Establishes the New York state worker protection and labor enforcement fund

S 2455 establishes the New York State Worker Protection and Labor Enforcement Fund, which will use money paid by employers who violate labor laws (such as wage theft or safety rules) to boost the Department of Labor's enforcement efforts. The fund collects penalties and damages from violations of specific labor law sections (including those covering wages, safety, and discrimination) and uses these funds - on top of existing budgets - to hire more enforcement staff and investigate violations. The Department of Labor must report annually on how the fund's money was spent, including the number of cases handled and personnel supported. This bill takes effect April 1, 2026, and directly affects employers who breach labor laws and the Department of Labor's ability to enforce them.