Directs State Auditor to audit DOLWD Division of Unemployment Insurance.

This bill requires New Jersey's State Auditor to conduct a performance audit of the Division of Unemployment Insurance (DUI) within the Department of Labor and Workforce Development. The audit must examine how the division uses federal and state funds, whether staffing levels meet its legal duties, the efficiency of its operations (especially during emergencies), and evaluate its IT system's replacement costs. The State Auditor must submit a report to the Governor and Legislature within 90 days of the bill's effective date. The audit directly affects the DUI division's operations and compliance, with findings potentially guiding future resource allocation and system improvements.