S 4188 New York Senate · 2025 Regular Session

Establishes the crime of misappropriation of payroll funds

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.
Bill status passed 3 of 5 stages cleared
Introduction
Feb 2025
Committee Review
Apr 2026
Senate Passage
Apr 2026
Assembly Passage
Governor
Introduced Feb 3, 2025 Last action Apr 20, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

S4188A S4188B · 1 edit
MINOR
The bill was amended to reduce the severity of the penalty for misappropriating payroll funds from a class E felony to a class A misdemeanor. This change significantly lowers the potential criminal consequences for individuals found guilty of this offense, likely reflecting a policy decision to treat payroll fund misappropriation as a less serious crime than previously intended.
Scope change
The scope of criminal liability remains the same, but the severity of the punishment for violating the law has been reduced.
ENFORCEMENT

The penalty for misappropriation of payroll funds was downgraded from a class E felony to a class A misdemeanor, reducing the maximum potential prison time and fines associated with the crime.

Floor votes · Senate Mar 4, 2025

How they voted

610
Passed · 2 other
Total votes 63
Mar 4, 2025
D Democratic41
39 Yea 2
95% Yea
R Republican22
22 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
25
Key actions
6
Committee
5
Amendments
3
Apr 20, 2026
Committee
REFERRED TO CODES
lower
Apr 20, 2026
Upper · Passed
PASSED SENATE
upper
Feb 6, 2026
Upper · Passed
PRINT NUMBER 4188B
upper
Feb 6, 2026
Upper · Passed
AMEND AND RECOMMIT TO CODES
upper
Jan 7, 2026
Committee
REFERRED TO CODES
upper
May 22, 2025
Committee
REFERRED TO CODES
lower
May 21, 2025
Upper · Passed
REPASSED SENATE
upper
May 14, 2025
Upper · Passed
AMENDED ON THIRD READING 4188A
upper
Mar 5, 2025
Committee
REFERRED TO CODES
lower
Mar 4, 2025
Upper · Passed
PASSED SENATE
upper
Feb 3, 2025
Committee
REFERRED TO CODES
upper
1 primary · 1 co-sponsor

Sponsors