRED TO CODES
NY Assembly
From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Nov 1, 2026. About our data
Read the record
- Read on NY Senate (opens in a new tab) The official record on nysenate.gov.