On December 13, 2010, Governor Patterson signed the Wage Theft Prevention Act (“Act”) into law, which provides enhanced remedies and greater enforcement powers to prevent violations of New York wage laws. Under New York’s current wage statutes, an employer may be held civilly liable for the amount of wages withheld, plus damages equal to 25% of the owed wages. Another labor law provision requires that employers provide employees with notice of their rate and date of pay and to retain employment records for three years. The current retaliation law provides a burdensome process for employees claiming employer retaliation for reporting violations of wage laws, which requires the employees to cite the section of the law the employer violated. Even where liability is found against an organization, the current law excludes partners and officers in partnerships and limited liability organizations, respectively, from criminal penalties for violations by the organization.